Elan Microelectronics (TPE:2458) Change In Receivables: NT$-239 Mil (TTM As of Jun. 2026)

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TPE:2458 Elan Microelectronics Corp TPE:2458
90 GF Score
Price NT$133.00
GF Value NT$146.20
Valuation Fairly Valued
! 4 Warning Signs
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What is Elan Microelectronics Change In Receivables?

Elan Microelectronics TPE:2458 90 Change In Receivables is NT$-239 Mil as of Jun. 2026. GuruFocus rates TPE:2458 with a GF Score™ of 90/100 and a GF Value™ of NT$146.20 (Fairly Valued). The stock has 4 warning signs investors should review.

Elan Microelectronics's change in receivables for the quarter that ended in Jun. 2026 was NT$17 Mil. It means Elan Microelectronics's Accounts Receivable declined by NT$17 Mil from Mar. 2026 to Jun. 2026 .

Elan Microelectronics's change in receivables for the fiscal year that ended in Dec. 2025 was NT$27 Mil. It means Elan Microelectronics's Accounts Receivable declined by NT$27 Mil from Dec. 2024 to Dec. 2025 .

Elan Microelectronics's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$1,368 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. Elan Microelectronics's Days Sales Outstanding for the three months ended in Jun. 2026 was 38.94.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Elan Microelectronics's liquidation value for the three months ended in Jun. 2026 was NT$472 Mil.


Elan Microelectronics  (TPE:2458) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1367.758/3204.859*91
=38.94

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

Elan Microelectronics'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)
=3929.301-5329.832+0.75 * 1367.758+0.5 * 1693.328
=472

* 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.


Elan Microelectronics Change In Receivables Related Terms


Elan Microelectronics Change In Receivables Historical Data

* Premium members only.

The historical data trend for Elan Microelectronics'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.

Elan Microelectronics Change In Receivables Chart

Elan Microelectronics 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 661.20 1,585.69 -615.21 -189.78 26.60

Elan Microelectronics 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 76.80 -448.36 316.34 -123.40 16.69
TPE:2458
90GF Score
Elan Microelectronics Corp TPE:2458
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Elan Microelectronics 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$-239 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$-239 Mil mean?
Elan Microelectronics (TPE:2458) has a Change In Receivables of NT$-239 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Elan Microelectronics and its competitors.
Is Elan Microelectronics' Change In Receivables too high?
Elan Microelectronics' current Change In Receivables is NT$-239 Mil. Overall, Elan Microelectronics has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Elan Microelectronics' Change In Receivables compare to NVDA and AVGO?
Elan Microelectronics' Change In Receivables of NT$-239 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 Elan Microelectronics and its competitors. Elan Microelectronics's current Change In Receivables is NT$-239 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elan Microelectronics stock overvalued right now?
Based on GuruFocus' analysis, Elan Microelectronics (TPE:2458) is currently considered Fairly Valued. The stock's GF Value™ is NT$146.20, compared to a current price of NT$133.00 — trading 9% below its estimated fair value. The current Change In Receivables is NT$-239 Mil. Elan Microelectronics' overall GF Score™ is 90/100 with 4 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 Elan Microelectronics (TPE:2458), the current Change In Receivables is NT$-239 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 Elan Microelectronics (TPE:2458) Overvalued in 2026?

Based on GuruFocus' analysis, Elan Microelectronics stock appears to be undervalued. The current stock price of NT$133.00 is trading 9% below its estimated GF Value™ of NT$146.20. GuruFocus considers Elan Microelectronics to be Fairly Valued.

Key valuation signals for TPE:2458:

  • Change In Receivables: NT$-239 Mil
  • GF Value™: NT$146.20 vs. price of NT$133.00 (9% below fair value)
  • GF Score™: 90/100 with 4 warning signs

No single metric tells the full story. See the TPE:2458 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elan Microelectronics Business Description

Address No. 12, Innovation 1st Road, Hsinchu Science Park, Hsinchu, TWN, 300092
Elan Microelectronics Corp is engaged in the manufacture and sale of embedded microcontrollers and systems, digital signal processors, computer peripheral control integrated circuits and systems, fingerprint recognition devices and credit card applications, and also provides research and development services. The Group operates through the Consumer Touch Control, Laptop Input Device, Investment, Sales and Retailing, and Other segments. The Laptop Input Device segment generates maximum revenue and engages in laptop input devices, while the Consumer Touch Control segment engages in microprocessors, digital signal processors, application-specific integrated circuits and modules. The Group generates maximum revenue from Hong Kong.
90GF Score

Get the complete analysis for TPE:2458

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

NT$133.00
Price
NT$146.20
GF Value