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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.
ION Electronic Materials Co's Days Sales Outstanding for the
six
months ended in Jun. 2026 was 95.04.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. ION Electronic Materials Co's liquidation value for the
six
months ended in Jun. 2026 was NT$-281.6 Mil.
ION Electronic Materials Co (ROCO:6959) 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.
ION Electronic Materials Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, ION Electronic Materials Co's accounts receivable are only considered to be worth 75% of book value:
ION Electronic Materials Co's liquidation value 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.
ION Electronic Materials Co Change In Receivables Related Terms
ION Electronic Materials Co Change In Receivables Historical Data
* 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.
ION Electronic Materials Co Change In Receivables Chart
ION Electronic Materials 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 semi-annually data reported by the company within the most recent 12 months, which was NT$-73.5 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$-73.5 Mil mean?
ION Electronic Materials Co (ROCO:6959) has a Change In Receivables of NT$-73.5 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for ION Electronic Materials Co and its competitors.
Is ION Electronic Materials Co's Change In Receivables too high?
ION Electronic Materials Co's current Change In Receivables is NT$-73.5 Mil. Overall, ION Electronic Materials Co has a GF Score™ of 54/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's Change In Receivables compare to LIN and SHW?
ION Electronic Materials Co's Change In Receivables of NT$-73.5 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 ION Electronic Materials Co and its competitors. ION Electronic Materials Co's current Change In Receivables is NT$-73.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$95.31, compared to a current price of NT$123.00 — trading 29.1% above its estimated fair value. The current Change In Receivables is NT$-73.5 Mil. ION Electronic Materials Co's overall GF Score™ is 54/100 with 4 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 ION Electronic Materials Co (ROCO:6959), the current Change In Receivables is NT$-73.5 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?
Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued.
The current stock price of NT$123.00 is trading 29.1% above its estimated GF Value™ of NT$95.31.
GuruFocus considers ION Electronic Materials Co to be Modestly Overvalued.
Key valuation signals for ROCO:6959:
Change In Receivables: NT$-73.5 Mil
GF Value™: NT$95.31 vs. price of NT$123.00 (29.1% above fair value)
No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
54GF Score
Get the complete analysis for ROCO:6959
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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