Taiwan Fire & Marine Insurance Co (TPE:2832) Change In Receivables: NT$48 Mil (TTM As of Dec. 2025)

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TPE:2832 Taiwan Fire & Marine Insurance Co Ltd TPE:2832
64 GF Score
Price NT$60.70
GF Value NT$41.49
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Taiwan Fire & Marine Insurance Co Change In Receivables?

Taiwan Fire & Marine Insurance Co TPE:2832 -1.30% 64 Change In Receivables is NT$48 Mil as of Dec. 2025. GuruFocus rates TPE:2832 with a GF Score™ of 64/100 and a GF Value™ of NT$41.49 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Taiwan Fire & Marine Insurance Co's change in receivables for the quarter that ended in Dec. 2025 was NT$359 Mil. It means Taiwan Fire & Marine Insurance Co's Accounts Receivable declined by NT$359 Mil from Sep. 2025 to Dec. 2025 .

Taiwan Fire & Marine Insurance Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$48 Mil. It means Taiwan Fire & Marine Insurance Co's Accounts Receivable declined by NT$48 Mil from Dec. 2024 to Dec. 2025 .

Taiwan Fire & Marine Insurance Co's Accounts Receivable for the quarter that ended in Dec. 2025 was NT$734 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. Taiwan Fire & Marine Insurance Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 36.88.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Taiwan Fire & Marine Insurance Co's liquidation value for the three months ended in Dec. 2025 was NT$-5,744 Mil.

Taiwan Fire & Marine Insurance Co  (TPE:2832) 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.

Taiwan Fire & Marine Insurance Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=733.652/1815.139*91
=36.88

2. In Ben Graham's calculation of liquidation value, Taiwan Fire & Marine Insurance Co's accounts receivable are only considered to be worth 75% of book value:

Taiwan Fire & Marine Insurance Co's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=7484.506-13778.767+0.75 * 733.652+0.5 * 0
=-5,744

* 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.

Taiwan Fire & Marine Insurance Co Change In Receivables Related Terms

Taiwan Fire & Marine Insurance Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Taiwan Fire & Marine Insurance 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.

Taiwan Fire & Marine Insurance Co Change In Receivables Chart

Taiwan Fire & Marine Insurance 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 -32.44 -49.30 59.05 11.71 48.22

Taiwan Fire & Marine Insurance Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 228.22 -349.98 -137.83 177.01 359.02
TPE:2832
64GF Score
Taiwan Fire & Marine Insurance Co Ltd TPE:2832
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Fire & Marine Insurance 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 Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$48 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$48 Mil mean?
Taiwan Fire & Marine Insurance Co (TPE:2832) has a Change In Receivables of NT$48 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Taiwan Fire & Marine Insurance Co and its competitors.
Is Taiwan Fire & Marine Insurance Co's Change In Receivables too high?
Taiwan Fire & Marine Insurance Co's current Change In Receivables is NT$48 Mil. Overall, Taiwan Fire & Marine Insurance Co has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Fire & Marine Insurance Co's Change In Receivables compare to CB and PGR?
Taiwan Fire & Marine Insurance Co's Change In Receivables of NT$48 Mil can be compared against companies in the Insurance 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 Insurance company?
A good Change In Receivables depends on the Insurance 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 Taiwan Fire & Marine Insurance Co and its competitors. Taiwan Fire & Marine Insurance Co's current Change In Receivables is NT$48 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Fire & Marine Insurance Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Fire & Marine Insurance Co (TPE:2832) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$41.49, compared to a current price of NT$60.70 — trading 46.3% above its estimated fair value. The current Change In Receivables is NT$48 Mil. Taiwan Fire & Marine Insurance Co's overall GF Score™ is 64/100 with 6 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 Taiwan Fire & Marine Insurance Co (TPE:2832), the current Change In Receivables is NT$48 Mil as of Dec. 2025. 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 Taiwan Fire & Marine Insurance Co (TPE:2832) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Fire & Marine Insurance Co stock appears to be overvalued. The current stock price of NT$60.70 is trading 46.3% above its estimated GF Value™ of NT$41.49. GuruFocus considers Taiwan Fire & Marine Insurance Co to be Significantly Overvalued.

Key valuation signals for TPE:2832:

  • Change In Receivables: NT$48 Mil
  • GF Value™: NT$41.49 vs. price of NT$60.70 (46.3% above fair value)
  • GF Score™: 64/100 with 6 warning signs

No single metric tells the full story. See the TPE:2832 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Taiwan Fire & Marine Insurance Co Business Description

Address No. 49, Guanqian Road, 8th Floor, Zhongzheng District, Taipei, TWN, 100
Taiwan Fire & Marine Insurance Co Ltd is a non-life insurer. The products offered by the Company include aviation insurance, fire insurance, marine insurance, casualty insurance, automobile insurance, as well as the reinsurances for the abovementioned insurances.
64GF Score

Get the complete analysis for TPE:2832

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

NT$60.70
Price
NT$41.49
GF Value