Wus Printed Circuit Co (TPE:2316) Change In Receivables: NT$-304 Mil (TTM As of Jun. 2026)

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TPE:2316 Wus Printed Circuit Co Ltd TPE:2316
62 GF Score
Price NT$153.00
GF Value NT$62.40
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Wus Printed Circuit Co Change In Receivables?

Wus Printed Circuit Co TPE:2316 -5.26% 62 Change In Receivables is NT$-304 Mil as of Jun. 2026. GuruFocus rates TPE:2316 with a GF Score™ of 62/100 and a GF Value™ of NT$62.40 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Wus Printed Circuit Co's change in receivables for the quarter that ended in Jun. 2026 was NT$28 Mil. It means Wus Printed Circuit Co's Accounts Receivable declined by NT$28 Mil from Mar. 2026 to Jun. 2026 .

Wus Printed Circuit Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-103 Mil. It means Wus Printed Circuit Co's Accounts Receivable increased by NT$103 Mil from Dec. 2024 to Dec. 2025 .

Wus Printed Circuit Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$1,153 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. Wus Printed Circuit Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 92.94.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Wus Printed Circuit Co's liquidation value for the three months ended in Jun. 2026 was NT$-267 Mil.

Wus Printed Circuit Co  (TPE:2316) 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.

Wus Printed Circuit Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1152.889/1131.936*91
=92.94

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

Wus Printed Circuit Co'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)
=4974.626-6764.283+0.75 * 1152.889+0.5 * 1315.826
=-267

* 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.

Wus Printed Circuit Co Change In Receivables Related Terms

Wus Printed Circuit Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Wus Printed Circuit 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.

Wus Printed Circuit Co Change In Receivables Chart

Wus Printed Circuit Co 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 -380.00 566.55 159.66 -146.88 -103.05

Wus Printed Circuit Co 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 38.93 -158.22 -69.07 -104.79 28.39
TPE:2316
62GF Score
Wus Printed Circuit Co Ltd TPE:2316
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Wus Printed Circuit 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$-304 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$-304 Mil mean?
Wus Printed Circuit Co (TPE:2316) has a Change In Receivables of NT$-304 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Wus Printed Circuit Co and its competitors.
Is Wus Printed Circuit Co's Change In Receivables too high?
Wus Printed Circuit Co's current Change In Receivables is NT$-304 Mil. Overall, Wus Printed Circuit Co has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wus Printed Circuit Co's Change In Receivables compare to APH and GLW?
Wus Printed Circuit Co's Change In Receivables of NT$-304 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 Wus Printed Circuit Co and its competitors. Wus Printed Circuit Co's current Change In Receivables is NT$-304 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wus Printed Circuit Co stock overvalued right now?
Based on GuruFocus' analysis, Wus Printed Circuit Co (TPE:2316) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$62.40, compared to a current price of NT$153.00 — trading 145.2% above its estimated fair value. The current Change In Receivables is NT$-304 Mil. Wus Printed Circuit Co's overall GF Score™ is 62/100 with 1 warning sign 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 Wus Printed Circuit Co (TPE:2316), the current Change In Receivables is NT$-304 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 Wus Printed Circuit Co (TPE:2316) Overvalued in 2026?

Based on GuruFocus' analysis, Wus Printed Circuit Co stock appears to be overvalued. The current stock price of NT$153.00 is trading 145.2% above its estimated GF Value™ of NT$62.40. GuruFocus considers Wus Printed Circuit Co to be Significantly Overvalued.

Key valuation signals for TPE:2316:

  • Change In Receivables: NT$-304 Mil
  • GF Value™: NT$62.40 vs. price of NT$153.00 (145.2% above fair value)
  • GF Score™: 62/100 with 1 warning sign

No single metric tells the full story. See the TPE:2316 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Wus Printed Circuit Co Business Description

Address No. 37, Kaifa Road, Nanzih District, Kaohsiung, TWN
Wus Printed Circuit Co Ltd manufactures and sells printed circuit boards in Taiwan. It engaged in the manufacture, processing, assembly, and sales of double-sided and multi-layer printed circuit boards and imported commodity trading business. The company's reportable segments are Manufacturing and trading of printed circuit boards, which derive key revenue, Assembly and trading of PCB/ light products, Investment, and Others. Geographically, the company derives maximum revenue from Asia (excluding Taiwan), and the rest from North America, Taiwan, Europe, and other regions.
62GF Score

Get the complete analysis for TPE:2316

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

NT$153.00
Price
NT$62.40
GF Value