Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Jhu Jian Catering Co's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 5.99.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Jhu Jian Catering Co's liquidation value for the
three
months ended in Jun. 2026 was NT$-2,761 Mil.
Jhu Jian Catering Co (ROCO:7723) 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.
Jhu Jian Catering Co'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.
Jhu Jian Catering Co Change In Receivables Related Terms
Jhu Jian Catering Co Change In Receivables Historical Data
* Premium members only.
The historical data trend for Jhu Jian Catering 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.
Jhu Jian Catering 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$18 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$18 Mil mean?
Jhu Jian Catering Co (ROCO:7723) has a Change In Receivables of NT$18 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Jhu Jian Catering Co and its competitors.
Is Jhu Jian Catering Co's Change In Receivables too high?
Jhu Jian Catering Co's current Change In Receivables is NT$18 Mil. Overall, Jhu Jian Catering Co has a GF Score™ of 30/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Jhu Jian Catering Co's Change In Receivables compare to MCD and SBUX?
Jhu Jian Catering Co's Change In Receivables of NT$18 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Change In Receivables depends on the Restaurants 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 Jhu Jian Catering Co and its competitors. Jhu Jian Catering Co's current Change In Receivables is NT$18 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jhu Jian Catering Co stock overvalued right now?
Based on GuruFocus' analysis, Jhu Jian Catering Co (ROCO:7723) is currently considered Possible Value Trap. The stock's GF Value™ is NT$48.40, compared to a current price of NT$18.80 — trading 61.2% below its estimated fair value. The current Change In Receivables is NT$18 Mil. Jhu Jian Catering Co's overall GF Score™ is 30/100 with 5 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 Jhu Jian Catering Co (ROCO:7723), the current Change In Receivables is NT$18 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 Jhu Jian Catering Co (ROCO:7723) Overvalued in 2026?
Based on GuruFocus' analysis, Jhu Jian Catering Co stock appears to be undervalued.
The current stock price of NT$18.80 is trading 61.2% below its estimated GF Value™ of NT$48.40.
GuruFocus considers Jhu Jian Catering Co to be Possible Value Trap.
Key valuation signals for ROCO:7723:
Change In Receivables: NT$18 Mil
GF Value™: NT$48.40 vs. price of NT$18.80 (61.2% below fair value)
No single metric tells the full story. See the ROCO:7723 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jhu Jian Catering Co Ltd is a company that is a chain catering brand with seafood suppliers, integrating production and sales with Xinfeng Xianhui Aquatic Products to provide a fresh and high-quality seafood supply chain. they choose high-quality and complete food suppliers to provide a variety of selected ingredients that meet food safety standards, Where they combine the concept of "extracting the essence of various ingredients from hundreds of flavors to integrate the characteristics of the ingredients into soups and dishes.
30GF Score
Get the complete analysis for ROCO:7723
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:7723 has been successfully added to your 
