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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.
China Petrochemical Development's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 33.51.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. China Petrochemical Development's liquidation value for the
three
months ended in Jun. 2026 was NT$-21,078 Mil.
China Petrochemical Development (TPE:1314) 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.
China Petrochemical Development's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, China Petrochemical Development's accounts receivable are only considered to be worth 75% of book value:
China Petrochemical Development'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.
China Petrochemical Development Change In Receivables Related Terms
China Petrochemical Development 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.
China Petrochemical Development Change In Receivables Chart
China Petrochemical Development 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$733 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$733 Mil mean?
China Petrochemical Development (TPE:1314) has a Change In Receivables of NT$733 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for China Petrochemical Development and its competitors.
Is China Petrochemical Development's Change In Receivables too high?
China Petrochemical Development's current Change In Receivables is NT$733 Mil. Overall, China Petrochemical Development has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's Change In Receivables compare to LIN and SHW?
China Petrochemical Development's Change In Receivables of NT$733 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 China Petrochemical Development and its competitors. China Petrochemical Development's current Change In Receivables is NT$733 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$5.66, compared to a current price of NT$8.11 — trading 43.3% above its estimated fair value. The current Change In Receivables is NT$733 Mil. China Petrochemical Development's overall GF Score™ is 55/100 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 China Petrochemical Development (TPE:1314), the current Change In Receivables is NT$733 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 China Petrochemical Development (TPE:1314) Overvalued in 2026?
Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued.
The current stock price of NT$8.11 is trading 43.3% above its estimated GF Value™ of NT$5.66.
GuruFocus considers China Petrochemical Development to be Significantly Overvalued.
Key valuation signals for TPE:1314:
Change In Receivables: NT$733 Mil
GF Value™: NT$5.66 vs. price of NT$8.11 (43.3% above fair value)
No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
55GF Score
Get the complete analysis for TPE:1314
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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