Cosmo Electronics (TPE:2466) Change In Receivables: NT$-326.7 Mil (TTM As of Jun. 2026)

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TPE:2466 Cosmo Electronics Corp TPE:2466
53 GF Score
Price NT$103.00
GF Value NT$44.10
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Cosmo Electronics Change In Receivables?

Cosmo Electronics TPE:2466 -2.83% 53 Change In Receivables is NT$-326.7 Mil as of Jun. 2026. GuruFocus rates TPE:2466 with a GF Score™ of 53/100 and a GF Value™ of NT$44.10 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Cosmo Electronics's change in receivables for the quarter that ended in Jun. 2026 was NT$-159.3 Mil. It means Cosmo Electronics's Accounts Receivable increased by NT$159.3 Mil from Mar. 2026 to Jun. 2026 .

Cosmo Electronics's change in receivables for the fiscal year that ended in Dec. 2025 was NT$75.5 Mil. It means Cosmo Electronics's Accounts Receivable declined by NT$75.5 Mil from Dec. 2024 to Dec. 2025 .

Cosmo Electronics's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$295.1 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. Cosmo Electronics's Days Sales Outstanding for the three months ended in Jun. 2026 was 112.49.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Cosmo Electronics's liquidation value for the three months ended in Jun. 2026 was NT$-2,122.2 Mil.

Cosmo Electronics  (TPE:2466) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=295.061/239.348*91
=112.49

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

Cosmo Electronics'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)
=99.877-2709.563+0.75 * 295.061+0.5 * 532.444
=-2,122.2

* 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.

Cosmo Electronics Change In Receivables Related Terms

Cosmo Electronics Change In Receivables Historical Data

* Premium members only.

The historical data trend for Cosmo Electronics'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.

Cosmo Electronics Change In Receivables Chart

Cosmo Electronics 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 -0.29 31.51 161.78 -109.68 75.52

Cosmo Electronics 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 -10.42 -77.69 122.73 -212.44 -159.32
TPE:2466
53GF Score
Cosmo Electronics Corp TPE:2466
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Cosmo Electronics 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$-326.7 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$-326.7 Mil mean?
Cosmo Electronics (TPE:2466) has a Change In Receivables of NT$-326.7 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Cosmo Electronics and its competitors.
Is Cosmo Electronics' Change In Receivables too high?
Cosmo Electronics' current Change In Receivables is NT$-326.7 Mil. Overall, Cosmo Electronics has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Electronics' Change In Receivables compare to APH and GLW?
Cosmo Electronics' Change In Receivables of NT$-326.7 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 Cosmo Electronics and its competitors. Cosmo Electronics's current Change In Receivables is NT$-326.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Electronics stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Electronics (TPE:2466) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$44.10, compared to a current price of NT$103.00 — trading 133.6% above its estimated fair value. The current Change In Receivables is NT$-326.7 Mil. Cosmo Electronics' overall GF Score™ is 53/100 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 Cosmo Electronics (TPE:2466), the current Change In Receivables is NT$-326.7 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 Cosmo Electronics (TPE:2466) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Electronics stock appears to be overvalued. The current stock price of NT$103.00 is trading 133.6% above its estimated GF Value™ of NT$44.10. GuruFocus considers Cosmo Electronics to be Significantly Overvalued.

Key valuation signals for TPE:2466:

  • Change In Receivables: NT$-326.7 Mil
  • GF Value™: NT$44.10 vs. price of NT$103.00 (133.6% above fair value)
  • GF Score™: 53/100 with 4 warning signs

No single metric tells the full story. See the TPE:2466 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Cosmo Electronics Business Description

Address Liancheng Road, No. 258, 11th Floor, Zhonghe District, New Taipei City, TWN, 235
Cosmo Electronics Corp is mainly engaged in the manufacture and sales of relays, photocouplers and LEDs, biomass energy and land development business. Its products are divided into four categories: Photo Coupler, Solid State Relay-MOSFET output, Reed Relay, and Solid State Relay. The reportable operating segments are Optoelectronic parts, which generates maximum revenue, LED lighting, Energy & Materials, and Others. The company operates in Taiwan, America, Asia and others, with maximum revenue from America.
53GF Score

Get the complete analysis for TPE:2466

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

NT$103.00
Price
NT$44.10
GF Value