Grand Pacific Petrochemical (TPE:1312) Change In Receivables: NT$-180 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:1312 Grand Pacific Petrochemical Corp TPE:1312
68 GF Score
Price NT$14.60
GF Value NT$16.72
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is Grand Pacific Petrochemical Change In Receivables?

Grand Pacific Petrochemical TPE:1312 -2.01% 68 Change In Receivables is NT$-180 Mil as of Jun. 2026. GuruFocus rates TPE:1312 with a GF Score™ of 68/100 and a GF Value™ of NT$16.72 (Modestly Undervalued). The stock has 8 warning signs investors should review.

Grand Pacific Petrochemical's change in receivables for the quarter that ended in Jun. 2026 was NT$521 Mil. It means Grand Pacific Petrochemical's Accounts Receivable declined by NT$521 Mil from Mar. 2026 to Jun. 2026 .

Grand Pacific Petrochemical's change in receivables for the fiscal year that ended in Dec. 2025 was NT$354 Mil. It means Grand Pacific Petrochemical's Accounts Receivable declined by NT$354 Mil from Dec. 2024 to Dec. 2025 .

Grand Pacific Petrochemical's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$1,747 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. Grand Pacific Petrochemical's Days Sales Outstanding for the three months ended in Jun. 2026 was 29.53.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Grand Pacific Petrochemical's liquidation value for the three months ended in Jun. 2026 was NT$-23,221 Mil.


Grand Pacific Petrochemical  (TPE:1312) 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.

Grand Pacific Petrochemical's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1746.697/5397.298*91
=29.53

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

Grand Pacific Petrochemical'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)
=8207.115-34394.297+0.75 * 1746.697+0.5 * 3311.332
=-23,221

* 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.


Grand Pacific Petrochemical Change In Receivables Related Terms


Grand Pacific Petrochemical Change In Receivables Historical Data

* Premium members only.

The historical data trend for Grand Pacific Petrochemical'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.

Grand Pacific Petrochemical Change In Receivables Chart

Grand Pacific Petrochemical 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 16.97 652.51 213.55 -170.93 354.32

Grand Pacific Petrochemical 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 340.95 82.79 119.50 -903.58 521.20
TPE:1312
68GF Score
Grand Pacific Petrochemical Corp TPE:1312
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Grand Pacific Petrochemical 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$-180 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$-180 Mil mean?
Grand Pacific Petrochemical (TPE:1312) has a Change In Receivables of NT$-180 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Grand Pacific Petrochemical and its competitors.
Is Grand Pacific Petrochemical's Change In Receivables too high?
Grand Pacific Petrochemical's current Change In Receivables is NT$-180 Mil. Overall, Grand Pacific Petrochemical has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Grand Pacific Petrochemical's Change In Receivables compare to DOW?
Grand Pacific Petrochemical's Change In Receivables of NT$-180 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 Grand Pacific Petrochemical and its competitors. Grand Pacific Petrochemical's current Change In Receivables is NT$-180 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grand Pacific Petrochemical stock overvalued right now?
Based on GuruFocus' analysis, Grand Pacific Petrochemical (TPE:1312) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.72, compared to a current price of NT$14.60 — trading 12.7% below its estimated fair value. The current Change In Receivables is NT$-180 Mil. Grand Pacific Petrochemical's overall GF Score™ is 68/100 with 8 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 Grand Pacific Petrochemical (TPE:1312), the current Change In Receivables is NT$-180 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 Grand Pacific Petrochemical (TPE:1312) Overvalued in 2026?

Based on GuruFocus' analysis, Grand Pacific Petrochemical stock appears to be undervalued. The current stock price of NT$14.60 is trading 12.7% below its estimated GF Value™ of NT$16.72. GuruFocus considers Grand Pacific Petrochemical to be Modestly Undervalued.

Key valuation signals for TPE:1312:

  • Change In Receivables: NT$-180 Mil
  • GF Value™: NT$16.72 vs. price of NT$14.60 (12.7% below fair value)
  • GF Score™: 68/100 with 8 warning signs

No single metric tells the full story. See the TPE:1312 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grand Pacific Petrochemical Business Description

Other Exchanges 1312A:Taiwan
Address 8th Floor, No.135, Dunhua North Road, Songshan District, Taipei, TWN, 81567
Grand Pacific Petrochemical Corp is engaged in manufacturing of Petrochemical, Synthetic Resin & Plastic, Other Chemical Products, and Steam Electricity Paragenesis, Heat Energy Supplying and international trade. Its segments are Petrochemistry Department responsible for the manufacture, processing, and trading of petrochemical raw materials and related products; Digital Media Department responsible for TV program production, cable TV program import/export agency distribution, various advertising agencies and their planning and production business, as well as ecommerce, to create new business value through content integration; Packaging Materials Department responsible for the manufacturing, processing, and trading of various packaging materials, such as trademark paper and release paper.
68GF Score

Get the complete analysis for TPE:1312

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

NT$14.60
Price
NT$16.72
GF Value