Acelon Chemicals & Fiber (TPE:1466) Change In Receivables: NT$35 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:1466 Acelon Chemicals & Fiber Corp TPE:1466
61 GF Score
Price NT$14.80
GF Value NT$12.02
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Acelon Chemicals & Fiber Change In Receivables?

Acelon Chemicals & Fiber TPE:1466 -1.33% 61 Change In Receivables is NT$35 Mil as of Jun. 2026. GuruFocus rates TPE:1466 with a GF Score™ of 61/100 and a GF Value™ of NT$12.02 (Modestly Overvalued). The stock has 6 warning signs investors should review.

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

Acelon Chemicals & Fiber's change in receivables for the fiscal year that ended in Dec. 2025 was NT$56 Mil. It means Acelon Chemicals & Fiber's Accounts Receivable declined by NT$56 Mil from Dec. 2024 to Dec. 2025 .

Acelon Chemicals & Fiber's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$292 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. Acelon Chemicals & Fiber's Days Sales Outstanding for the three months ended in Jun. 2026 was 47.28.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Acelon Chemicals & Fiber's liquidation value for the three months ended in Jun. 2026 was NT$-915 Mil.


Acelon Chemicals & Fiber  (TPE:1466) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=292.036/563.657*91
=47.28

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

Acelon Chemicals & Fiber'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)
=592.221-1982.401+0.75 * 292.036+0.5 * 511.58
=-915

* 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.


Acelon Chemicals & Fiber Change In Receivables Related Terms


Acelon Chemicals & Fiber Change In Receivables Historical Data

* Premium members only.

The historical data trend for Acelon Chemicals & Fiber'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.

Acelon Chemicals & Fiber Change In Receivables Chart

Acelon Chemicals & Fiber 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 -81.92 187.09 -28.97 -69.38 56.33

Acelon Chemicals & Fiber 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 -19.26 -33.50 -9.19 74.31 3.62
TPE:1466
61GF Score
Acelon Chemicals & Fiber Corp TPE:1466
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acelon Chemicals & Fiber 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$35 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$35 Mil mean?
Acelon Chemicals & Fiber (TPE:1466) has a Change In Receivables of NT$35 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Acelon Chemicals & Fiber and its competitors.
Is Acelon Chemicals & Fiber's Change In Receivables too high?
Acelon Chemicals & Fiber's current Change In Receivables is NT$35 Mil. Overall, Acelon Chemicals & Fiber has a GF Score™ of 61/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acelon Chemicals & Fiber's Change In Receivables compare to competitors?
Acelon Chemicals & Fiber's Change In Receivables of NT$35 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 Acelon Chemicals & Fiber and its competitors. Acelon Chemicals & Fiber's current Change In Receivables is NT$35 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acelon Chemicals & Fiber stock overvalued right now?
Based on GuruFocus' analysis, Acelon Chemicals & Fiber (TPE:1466) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$12.02, compared to a current price of NT$14.80 — trading 23.1% above its estimated fair value. The current Change In Receivables is NT$35 Mil. Acelon Chemicals & Fiber's overall GF Score™ is 61/100 with 6 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 Acelon Chemicals & Fiber (TPE:1466), the current Change In Receivables is NT$35 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 Acelon Chemicals & Fiber (TPE:1466) Overvalued in 2026?

Based on GuruFocus' analysis, Acelon Chemicals & Fiber stock appears to be overvalued. The current stock price of NT$14.80 is trading 23.1% above its estimated GF Value™ of NT$12.02. GuruFocus considers Acelon Chemicals & Fiber to be Modestly Overvalued.

Key valuation signals for TPE:1466:

  • Change In Receivables: NT$35 Mil
  • GF Value™: NT$12.02 vs. price of NT$14.80 (23.1% above fair value)
  • GF Score™: 61/100 with 6 warning signs

No single metric tells the full story. See the TPE:1466 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acelon Chemicals & Fiber Business Description

Address No.94, Fanjin Road, Puyan Township, Changhua County, Changhua, TWN
Acelon Chemicals & Fiber Corp operates in the textile manufacturing industry. The products offered by the company include nylon yarn, polyester yarn, processed yarn, nylon textured yarn, polyester textured yarn, filament yarn, functional yarn, and other related products. Geographically, the company operates in Asia, America, and Europe.
61GF Score

Get the complete analysis for TPE:1466

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

NT$14.80
Price
NT$12.02
GF Value