Central Reinsurance (TPE:2851) Change In Receivables: NT$-974 Mil (TTM As of Dec. 2025)

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TPE:2851 Central Reinsurance Corp TPE:2851
76 GF Score
Price NT$47.15
GF Value NT$29.09
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Central Reinsurance Change In Receivables?

Central Reinsurance TPE:2851 +3.29% 76 Change In Receivables is NT$-974 Mil as of Dec. 2025. GuruFocus rates TPE:2851 with a GF Score™ of 76/100 and a GF Value™ of NT$29.09 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Central Reinsurance's change in receivables for the quarter that ended in Dec. 2025 was NT$-1,301 Mil. It means Central Reinsurance's Accounts Receivable increased by NT$1,301 Mil from Sep. 2025 to Dec. 2025 .

Central Reinsurance's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-974 Mil. It means Central Reinsurance's Accounts Receivable increased by NT$974 Mil from Dec. 2024 to Dec. 2025 .

Central Reinsurance's Accounts Receivable for the quarter that ended in Dec. 2025 was NT$1,725 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. Central Reinsurance's Days Sales Outstanding for the three months ended in Dec. 2025 was 22.70.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Central Reinsurance's liquidation value for the three months ended in Dec. 2025 was NT$-24,348 Mil.

Central Reinsurance  (TPE:2851) 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.

Central Reinsurance's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1724.954/6934.099*91
=22.70

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

Central Reinsurance'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)
=12487.427-38129.142+0.75 * 1724.954+0.5 * 0
=-24,348

* 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.

Central Reinsurance Change In Receivables Related Terms

Central Reinsurance Change In Receivables Historical Data

* Premium members only.

The historical data trend for Central Reinsurance'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.

Central Reinsurance Change In Receivables Chart

Central Reinsurance 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 164.61 -99.49 -253.52 34.49 -973.71

Central Reinsurance 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 464.85 -74.41 321.52 80.54 -1,301.36
TPE:2851
76GF Score
Central Reinsurance Corp TPE:2851
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Central Reinsurance 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$-974 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$-974 Mil mean?
Central Reinsurance (TPE:2851) has a Change In Receivables of NT$-974 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Central Reinsurance and its competitors.
Is Central Reinsurance's Change In Receivables too high?
Central Reinsurance's current Change In Receivables is NT$-974 Mil. Overall, Central Reinsurance has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Central Reinsurance's Change In Receivables compare to RGA and EG?
Central Reinsurance's Change In Receivables of NT$-974 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 Central Reinsurance and its competitors. Central Reinsurance's current Change In Receivables is NT$-974 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Reinsurance stock overvalued right now?
Based on GuruFocus' analysis, Central Reinsurance (TPE:2851) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$29.09, compared to a current price of NT$47.15 — trading 62.1% above its estimated fair value. The current Change In Receivables is NT$-974 Mil. Central Reinsurance's overall GF Score™ is 76/100 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 Central Reinsurance (TPE:2851), the current Change In Receivables is NT$-974 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 Central Reinsurance (TPE:2851) Overvalued in 2026?

Based on GuruFocus' analysis, Central Reinsurance stock appears to be overvalued. The current stock price of NT$47.15 is trading 62.1% above its estimated GF Value™ of NT$29.09. GuruFocus considers Central Reinsurance to be Significantly Overvalued.

Key valuation signals for TPE:2851:

  • Change In Receivables: NT$-974 Mil
  • GF Value™: NT$29.09 vs. price of NT$47.15 (62.1% above fair value)
  • GF Score™: 76/100 with 6 warning signs

No single metric tells the full story. See the TPE:2851 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Central Reinsurance Business Description

Address Section 2, Nanjing East Road, 12th Floor, No. 53, Zhongshan District, Taipei, TWN, 10457
Central Reinsurance Corp is an insurance company providing a range of property and life inward and outward reinsurance services. Central Reinsurance offers reinsurance protection on non-life insurance businesses, including fire, marine and aviation, casualty, motor, engineering, and residential earthquake insurance; and life insurance business including life, personal accident, and health insurance. The main source of revenue for the company is premiums and commission income.
76GF Score

Get the complete analysis for TPE:2851

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

NT$47.15
Price
NT$29.09
GF Value