Delpha Construction Co (TPE:2530) Change In Receivables: NT$219 Mil (TTM As of Jun. 2026)

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TPE:2530 Delpha Construction Co Ltd TPE:2530
65 GF Score
Price NT$19.25
GF Value NT$18.01
Valuation Fairly Valued
! 11 Warning Signs
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What is Delpha Construction Co Change In Receivables?

Delpha Construction Co TPE:2530 -2.53% 65 Change In Receivables is NT$219 Mil as of Jun. 2026. GuruFocus rates TPE:2530 with a GF Score™ of 65/100 and a GF Value™ of NT$18.01 (Fairly Valued). The stock has 11 warning signs investors should review.

Delpha Construction Co's change in receivables for the quarter that ended in Jun. 2026 was NT$39 Mil. It means Delpha Construction Co's Accounts Receivable declined by NT$39 Mil from Mar. 2026 to Jun. 2026 .

Delpha Construction Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$374 Mil. It means Delpha Construction Co's Accounts Receivable declined by NT$374 Mil from Dec. 2024 to Dec. 2025 .

Delpha Construction Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$4 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. Delpha Construction Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 14.57.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Delpha Construction Co's liquidation value for the three months ended in Jun. 2026 was NT$-4,319 Mil.


Delpha Construction Co  (TPE:2530) 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.

Delpha Construction Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.533/22.126*91
=14.57

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

Delpha Construction Co'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)
=2919.693-20807.039+0.75 * 3.533+0.5 * 27132.037
=-4,319

* 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.


Delpha Construction Co Change In Receivables Related Terms


Delpha Construction Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Delpha Construction Co'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.

Delpha Construction Co Change In Receivables Chart

Delpha Construction Co 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 36.91 -45.82 -677.48 80.05 373.84

Delpha Construction Co 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 -19.07 193.50 23.50 -36.77 39.14
TPE:2530
65GF Score
Delpha Construction Co Ltd TPE:2530
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Delpha Construction Co 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$219 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$219 Mil mean?
Delpha Construction Co (TPE:2530) has a Change In Receivables of NT$219 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Delpha Construction Co and its competitors.
Is Delpha Construction Co's Change In Receivables too high?
Delpha Construction Co's current Change In Receivables is NT$219 Mil. Overall, Delpha Construction Co has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Delpha Construction Co's Change In Receivables compare to PWR and FIX?
Delpha Construction Co's Change In Receivables of NT$219 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 Delpha Construction Co and its competitors. Delpha Construction Co's current Change In Receivables is NT$219 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Delpha Construction Co stock overvalued right now?
Based on GuruFocus' analysis, Delpha Construction Co (TPE:2530) is currently considered Fairly Valued. The stock's GF Value™ is NT$18.01, compared to a current price of NT$19.25 — trading 6.9% above its estimated fair value. The current Change In Receivables is NT$219 Mil. Delpha Construction Co's overall GF Score™ is 65/100 with 11 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 Delpha Construction Co (TPE:2530), the current Change In Receivables is NT$219 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 Delpha Construction Co (TPE:2530) Overvalued in 2026?

Based on GuruFocus' analysis, Delpha Construction Co stock appears to be overvalued. The current stock price of NT$19.25 is trading 6.9% above its estimated GF Value™ of NT$18.01. GuruFocus considers Delpha Construction Co to be Fairly Valued.

Key valuation signals for TPE:2530:

  • Change In Receivables: NT$219 Mil
  • GF Value™: NT$18.01 vs. price of NT$19.25 (6.9% above fair value)
  • GF Score™: 65/100 with 11 warning signs

No single metric tells the full story. See the TPE:2530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Delpha Construction Co Business Description

Address Chenggong Road, 16th Floor, No. 460, Section 5, Neihu District, Taipei, TWN, 11490
Delpha Construction Co Ltd is engaged in building commercial buildings by commissioning construction building companies, selling and leasing of public housing, development of specific professional areas, interior decoration, property rent/sale real estate agency, and the operation of and investment in related businesses. It has three reportable operating segments as follows: Construction Department, Movable and Immovable Property Investment and Development Department, and Building Department. The majority of revenue is derived from the Construction Department, which is mainly responsible for entrusting construction contractors and developing public residential housing and commercial buildings for lease or sale.
65GF Score

Get the complete analysis for TPE:2530

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

NT$19.25
Price
NT$18.01
GF Value