Wei Chuan Foods (TPE:1201) Change In Receivables: NT$-605 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TPE:1201 Wei Chuan Foods Corp TPE:1201
65 GF Score
Price NT$12.25
GF Value NT$16.74
Valuation Modestly Undervalued
! 10 Warning Signs
View Full Analysis

What is Wei Chuan Foods Change In Receivables?

Wei Chuan Foods TPE:1201 +0.41% 65 Change In Receivables is NT$-605 Mil as of Jun. 2026. GuruFocus rates TPE:1201 with a GF Score™ of 65/100 and a GF Value™ of NT$16.74 (Modestly Undervalued). The stock has 10 warning signs investors should review.

Wei Chuan Foods's change in receivables for the quarter that ended in Jun. 2026 was NT$-317 Mil. It means Wei Chuan Foods's Accounts Receivable increased by NT$317 Mil from Mar. 2026 to Jun. 2026 .

Wei Chuan Foods's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-202 Mil. It means Wei Chuan Foods's Accounts Receivable increased by NT$202 Mil from Dec. 2024 to Dec. 2025 .

Wei Chuan Foods's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$3,042 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. Wei Chuan Foods's Days Sales Outstanding for the three months ended in Jun. 2026 was 50.98.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Wei Chuan Foods's liquidation value for the three months ended in Jun. 2026 was NT$-6,196 Mil.

Wei Chuan Foods  (TPE:1201) 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.

Wei Chuan Foods's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3041.738/5444.551*91
=50.98

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

Wei Chuan Foods'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)
=1705.888-11082.256+0.75 * 3041.738+0.5 * 1798.451
=-6,196

* 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.

Wei Chuan Foods Change In Receivables Related Terms

Wei Chuan Foods Change In Receivables Historical Data

* Premium members only.

The historical data trend for Wei Chuan Foods'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.

Wei Chuan Foods Change In Receivables Chart

Wei Chuan Foods Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -83.44 124.66 -115.33 94.40 -202.03

Wei Chuan Foods Quarterly Data
Sep21 Dec21 Mar22 Jun22 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 Premium Member Only Premium Member Only -63.53 -521.34 330.14 -96.03 -317.33
TPE:1201
65GF Score
Wei Chuan Foods Corp TPE:1201
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Wei Chuan Foods 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$-605 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$-605 Mil mean?
Wei Chuan Foods (TPE:1201) has a Change In Receivables of NT$-605 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Wei Chuan Foods and its competitors.
Is Wei Chuan Foods' Change In Receivables too high?
Wei Chuan Foods' current Change In Receivables is NT$-605 Mil. Overall, Wei Chuan Foods has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Wei Chuan Foods' Change In Receivables compare to KHC and GIS?
Wei Chuan Foods' Change In Receivables of NT$-605 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Change In Receivables depends on the Consumer Packaged Goods 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 Wei Chuan Foods and its competitors. Wei Chuan Foods's current Change In Receivables is NT$-605 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wei Chuan Foods stock overvalued right now?
Based on GuruFocus' analysis, Wei Chuan Foods (TPE:1201) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.74, compared to a current price of NT$12.25 — trading 26.8% below its estimated fair value. The current Change In Receivables is NT$-605 Mil. Wei Chuan Foods' overall GF Score™ is 65/100 with 10 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 Wei Chuan Foods (TPE:1201), the current Change In Receivables is NT$-605 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 Wei Chuan Foods (TPE:1201) Overvalued in 2026?

Based on GuruFocus' analysis, Wei Chuan Foods stock appears to be undervalued. The current stock price of NT$12.25 is trading 26.8% below its estimated GF Value™ of NT$16.74. GuruFocus considers Wei Chuan Foods to be Modestly Undervalued.

Key valuation signals for TPE:1201:

  • Change In Receivables: NT$-605 Mil
  • GF Value™: NT$16.74 vs. price of NT$12.25 (26.8% below fair value)
  • GF Score™: 65/100 with 10 warning signs

No single metric tells the full story. See the TPE:1201 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Wei Chuan Foods Business Description

Address Songjiang Road, No.125, 10th Floor, Weiquan Building, Zhongshan District, Taipei, TWN, 104474
Wei Chuan Foods Corp is a Taiwan-based company mainly engaged in manufacturing, processing, and selling dairy products, beverages, and instant foods. Its product offerings include salads, seasonings, eggs, desserts, fruit juices, plant-based milk, and others. Along with its subsidiaries, the company operates in the following business segments: Food, which generates the maximum revenue, Packaging materials, and Others. Geographically, it derives maximum revenue from Mainland China and other regions, and the rest from Taiwan.
65GF Score

Get the complete analysis for TPE:1201

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

NT$12.25
Price
NT$16.74
GF Value