Formosa Chemicals & Fibre (TPE:1326) Change In Receivables: NT$-2,774 Mil (TTM As of Jun. 2026)

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TPE:1326 Formosa Chemicals & Fibre Corp TPE:1326
70 GF Score
Price NT$69.80
GF Value NT$43.83
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Formosa Chemicals & Fibre Change In Receivables?

Formosa Chemicals & Fibre TPE:1326 +0.14% 70 Change In Receivables is NT$-2,774 Mil as of Jun. 2026. GuruFocus rates TPE:1326 with a GF Score™ of 70/100 and a GF Value™ of NT$43.83 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Formosa Chemicals & Fibre's change in receivables for the quarter that ended in Jun. 2026 was NT$4,454 Mil. It means Formosa Chemicals & Fibre's Accounts Receivable declined by NT$4,454 Mil from Mar. 2026 to Jun. 2026 .

Formosa Chemicals & Fibre's change in receivables for the fiscal year that ended in Dec. 2025 was NT$6,794 Mil. It means Formosa Chemicals & Fibre's Accounts Receivable declined by NT$6,794 Mil from Dec. 2024 to Dec. 2025 .

Formosa Chemicals & Fibre's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$24,756 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. Formosa Chemicals & Fibre's Days Sales Outstanding for the three months ended in Jun. 2026 was 25.92.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Formosa Chemicals & Fibre's liquidation value for the three months ended in Jun. 2026 was NT$115,844 Mil.


Formosa Chemicals & Fibre  (TPE:1326) 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.

Formosa Chemicals & Fibre's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=24755.739/87154.282*91
=25.92

2. In Ben Graham's calculation of liquidation value, Formosa Chemicals & Fibre's accounts receivable are only considered to be worth 75% of book value:

Formosa Chemicals & Fibre'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)
=246429.466-169858.981+0.75 * 24755.739+0.5 * 41413.755
=115,844

* 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.


Formosa Chemicals & Fibre Change In Receivables Related Terms


Formosa Chemicals & Fibre Change In Receivables Historical Data

* Premium members only.

The historical data trend for Formosa Chemicals & Fibre'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.

Formosa Chemicals & Fibre Change In Receivables Chart

Formosa Chemicals & Fibre 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 -3,750.55 5,524.58 2,807.92 -2,027.24 6,794.03

Formosa Chemicals & Fibre 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 7,983.77 1,728.37 900.06 -9,855.81 4,453.61
TPE:1326
70GF Score
Formosa Chemicals & Fibre Corp TPE:1326
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Formosa Chemicals & Fibre 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$-2,774 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$-2,774 Mil mean?
Formosa Chemicals & Fibre (TPE:1326) has a Change In Receivables of NT$-2,774 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Formosa Chemicals & Fibre and its competitors.
Is Formosa Chemicals & Fibre's Change In Receivables too high?
Formosa Chemicals & Fibre's current Change In Receivables is NT$-2,774 Mil. Overall, Formosa Chemicals & Fibre has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Formosa Chemicals & Fibre's Change In Receivables compare to DOW?
Formosa Chemicals & Fibre's Change In Receivables of NT$-2,774 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 Formosa Chemicals & Fibre and its competitors. Formosa Chemicals & Fibre's current Change In Receivables is NT$-2,774 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Formosa Chemicals & Fibre stock overvalued right now?
Based on GuruFocus' analysis, Formosa Chemicals & Fibre (TPE:1326) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$43.83, compared to a current price of NT$69.80 — trading 59.3% above its estimated fair value. The current Change In Receivables is NT$-2,774 Mil. Formosa Chemicals & Fibre's overall GF Score™ is 70/100 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 Formosa Chemicals & Fibre (TPE:1326), the current Change In Receivables is NT$-2,774 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 Formosa Chemicals & Fibre (TPE:1326) Overvalued in 2026?

Based on GuruFocus' analysis, Formosa Chemicals & Fibre stock appears to be overvalued. The current stock price of NT$69.80 is trading 59.3% above its estimated GF Value™ of NT$43.83. GuruFocus considers Formosa Chemicals & Fibre to be Significantly Overvalued.

Key valuation signals for TPE:1326:

  • Change In Receivables: NT$-2,774 Mil
  • GF Value™: NT$43.83 vs. price of NT$69.80 (59.3% above fair value)
  • GF Score™: 70/100 with 8 warning signs

No single metric tells the full story. See the TPE:1326 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Formosa Chemicals & Fibre Business Description

Address No.388, Nanjing E. Road, 10th Floor, Section 6, Taipei, TWN, 105
Formosa Chemicals & Fibre Corp businesses are the production and sales of petrochemical products, including PTA, PS, AN, Butadiene, SM polymer, SM, benzene, toluene, pxylene (PX) and o-xylene (OX), as well as nylon fiber, and rayon staple fiber. The Company is also engaged in spinning, weaving, dyeing, and finishing.
70GF Score

Get the complete analysis for TPE:1326

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

NT$69.80
Price
NT$43.83
GF Value