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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.
Champion Building Materials Co's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 30.98.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Champion Building Materials Co's liquidation value for the
three
months ended in Jun. 2026 was NT$-382 Mil.
Champion Building Materials Co (TPE:1806) 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.
Champion Building Materials Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Champion Building Materials Co's accounts receivable are only considered to be worth 75% of book value:
Champion Building Materials Co's liquidation value 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.
Champion Building Materials Co Change In Receivables Related Terms
Champion Building Materials Co Change In Receivables Historical Data
* 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.
Champion Building Materials Co Change In Receivables Chart
Champion Building Materials 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$122 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$122 Mil mean?
Champion Building Materials Co (TPE:1806) has a Change In Receivables of NT$122 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Champion Building Materials Co and its competitors.
Is Champion Building Materials Co's Change In Receivables too high?
Champion Building Materials Co's current Change In Receivables is NT$122 Mil. Overall, Champion Building Materials Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Champion Building Materials Co's Change In Receivables compare to TT and JCI?
Champion Building Materials Co's Change In Receivables of NT$122 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Champion Building Materials Co and its competitors. Champion Building Materials Co's current Change In Receivables is NT$122 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Champion Building Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Champion Building Materials Co (TPE:1806) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$9.70, compared to a current price of NT$7.99 — trading 17.6% below its estimated fair value. The current Change In Receivables is NT$122 Mil. Champion Building Materials Co's overall GF Score™ is 74/100 with 7 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 Champion Building Materials Co (TPE:1806), the current Change In Receivables is NT$122 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 Champion Building Materials Co (TPE:1806) Overvalued in 2026?
Based on GuruFocus' analysis, Champion Building Materials Co stock appears to be undervalued.
The current stock price of NT$7.99 is trading 17.6% below its estimated GF Value™ of NT$9.70.
GuruFocus considers Champion Building Materials Co to be Modestly Undervalued.
Key valuation signals for TPE:1806:
Change In Receivables: NT$122 Mil
GF Value™: NT$9.70 vs. price of NT$7.99 (17.6% below fair value)
No single metric tells the full story. See the TPE:1806 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Champion Building Materials Co Ltd is engaged in the production and sales of ceramic products, stone products, fire-resistant materials, and other chemical products. It is also engaged in the development business for particular industry zones, new towns, and new communities. The company has three reportable segments: the Tiles business, the Chinese business segment, and the Wooden floor business segment. The Tiles business segment generates the majority of its revenue and engages in manufacturing, sales, and purchase of various floor tiles, wall tiles, polished tiles, and functional tiles in the Taiwan region. Geographically, the company derives its key revenue from Asia and the rest from America and Australia.
74GF Score
Get the complete analysis for TPE:1806
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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