Chunghwa Precision Test Tech Co (ROCO:6510) Change In Receivables: NT$-354 Mil (TTM As of Jun. 2026)

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ROCO:6510 Chunghwa Precision Test Tech Co Ltd ROCO:6510
82 GF Score
Price NT$3,520.00
GF Value NT$1,268.23
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Chunghwa Precision Test Tech Co Change In Receivables?

Chunghwa Precision Test Tech Co ROCO:6510 +10.00% 82 Change In Receivables is NT$-354 Mil as of Jun. 2026. GuruFocus rates ROCO:6510 with a GF Score™ of 82/100 and a GF Value™ of NT$1,268.23 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Chunghwa Precision Test Tech Co's change in receivables for the quarter that ended in Jun. 2026 was NT$-272 Mil. It means Chunghwa Precision Test Tech Co's Accounts Receivable increased by NT$272 Mil from Mar. 2026 to Jun. 2026 .

Chunghwa Precision Test Tech Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$360 Mil. It means Chunghwa Precision Test Tech Co's Accounts Receivable declined by NT$360 Mil from Dec. 2024 to Dec. 2025 .

Chunghwa Precision Test Tech Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$1,053 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Chunghwa Precision Test Tech Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 58.60.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Chunghwa Precision Test Tech Co's liquidation value for the three months ended in Jun. 2026 was NT$4,926 Mil.


Chunghwa Precision Test Tech Co  (ROCO:6510) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Chunghwa Precision Test Tech Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1052.982/1639.598*91
=58.60

2. In Ben Graham's calculation of liquidation value, Chunghwa Precision Test Tech Co's accounts receivable are only considered to be worth 75% of book value:

Chunghwa Precision Test Tech Co's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=7425.58-3948.111+0.75 * 1052.982+0.5 * 1318.086
=4,926

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Chunghwa Precision Test Tech Co Change In Receivables Related Terms


Chunghwa Precision Test Tech Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Chunghwa Precision Test Tech Co's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Chunghwa Precision Test Tech Co Change In Receivables Chart

Chunghwa Precision Test Tech Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -269.41 294.96 174.47 -447.74 359.85

Chunghwa Precision Test Tech Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 43.35 -47.81 58.48 -92.63 -272.32
ROCO:6510
82GF Score
Chunghwa Precision Test Tech Co Ltd ROCO:6510
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Chunghwa Precision Test Tech Co Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-354 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of NT$-354 Mil mean?
Chunghwa Precision Test Tech Co (ROCO:6510) has a Change In Receivables of NT$-354 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Chunghwa Precision Test Tech Co and its competitors.
Is Chunghwa Precision Test Tech Co's Change In Receivables too high?
Chunghwa Precision Test Tech Co's current Change In Receivables is NT$-354 Mil. Overall, Chunghwa Precision Test Tech Co has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Chunghwa Precision Test Tech Co's Change In Receivables compare to LRCX and AMAT?
Chunghwa Precision Test Tech Co's Change In Receivables of NT$-354 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Semiconductors company?
A good Change In Receivables depends on the Semiconductors industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Chunghwa Precision Test Tech Co and its competitors. Chunghwa Precision Test Tech Co's current Change In Receivables is NT$-354 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chunghwa Precision Test Tech Co stock overvalued right now?
Based on GuruFocus' analysis, Chunghwa Precision Test Tech Co (ROCO:6510) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$1,268.23, compared to a current price of NT$3,520.00 — trading 177.6% above its estimated fair value. The current Change In Receivables is NT$-354 Mil. Chunghwa Precision Test Tech Co's overall GF Score™ is 82/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Chunghwa Precision Test Tech Co (ROCO:6510), the current Change In Receivables is NT$-354 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Chunghwa Precision Test Tech Co (ROCO:6510) Overvalued in 2026?

Based on GuruFocus' analysis, Chunghwa Precision Test Tech Co stock appears to be overvalued. The current stock price of NT$3,520.00 is trading 177.6% above its estimated GF Value™ of NT$1,268.23. GuruFocus considers Chunghwa Precision Test Tech Co to be Significantly Overvalued.

Key valuation signals for ROCO:6510:

  • Change In Receivables: NT$-354 Mil
  • GF Value™: NT$1,268.23 vs. price of NT$3,520.00 (177.6% above fair value)
  • GF Score™: 82/100 with 1 warning sign

No single metric tells the full story. See the ROCO:6510 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chunghwa Precision Test Tech Co Business Description

Address No. 12, Industrial Road 3, Pingzhen District, Taoyuan, TWN, 32459
Chunghwa Precision Test Tech Co Ltd is engaged mainly in the testing of semiconductor components, the production of printed circuit boards, and the marketing of electronic products. The company earns operating revenue from the production and sales of semiconductor testing components and printed circuit boards, as well as other electronic products. It also earns revenue from the rendering of services such as designing and maintaining semiconductor components, printed circuit boards, and providing after-sales services. It generates maximum revenue from the sale of wafer test boards. Geographically, the company generates maximum revenue from Taiwan, followed by the United States, China, and Other regions.
82GF Score

Get the complete analysis for ROCO:6510

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$3,520.00
Price
NT$1,268.23
GF Value