Lelon Electronics (TPE:2472) Change In Receivables: NT$-1,169 Mil (TTM As of Jun. 2026)

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TPE:2472 Lelon Electronics Corp TPE:2472
73 GF Score
Price NT$224.00
GF Value NT$103.41
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Lelon Electronics Change In Receivables?

Lelon Electronics TPE:2472 -3.66% 73 Change In Receivables is NT$-1,169 Mil as of Jun. 2026. GuruFocus rates TPE:2472 with a GF Score™ of 73/100 and a GF Value™ of NT$103.41 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Lelon Electronics's change in receivables for the quarter that ended in Jun. 2026 was NT$-597 Mil. It means Lelon Electronics's Accounts Receivable increased by NT$597 Mil from Mar. 2026 to Jun. 2026 .

Lelon Electronics's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-174 Mil. It means Lelon Electronics's Accounts Receivable increased by NT$174 Mil from Dec. 2024 to Dec. 2025 .

Lelon Electronics's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$3,898 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. Lelon Electronics's Days Sales Outstanding for the three months ended in Jun. 2026 was 96.59.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Lelon Electronics's liquidation value for the three months ended in Jun. 2026 was NT$4,535 Mil.


Lelon Electronics  (TPE:2472) 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.

Lelon 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
=3897.522/3682.004*91
=96.59

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

Lelon 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)
=5951.225-5203.312+0.75 * 3897.522+0.5 * 1728.301
=4,535

* 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.


Lelon Electronics Change In Receivables Related Terms


Lelon Electronics Change In Receivables Historical Data

* Premium members only.

The historical data trend for Lelon 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.

Lelon Electronics Change In Receivables Chart

Lelon 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 -527.46 258.87 -106.96 -714.46 -174.24

Lelon 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 40.53 -234.65 -109.30 -228.13 -596.80
TPE:2472
73GF Score
Lelon Electronics Corp TPE:2472
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Lelon 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$-1,169 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$-1,169 Mil mean?
Lelon Electronics (TPE:2472) has a Change In Receivables of NT$-1,169 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Lelon Electronics and its competitors.
Is Lelon Electronics' Change In Receivables too high?
Lelon Electronics' current Change In Receivables is NT$-1,169 Mil. Overall, Lelon Electronics has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lelon Electronics' Change In Receivables compare to APH and GLW?
Lelon Electronics' Change In Receivables of NT$-1,169 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 Lelon Electronics and its competitors. Lelon Electronics's current Change In Receivables is NT$-1,169 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lelon Electronics stock overvalued right now?
Based on GuruFocus' analysis, Lelon Electronics (TPE:2472) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$103.41, compared to a current price of NT$224.00 — trading 116.6% above its estimated fair value. The current Change In Receivables is NT$-1,169 Mil. Lelon Electronics' overall GF Score™ is 73/100 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 Lelon Electronics (TPE:2472), the current Change In Receivables is NT$-1,169 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 Lelon Electronics (TPE:2472) Overvalued in 2026?

Based on GuruFocus' analysis, Lelon Electronics stock appears to be overvalued. The current stock price of NT$224.00 is trading 116.6% above its estimated GF Value™ of NT$103.41. GuruFocus considers Lelon Electronics to be Significantly Overvalued.

Key valuation signals for TPE:2472:

  • Change In Receivables: NT$-1,169 Mil
  • GF Value™: NT$103.41 vs. price of NT$224.00 (116.6% above fair value)
  • GF Score™: 73/100 with 1 warning sign

No single metric tells the full story. See the TPE:2472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lelon Electronics Business Description

Address No. 147, Guoguang Road, Section 1, Dali District, Taichung City, TWN, 412024
Lelon Electronics Corp main activities are the manufacturing, assembling, and sale of electronic components and parts; the sale of production machinery; and acting as an agent for business operation, investment, and import and export trade. Its products include Organic Conductive Polymer Capacitors (OP-CAP), Conductive Polymer Hybrid Capacitors, SMD Aluminum Electrolytic Capacitors, Leaded Aluminum Electrolytic Capacitors, Screw Terminal Aluminum Electrolytic Capacitors, EDLC, and others. The Company operates through two reportable segments: the Lelon segment, which generates the maximum revenue and manufactures and sells aluminum electrolytic capacitors, and the Liton segment, which manufactures and sells aluminum formed foils. China generates the maximum revenue for the Company.
73GF Score

Get the complete analysis for TPE:2472

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

NT$224.00
Price
NT$103.41
GF Value