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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.
Lealea Enterprise Co's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 27.87.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Lealea Enterprise Co's liquidation value for the
three
months ended in Jun. 2026 was NT$-5,791 Mil.
Lealea Enterprise Co (TPE:1444) Change In Receivables Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
Lealea Enterprise Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Lealea Enterprise Co Change In Receivables Related Terms
Lealea Enterprise Co Change In Receivables Historical Data
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The historical data trend for Lealea Enterprise Co's Change In Receivables can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Lealea Enterprise Co Change In Receivables Calculation
Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.
Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-126 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$-126 Mil mean?
Lealea Enterprise Co (TPE:1444) has a Change In Receivables of NT$-126 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Lealea Enterprise Co and its competitors.
Is Lealea Enterprise Co's Change In Receivables too high?
Lealea Enterprise Co's current Change In Receivables is NT$-126 Mil. Overall, Lealea Enterprise Co has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lealea Enterprise Co's Change In Receivables compare to competitors?
Lealea Enterprise Co's Change In Receivables of NT$-126 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Change In Receivables depends on the Manufacturing - Apparel & Accessories 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 Lealea Enterprise Co and its competitors. Lealea Enterprise Co's current Change In Receivables is NT$-126 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lealea Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Lealea Enterprise Co (TPE:1444) is currently considered Fairly Valued. The stock's GF Value™ is NT$7.86, compared to a current price of NT$7.17 — trading 8.8% below its estimated fair value. The current Change In Receivables is NT$-126 Mil. Lealea Enterprise Co's overall GF Score™ is 60/100 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 Lealea Enterprise Co (TPE:1444), the current Change In Receivables is NT$-126 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 Lealea Enterprise Co (TPE:1444) Overvalued in 2026?
Based on GuruFocus' analysis, Lealea Enterprise Co stock appears to be undervalued.
The current stock price of NT$7.17 is trading 8.8% below its estimated GF Value™ of NT$7.86.
GuruFocus considers Lealea Enterprise Co to be Fairly Valued.
Key valuation signals for TPE:1444:
Change In Receivables: NT$-126 Mil
GF Value™: NT$7.86 vs. price of NT$7.17 (8.8% below fair value)
No single metric tells the full story. See the TPE:1444 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lealea Enterprise Co Ltd is mainly engaged in the manufacturing and sales of polyester fully oriented yarn, polyester draw textured yarn, and polyester chip. It has four segments Textile segment engaged in the manufacturing and sales of polyester fully oriented yarn, polyester chip, polyester draw textured yarn, weaving, dyeing and finishing, processing of artificial fiber fabrics; Construction segment engaged in building, land, and parking space related businesses; Film segment engaged in the Manufacturing of nylon film; Investment and other sectors are mainly investment in various production businesses, coal trading, wholesale of leisure and sports products, power generation and sales, and retail businesses of which majority of revenue comes from Textile. It mainly operates in Asia.
60GF Score
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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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