Gudeng Equipment Co (ROCO:6953) Change In Receivables: NT$-4 Mil (TTM As of Jun. 2026)

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ROCO:6953 Gudeng Equipment Co Ltd ROCO:6953
73 GF Score
Price NT$229.50
GF Value NT$246.00
Valuation Fairly Valued
! 2 Warning Signs
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What is Gudeng Equipment Co Change In Receivables?

Gudeng Equipment Co ROCO:6953 -3.37% 73 Change In Receivables is NT$-4 Mil as of Jun. 2026. GuruFocus rates ROCO:6953 with a GF Score™ of 73/100 and a GF Value™ of NT$246.00 (Fairly Valued). The stock has 2 warning signs investors should review.

Gudeng Equipment Co's change in receivables for the quarter that ended in Jun. 2026 was NT$-26 Mil. It means Gudeng Equipment Co's Accounts Receivable increased by NT$26 Mil from Mar. 2026 to Jun. 2026 .

Gudeng Equipment Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$148 Mil. It means Gudeng Equipment Co's Accounts Receivable declined by NT$148 Mil from Dec. 2024 to Dec. 2025 .

Gudeng Equipment Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$249 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. Gudeng Equipment Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 61.58.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Gudeng Equipment Co's liquidation value for the three months ended in Jun. 2026 was NT$583 Mil.


Gudeng Equipment Co  (ROCO:6953) 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.

Gudeng Equipment 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
=249.237/369.311*91
=61.58

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

Gudeng Equipment 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)
=1666.225-1539.367+0.75 * 249.237+0.5 * 538.893
=583

* 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.


Gudeng Equipment Co Change In Receivables Related Terms


Gudeng Equipment Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Gudeng Equipment 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.

Gudeng Equipment Co Change In Receivables Chart

Gudeng Equipment Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -13.80 -198.66 139.01 -153.25 148.46

Gudeng Equipment Co Quarterly Data
Dec20 Dec21 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 76.54 -72.85 167.36 -72.52 -26.20
ROCO:6953
73GF Score
Gudeng Equipment Co Ltd ROCO:6953
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Gudeng Equipment 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$-4 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$-4 Mil mean?
Gudeng Equipment Co (ROCO:6953) has a Change In Receivables of NT$-4 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Gudeng Equipment Co and its competitors.
Is Gudeng Equipment Co's Change In Receivables too high?
Gudeng Equipment Co's current Change In Receivables is NT$-4 Mil. Overall, Gudeng Equipment Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Gudeng Equipment Co's Change In Receivables compare to LRCX and AMAT?
Gudeng Equipment Co's Change In Receivables of NT$-4 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 Gudeng Equipment Co and its competitors. Gudeng Equipment Co's current Change In Receivables is NT$-4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gudeng Equipment Co stock overvalued right now?
Based on GuruFocus' analysis, Gudeng Equipment Co (ROCO:6953) is currently considered Fairly Valued. The stock's GF Value™ is NT$246.00, compared to a current price of NT$229.50 — trading 6.7% below its estimated fair value. The current Change In Receivables is NT$-4 Mil. Gudeng Equipment Co's overall GF Score™ is 73/100 with 2 warning signs 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 Gudeng Equipment Co (ROCO:6953), the current Change In Receivables is NT$-4 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 Gudeng Equipment Co (ROCO:6953) Overvalued in 2026?

Based on GuruFocus' analysis, Gudeng Equipment Co stock appears to be undervalued. The current stock price of NT$229.50 is trading 6.7% below its estimated GF Value™ of NT$246.00. GuruFocus considers Gudeng Equipment Co to be Fairly Valued.

Key valuation signals for ROCO:6953:

  • Change In Receivables: NT$-4 Mil
  • GF Value™: NT$246.00 vs. price of NT$229.50 (6.7% below fair value)
  • GF Score™: 73/100 with 2 warning signs

No single metric tells the full story. See the ROCO:6953 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gudeng Equipment Co Business Description

Address 9th Floor, No. 2, Section 4, Zhongyang Road, Tucheng District, New Taipei City, TWN, 302052
Gudeng Equipment Co Ltd is engaged in the sale, repair, and maintenance of precision instruments. Its products include Automatic EIP Inspection Equipment/ EUV Reticle Sidewall Inspection, EUV Lite Exchanger, EUV Reticle Exchanger, EUV Vacuum Cleaner, Reticle Cleaner, Large-Size Reticle Cleaner, Reticle Exchanger, Reticle Cabinet Solution, Reticle Storage Solution, and PVD Technology.
73GF Score

Get the complete analysis for ROCO:6953

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

NT$229.50
Price
NT$246.00
GF Value