Mercuries Life Insurance Co (TPE:2867) Change In Receivables: NT$-3,453 Mil (TTM As of Dec. 2025)

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Mercuries Life Insurance Co Ltd TPE:2867

55 GF Score

Price NT$9.70

GF Value NT$5.32

Valuation Significantly Overvalued

7 Warning Signs

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What is Mercuries Life Insurance Co Change In Receivables?

Mercuries Life Insurance Co TPE:2867 55 Change In Receivables is NT$-3,453 Mil as of Dec. 2025. GuruFocus rates TPE:2867 with a GF Score™ of 55/100 and a GF Value™ of NT$5.32 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Mercuries Life Insurance Co's change in receivables for the quarter that ended in Dec. 2025 was NT$-1,087 Mil. It means Mercuries Life Insurance Co's Accounts Receivable increased by NT$1,087 Mil from Sep. 2025 to Dec. 2025 .

Mercuries Life Insurance Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-3,453 Mil. It means Mercuries Life Insurance Co's Accounts Receivable increased by NT$3,453 Mil from Dec. 2024 to Dec. 2025 .

Mercuries Life Insurance Co's Accounts Receivable for the quarter that ended in Dec. 2025 was NT$2,170 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. Mercuries Life Insurance Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 5.06.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Mercuries Life Insurance Co's liquidation value for the three months ended in Dec. 2025 was NT$-1,525,303 Mil.

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Mercuries Life Insurance Co (TPE:2867) 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.

Mercuries Life 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
=	2170.45	/	39126.424	*	91
=	5.06

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

Mercuries Life 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)
=	91987.183	-	1618918.264	+	0.75 * 2170.45	+	0.5 * 0
=	-1,525,303

* 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.

Mercuries Life Insurance Co Change In Receivables Related Terms

Mercuries Life Insurance Co Change In Receivables Historical Data

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The historical data trend for Mercuries Life Insurance Co's Change In Receivables can be seen below:

Mercuries Life Insurance Co Change In Receivables Chart

Mercuries Life Insurance Co Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Change In Receivables

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-3,877.28

3,011.87

-1,255.25

-114.86

-3,453.46

Mercuries Life 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															506.71	-126.20	132.66	-2,373.04	-1,086.88

55GF Score

Mercuries Life Insurance Co Ltd TPE:2867

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

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Mercuries Life 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$-3,453 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of NT$-3,453 Mil mean?

Mercuries Life Insurance Co (TPE:2867) has a Change In Receivables of NT$-3,453 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Mercuries Life Insurance Co and its competitors.

Is Mercuries Life Insurance Co's Change In Receivables too high?

Mercuries Life Insurance Co's current Change In Receivables is NT$-3,453 Mil. Overall, Mercuries Life Insurance Co has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Mercuries Life Insurance Co's Change In Receivables compare to AFL and MET?

Mercuries Life Insurance Co's Change In Receivables of NT$-3,453 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 Mercuries Life Insurance Co and its competitors. Mercuries Life Insurance Co's current Change In Receivables is NT$-3,453 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Mercuries Life Insurance Co stock overvalued right now?

Based on GuruFocus' analysis, Mercuries Life Insurance Co (TPE:2867) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$5.32, compared to a current price of NT$9.70 — trading 82.3% above its estimated fair value. The current Change In Receivables is NT$-3,453 Mil. Mercuries Life Insurance Co's overall GF Score™ is 55/100 with 7 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 Mercuries Life Insurance Co (TPE:2867), the current Change In Receivables is NT$-3,453 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 Mercuries Life Insurance Co (TPE:2867) Overvalued in 2026?

Based on GuruFocus' analysis, Mercuries Life Insurance Co stock appears to be overvalued. The current stock price of NT$9.70 is trading 82.3% above its estimated GF Value™ of NT$5.32. GuruFocus considers Mercuries Life Insurance Co to be Significantly Overvalued.

Key valuation signals for TPE:2867:

Change In Receivables: NT$-3,453 Mil
GF Value™: NT$5.32 vs. price of NT$9.70 (82.3% above fair value)
GF Score™: 55/100 with 7 warning signs

No single metric tells the full story. See the TPE:2867 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

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