New Asia Construction & Development (TPE:2516) Change In Receivables: NT$112 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:2516 New Asia Construction & Development Corp TPE:2516
80 GF Score
Price NT$14.20
GF Value NT$13.62
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is New Asia Construction & Development Change In Receivables?

New Asia Construction & Development TPE:2516 +1.79% 80 Change In Receivables is NT$112 Mil as of Jun. 2026. GuruFocus rates TPE:2516 with a GF Score™ of 80/100 and a GF Value™ of NT$13.62 (Fairly Valued). The stock has 3 warning signs investors should review.

New Asia Construction & Development's change in receivables for the quarter that ended in Jun. 2026 was NT$-382 Mil. It means New Asia Construction & Development's Accounts Receivable increased by NT$382 Mil from Mar. 2026 to Jun. 2026 .

New Asia Construction & Development's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-26 Mil. It means New Asia Construction & Development's Accounts Receivable increased by NT$26 Mil from Dec. 2024 to Dec. 2025 .

New Asia Construction & Development's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$906 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. New Asia Construction & Development's Days Sales Outstanding for the three months ended in Jun. 2026 was 40.24.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. New Asia Construction & Development's liquidation value for the three months ended in Jun. 2026 was NT$-1,737 Mil.


New Asia Construction & Development  (TPE:2516) 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.

New Asia Construction & Development's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=906.146/2054.907*91
=40.24

2. In Ben Graham's calculation of liquidation value, New Asia Construction & Development's accounts receivable are only considered to be worth 75% of book value:

New Asia Construction & Development'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)
=2599.931-5235.515+0.75 * 906.146+0.5 * 437.903
=-1,737

* 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.


New Asia Construction & Development Change In Receivables Related Terms


New Asia Construction & Development Change In Receivables Historical Data

* Premium members only.

The historical data trend for New Asia Construction & Development'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.

New Asia Construction & Development Change In Receivables Chart

New Asia Construction & Development 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 213.01 -108.19 -186.35 -436.62 -26.33

New Asia Construction & Development 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 -26.94 -275.36 368.18 401.13 -382.18
TPE:2516
80GF Score
New Asia Construction & Development Corp TPE:2516
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

New Asia Construction & Development 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$112 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$112 Mil mean?
New Asia Construction & Development (TPE:2516) has a Change In Receivables of NT$112 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for New Asia Construction & Development and its competitors.
Is New Asia Construction & Development's Change In Receivables too high?
New Asia Construction & Development's current Change In Receivables is NT$112 Mil. Overall, New Asia Construction & Development has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does New Asia Construction & Development's Change In Receivables compare to PWR and FIX?
New Asia Construction & Development's Change In Receivables of NT$112 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 New Asia Construction & Development and its competitors. New Asia Construction & Development's current Change In Receivables is NT$112 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Asia Construction & Development stock overvalued right now?
Based on GuruFocus' analysis, New Asia Construction & Development (TPE:2516) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.62, compared to a current price of NT$14.20 — trading 4.3% above its estimated fair value. The current Change In Receivables is NT$112 Mil. New Asia Construction & Development's overall GF Score™ is 80/100 with 3 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 New Asia Construction & Development (TPE:2516), the current Change In Receivables is NT$112 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 New Asia Construction & Development (TPE:2516) Overvalued in 2026?

Based on GuruFocus' analysis, New Asia Construction & Development stock appears to be overvalued. The current stock price of NT$14.20 is trading 4.3% above its estimated GF Value™ of NT$13.62. GuruFocus considers New Asia Construction & Development to be Fairly Valued.

Key valuation signals for TPE:2516:

  • Change In Receivables: NT$112 Mil
  • GF Value™: NT$13.62 vs. price of NT$14.20 (4.3% above fair value)
  • GF Score™: 80/100 with 3 warning signs

No single metric tells the full story. See the TPE:2516 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


New Asia Construction & Development Business Description

Address No. 760, Section 4, Bade Road, 15th & 16th Floor, Songshan District, Taipei, TWN
New Asia Construction & Development Corp and its subsidiaries are engaged in the construction of heavy equipment needed for civil engineering, development business related to land and community, construction, leasing or selling of public housing and office building, repairment, leasing and selling of heavy equipment, manufacturing and selling of ready mixed concrete and asphalt concrete, and investment. The Group operates in the construction segment, which is engaged in the construction of residential and commercial buildings and civil engineering contracts. The company operates in Taiwan and Asia, and the maximum revenue is generated from Taiwan.
80GF Score

Get the complete analysis for TPE:2516

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

NT$14.20
Price
NT$13.62
GF Value