Finesse Technology Co (ROCO:7704) Change In Receivables: NT$-17.7 Mil (TTM As of Jun. 2026)

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ROCO:7704 Finesse Technology Co Ltd ROCO:7704
69 GF Score
Price NT$62.10
GF Value NT$61.64
Valuation Fairly Valued
! 4 Warning Signs
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What is Finesse Technology Co Change In Receivables?

Finesse Technology Co ROCO:7704 +2.31% 69 Change In Receivables is NT$-17.7 Mil as of Jun. 2026. GuruFocus rates ROCO:7704 with a GF Score™ of 69/100 and a GF Value™ of NT$61.64 (Fairly Valued). The stock has 4 warning signs investors should review.

Finesse Technology Co's change in receivables for the quarter that ended in Jun. 2026 was NT$-6.1 Mil. It means Finesse Technology Co's Accounts Receivable increased by NT$6.1 Mil from Mar. 2026 to Jun. 2026 .

Finesse Technology Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$17.0 Mil. It means Finesse Technology Co's Accounts Receivable declined by NT$17.0 Mil from Dec. 2024 to Dec. 2025 .

Finesse Technology Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$204.6 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. Finesse Technology Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 95.96.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Finesse Technology Co's liquidation value for the three months ended in Jun. 2026 was NT$651.2 Mil.


Finesse Technology Co  (ROCO:7704) 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.

Finesse Technology 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
=204.646/194.598*91
=95.96

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

Finesse Technology 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)
=568.545-175.285+0.75 * 204.646+0.5 * 208.818
=651.2

* 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.


Finesse Technology Co Change In Receivables Related Terms


Finesse Technology Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Finesse Technology 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.

Finesse Technology Co Change In Receivables Chart

Finesse Technology Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -59.22 25.82 -27.41 -22.17 16.97

Finesse Technology Co Quarterly Data
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 9.90 17.92 1.77 -31.30 -6.09
ROCO:7704
69GF Score
Finesse Technology Co Ltd ROCO:7704
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Finesse Technology 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$-17.7 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$-17.7 Mil mean?
Finesse Technology Co (ROCO:7704) has a Change In Receivables of NT$-17.7 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Finesse Technology Co and its competitors.
Is Finesse Technology Co's Change In Receivables too high?
Finesse Technology Co's current Change In Receivables is NT$-17.7 Mil. Overall, Finesse Technology Co has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Finesse Technology Co's Change In Receivables compare to VRT and BE?
Finesse Technology Co's Change In Receivables of NT$-17.7 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Change In Receivables depends on the Industrial Products 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 Finesse Technology Co and its competitors. Finesse Technology Co's current Change In Receivables is NT$-17.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Finesse Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Finesse Technology Co (ROCO:7704) is currently considered Fairly Valued. The stock's GF Value™ is NT$61.64, compared to a current price of NT$62.10 — trading 0.7% above its estimated fair value. The current Change In Receivables is NT$-17.7 Mil. Finesse Technology Co's overall GF Score™ is 69/100 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 Finesse Technology Co (ROCO:7704), the current Change In Receivables is NT$-17.7 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 Finesse Technology Co (ROCO:7704) Overvalued in 2026?

Based on GuruFocus' analysis, Finesse Technology Co stock appears to be overvalued. The current stock price of NT$62.10 is trading 0.7% above its estimated GF Value™ of NT$61.64. GuruFocus considers Finesse Technology Co to be Fairly Valued.

Key valuation signals for ROCO:7704:

  • Change In Receivables: NT$-17.7 Mil
  • GF Value™: NT$61.64 vs. price of NT$62.10 (0.7% above fair value)
  • GF Score™: 69/100 with 4 warning signs

No single metric tells the full story. See the ROCO:7704 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Finesse Technology Co Business Description

Address Lane 191, Zhonghe Street, No. 31, Hsinchu County, Zhubei, TWN, 302
Finesse Technology Co Ltd is a company that is focused on the development of ozone generators, RPS generators, RF systems, microwave devices, electronic circuits, control systems, and other core technologies. Additionally, the company offers technical support, maintenance, and product manufacturing services. Its main sales and service area is the semiconductor industry. The company's own brand product portfolio comprises gas pressure regulators, ozone sensors, remote plasma source, ozone controllers, RF generator system, ozone generators, etc. Finesse Technology operates in a single operating segment: the manufacturing, repair, and trading of electronic components. Geographically, it generates maximum revenue from Taiwan, and the rest from Asia (excluding Taiwan), America, and Europe.
69GF Score

Get the complete analysis for ROCO:7704

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

NT$62.10
Price
NT$61.64
GF Value