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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.
Grade Upon Technology's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 27.13.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Grade Upon Technology's liquidation value for the
three
months ended in Jun. 2026 was NT$390 Mil.
Grade Upon Technology (ROCO:6739) Change In Receivables Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
Grade Upon Technology's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Grade Upon Technology Change In Receivables Related Terms
Grade Upon Technology Change In Receivables Historical Data
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The historical data trend for Grade Upon Technology's Change In Receivables can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Grade Upon Technology Change In Receivables Calculation
Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.
Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-62 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.
What does a Change In Receivables of NT$-62 Mil mean?
Grade Upon Technology (ROCO:6739) has a Change In Receivables of NT$-62 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Grade Upon Technology and its competitors.
Is Grade Upon Technology's Change In Receivables too high?
Grade Upon Technology's current Change In Receivables is NT$-62 Mil. Overall, Grade Upon Technology has a GF Score™ of 85/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grade Upon Technology's Change In Receivables compare to NVDA and AVGO?
Grade Upon Technology's Change In Receivables of NT$-62 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 Grade Upon Technology and its competitors. Grade Upon Technology's current Change In Receivables is NT$-62 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grade Upon Technology stock overvalued right now?
Based on GuruFocus' analysis, Grade Upon Technology (ROCO:6739) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$607.60, compared to a current price of NT$1,150.00 — trading 89.3% above its estimated fair value. The current Change In Receivables is NT$-62 Mil. Grade Upon Technology's overall GF Score™ is 85/100 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 Grade Upon Technology (ROCO:6739), the current Change In Receivables is NT$-62 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 Grade Upon Technology (ROCO:6739) Overvalued in 2026?
Based on GuruFocus' analysis, Grade Upon Technology stock appears to be overvalued.
The current stock price of NT$1,150.00 is trading 89.3% above its estimated GF Value™ of NT$607.60.
GuruFocus considers Grade Upon Technology to be Significantly Overvalued.
Key valuation signals for ROCO:6739:
Change In Receivables: NT$-62 Mil
GF Value™: NT$607.60 vs. price of NT$1,150.00 (89.3% above fair value)
No single metric tells the full story. See the ROCO:6739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grade Upon Technology Corp mainly engages in services related to intelligent automation systems for the high-tech industry, as well as in manufacturing, researching, designing, developing, selling, and leasing electronic components and related businesses. It focuses on serving the semiconductor, packaging and testing, printed circuit board (PCB), and panel optoelectronics industries. The Company provides customized integrated solutions, leveraging IoT sensors, AI-powered machine vision, machine hearing, and machine olfaction to enable equipment networking, data acquisition, and AI-based anomaly detection systems. Its products include Energy Saving Assistance, AI Smart Factory, Machine AI Sensing, and AIoT. The Company generates the majority of its revenue from Taiwan.
85GF Score
Get the complete analysis for ROCO:6739
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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