China Man-Made Fiber (TPE:1718) Change In Receivables: NT$-21,023 Mil (TTM As of Mar. 2026)

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TPE:1718 China Man-Made Fiber Corp TPE:1718
68 GF Score
Price NT$10.60
GF Value NT$8.92
Valuation Modestly Overvalued
! 6 Warning Signs
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What is China Man-Made Fiber Change In Receivables?

China Man-Made Fiber TPE:1718 -0.93% 68 Change In Receivables is NT$-21,023 Mil as of Mar. 2026. GuruFocus rates TPE:1718 with a GF Score™ of 68/100 and a GF Value™ of NT$8.92 (Modestly Overvalued). The stock has 6 warning signs investors should review.

China Man-Made Fiber's change in receivables for the quarter that ended in Mar. 2026 was NT$-11,977 Mil. It means China Man-Made Fiber's Accounts Receivable increased by NT$11,977 Mil from Dec. 2025 to Mar. 2026 .

China Man-Made Fiber's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-31,843 Mil. It means China Man-Made Fiber's Accounts Receivable increased by NT$31,843 Mil from Dec. 2024 to Dec. 2025 .

China Man-Made Fiber's Accounts Receivable for the quarter that ended in Mar. 2026 was NT$10,047 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. China Man-Made Fiber's Days Sales Outstanding for the three months ended in Mar. 2026 was 87.13.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. China Man-Made Fiber's liquidation value for the three months ended in Mar. 2026 was NT$-866,648 Mil.


China Man-Made Fiber  (TPE:1718) 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 Man-Made Fiber's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10046.522/10521.998*91
=87.13

2. In Ben Graham's calculation of liquidation value, China Man-Made Fiber's accounts receivable are only considered to be worth 75% of book value:

China Man-Made Fiber's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=72148.205-946776.732+0.75 * 10046.522+0.5 * 890.385
=-866,648

* 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 Man-Made Fiber Change In Receivables Related Terms


China Man-Made Fiber Change In Receivables Historical Data

* Premium members only.

The historical data trend for China Man-Made 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.

China Man-Made Fiber Change In Receivables Chart

China Man-Made 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 -27,781.30 -36,558.27 -36,852.41 -67,942.81 -31,842.93

China Man-Made Fiber Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -22,796.71 -4,119.15 555.47 -5,482.54 -11,976.56
TPE:1718
68GF Score
China Man-Made Fiber Corp TPE:1718
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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China Man-Made 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-21,023 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$-21,023 Mil mean?
China Man-Made Fiber (TPE:1718) has a Change In Receivables of NT$-21,023 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for China Man-Made Fiber and its competitors.
Is China Man-Made Fiber's Change In Receivables too high?
China Man-Made Fiber's current Change In Receivables is NT$-21,023 Mil. Overall, China Man-Made Fiber has a GF Score™ of 68/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Man-Made Fiber's Change In Receivables compare to USB and PNC?
China Man-Made Fiber's Change In Receivables of NT$-21,023 Mil can be compared against companies in the Banks 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 Banks company?
A good Change In Receivables depends on the Banks 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 Man-Made Fiber and its competitors. China Man-Made Fiber's current Change In Receivables is NT$-21,023 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Man-Made Fiber stock overvalued right now?
Based on GuruFocus' analysis, China Man-Made Fiber (TPE:1718) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$8.92, compared to a current price of NT$10.60 — trading 18.8% above its estimated fair value. The current Change In Receivables is NT$-21,023 Mil. China Man-Made Fiber's overall GF Score™ is 68/100 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 China Man-Made Fiber (TPE:1718), the current Change In Receivables is NT$-21,023 Mil as of Mar. 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 Man-Made Fiber (TPE:1718) Overvalued in 2026?

Based on GuruFocus' analysis, China Man-Made Fiber stock appears to be overvalued. The current stock price of NT$10.60 is trading 18.8% above its estimated GF Value™ of NT$8.92. GuruFocus considers China Man-Made Fiber to be Modestly Overvalued.

Key valuation signals for TPE:1718:

  • Change In Receivables: NT$-21,023 Mil
  • GF Value™: NT$8.92 vs. price of NT$10.60 (18.8% above fair value)
  • GF Score™: 68/100 with 6 warning signs

No single metric tells the full story. See the TPE:1718 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Man-Made Fiber Business Description

Address Xinsheng S. Road, 10th Floor, No. 50, Sector 1, World Trade Building, Zhongzheng District, Taipei City, TWN, 100
China Man-Made Fiber Corp makes and sells chemicals and fiber products, including polyester yarn and filament, and rayon yarn and fiber, which are used to make apparel, footwear, and industrial cloth. The company's segments include Chemical Industry Department, Chemical Fiber Department, Bank departments, and other departments. The majority of its revenue is generated from banking departments.
68GF Score

Get the complete analysis for TPE:1718

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

NT$10.60
Price
NT$8.92
GF Value