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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.
C Sun Manufacturing's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 89.49.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. C Sun Manufacturing's liquidation value for the
three
months ended in Mar. 2026 was NT$-6,058 Mil.
C Sun Manufacturing (TPE:2467) Change In Receivables Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
C Sun Manufacturing's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
C Sun Manufacturing Change In Receivables Related Terms
C Sun Manufacturing Change In Receivables Historical Data
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The historical data trend for C Sun Manufacturing's Change In Receivables can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
C Sun Manufacturing Change In Receivables Calculation
Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.
Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-789 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$-789 Mil mean?
C Sun Manufacturing (TPE:2467) has a Change In Receivables of NT$-789 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for C Sun Manufacturing and its competitors.
Is C Sun Manufacturing's Change In Receivables too high?
C Sun Manufacturing's current Change In Receivables is NT$-789 Mil. Overall, C Sun Manufacturing has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Change In Receivables compare to GEV and ETN?
C Sun Manufacturing's Change In Receivables of NT$-789 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Change In Receivables depends on the Industrial Products 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 C Sun Manufacturing and its competitors. C Sun Manufacturing's current Change In Receivables is NT$-789 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$247.63, compared to a current price of NT$508.00 — trading 105.1% above its estimated fair value. The current Change In Receivables is NT$-789 Mil. C Sun Manufacturing's overall GF Score™ is 62/100 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 C Sun Manufacturing (TPE:2467), the current Change In Receivables is NT$-789 Mil as of Mar. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?
Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued.
The current stock price of NT$508.00 is trading 105.1% above its estimated GF Value™ of NT$247.63.
GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.
Key valuation signals for TPE:2467:
Change In Receivables: NT$-789 Mil
GF Value™: NT$247.63 vs. price of NT$508.00 (105.1% above fair value)
No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
62GF Score
Get the complete analysis for TPE:2467
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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