Ascent Development Co (TPE:1439) Change In Receivables: NT$15.8 Mil (TTM As of Jun. 2026)

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TPE:1439 Ascent Development Co Ltd TPE:1439
61 GF Score
Price NT$29.25
GF Value NT$50.12
Valuation Possible Value Trap
! 9 Warning Signs
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What is Ascent Development Co Change In Receivables?

Ascent Development Co TPE:1439 +0.17% 61 Change In Receivables is NT$15.8 Mil as of Jun. 2026. GuruFocus rates TPE:1439 with a GF Score™ of 61/100 and a GF Value™ of NT$50.12 (Possible Value Trap). The stock has 9 warning signs investors should review.

Ascent Development Co's change in receivables for the quarter that ended in Jun. 2026 was NT$-4.8 Mil. It means Ascent Development Co's Accounts Receivable increased by NT$4.8 Mil from Mar. 2026 to Jun. 2026 .

Ascent Development Co's change in receivables for the fiscal year that ended in Dec. 2024 was NT$-10.8 Mil. It means Ascent Development Co's Accounts Receivable increased by NT$10.8 Mil from Dec. 2023 to Dec. 2024 .

Ascent Development Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$30.9 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. Ascent Development Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 71.37.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Ascent Development Co's liquidation value for the three months ended in Jun. 2026 was NT$-513.7 Mil.

Ascent Development Co  (TPE:1439) 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.

Ascent Development Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=30.905/39.514*91
=71.37

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

Ascent Development Co'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)
=934.211-2791.169+0.75 * 30.905+0.5 * 2640.245
=-513.7

* 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.

Ascent Development Co Change In Receivables Related Terms

Ascent Development Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Ascent Development 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.

Ascent Development Co Change In Receivables Chart

Ascent Development Co Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.54 23.04 3.96 6.22 -10.81

Ascent Development Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 13.87 11.27 -6.38 26.99 -4.83
TPE:1439
61GF Score
Ascent Development Co Ltd TPE:1439
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Ascent Development 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$15.8 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$15.8 Mil mean?
Ascent Development Co (TPE:1439) has a Change In Receivables of NT$15.8 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Ascent Development Co and its competitors.
Is Ascent Development Co's Change In Receivables too high?
Ascent Development Co's current Change In Receivables is NT$15.8 Mil. Overall, Ascent Development Co has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Ascent Development Co's Change In Receivables compare to competitors?
Ascent Development Co's Change In Receivables of NT$15.8 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Change In Receivables depends on the Real Estate 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 Ascent Development Co and its competitors. Ascent Development Co's current Change In Receivables is NT$15.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ascent Development Co stock overvalued right now?
Based on GuruFocus' analysis, Ascent Development Co (TPE:1439) is currently considered Possible Value Trap. The stock's GF Value™ is NT$50.12, compared to a current price of NT$29.25 — trading 41.6% below its estimated fair value. The current Change In Receivables is NT$15.8 Mil. Ascent Development Co's overall GF Score™ is 61/100 with 9 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 Ascent Development Co (TPE:1439), the current Change In Receivables is NT$15.8 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 Ascent Development Co (TPE:1439) Overvalued in 2026?

Based on GuruFocus' analysis, Ascent Development Co stock appears to be undervalued. The current stock price of NT$29.25 is trading 41.6% below its estimated GF Value™ of NT$50.12. GuruFocus considers Ascent Development Co to be Possible Value Trap.

Key valuation signals for TPE:1439:

  • Change In Receivables: NT$15.8 Mil
  • GF Value™: NT$50.12 vs. price of NT$29.25 (41.6% below fair value)
  • GF Score™: 61/100 with 9 warning signs

No single metric tells the full story. See the TPE:1439 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Ascent Development Co Business Description

Address Jingmao 1st Road, 11th Floor, No. 170, Nangang District, Taipei, TWN, 115018
Ascent Development Co Ltd mainly engages in real estate development, lease, and sale. The Company is engaged in entrusting construction companies to build or sell buildings, and its business cycle is usually longer than one year. Its businesses include real estate investment development, construction, lease of residential properties, and building development, rental, and leasing. Its segments include construction project sales, which generate maximum revenue, service, lease, and others. The company generates revenue from Taiwan.
61GF Score

Get the complete analysis for TPE:1439

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

NT$29.25
Price
NT$50.12
GF Value