Rectron (TPE:2302) Change In Receivables: NT$-61.3 Mil (TTM As of Jun. 2026)

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TPE:2302 Rectron Ltd TPE:2302
59 GF Score
Price NT$43.25
GF Value NT$21.77
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Rectron Change In Receivables?

Rectron TPE:2302 -3.24% 59 Change In Receivables is NT$-61.3 Mil as of Jun. 2026. GuruFocus rates TPE:2302 with a GF Score™ of 59/100 and a GF Value™ of NT$21.77 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Rectron's change in receivables for the quarter that ended in Jun. 2026 was NT$-50.2 Mil. It means Rectron's Accounts Receivable increased by NT$50.2 Mil from Mar. 2026 to Jun. 2026 .

Rectron's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-3.4 Mil. It means Rectron's Accounts Receivable increased by NT$3.4 Mil from Dec. 2024 to Dec. 2025 .

Rectron's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$206.7 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. Rectron's Days Sales Outstanding for the three months ended in Jun. 2026 was 66.30.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Rectron's liquidation value for the three months ended in Jun. 2026 was NT$89.9 Mil.


Rectron  (TPE:2302) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=206.678/284.442*91
=66.30

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

Rectron'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)
=804.256-958.796+0.75 * 206.678+0.5 * 178.8
=89.9

* 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.


Rectron Change In Receivables Related Terms


Rectron Change In Receivables Historical Data

* Premium members only.

The historical data trend for Rectron'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.

Rectron Change In Receivables Chart

Rectron 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 -39.77 31.42 72.64 -47.56 -3.41

Rectron 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 3.05 -28.11 25.53 -8.50 -50.19
TPE:2302
59GF Score
Rectron Ltd TPE:2302
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Rectron 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$-61.3 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$-61.3 Mil mean?
Rectron (TPE:2302) has a Change In Receivables of NT$-61.3 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Rectron and its competitors.
Is Rectron's Change In Receivables too high?
Rectron's current Change In Receivables is NT$-61.3 Mil. Overall, Rectron has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rectron's Change In Receivables compare to AMAT and LRCX?
Rectron's Change In Receivables of NT$-61.3 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Change In Receivables depends on the Semiconductors 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 Rectron and its competitors. Rectron's current Change In Receivables is NT$-61.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rectron stock overvalued right now?
Based on GuruFocus' analysis, Rectron (TPE:2302) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$21.77, compared to a current price of NT$43.25 — trading 98.7% above its estimated fair value. The current Change In Receivables is NT$-61.3 Mil. Rectron's overall GF Score™ is 59/100 with 2 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 Rectron (TPE:2302), the current Change In Receivables is NT$-61.3 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 Rectron (TPE:2302) Overvalued in 2026?

Based on GuruFocus' analysis, Rectron stock appears to be overvalued. The current stock price of NT$43.25 is trading 98.7% above its estimated GF Value™ of NT$21.77. GuruFocus considers Rectron to be Significantly Overvalued.

Key valuation signals for TPE:2302:

  • Change In Receivables: NT$-61.3 Mil
  • GF Value™: NT$21.77 vs. price of NT$43.25 (98.7% above fair value)
  • GF Score™: 59/100 with 2 warning signs

No single metric tells the full story. See the TPE:2302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Rectron Business Description

Address No. 71, Zhongshan Road, Tucheng District, New Taipei City, TWN
Rectron Ltd is engaged in manufacturing and distributing silicon rectifiers and semiconductor components, rental and sale of real estate, trading of wines, and manufacturing and sale of medical equipment. The Group's reportable segments are: Electronics, Real Estate Investment, Medical Equipment, and Wine Trading. The majority of its revenue is generated from the Electronics segment, which is engaged in the manufacturing and sales of various rectifiers and other semiconductor components such as rectifier diodes, ESD Diodes, high-efficiency diodes, fast recovery diodes, bridge rectifiers, and transient voltage suppressors, among others. Geographically, the Group generates maximum revenue from China, followed by the Americas, Taiwan, Europe, and other regions.
59GF Score

Get the complete analysis for TPE:2302

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

NT$43.25
Price
NT$21.77
GF Value