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.
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.
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.
Far Eastern Department Stores's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 8.43.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Far Eastern Department Stores's liquidation value for the
three
months ended in Jun. 2026 was NT$-75,219 Mil.
Far Eastern Department Stores (TPE:2903) 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.
Far Eastern Department Stores's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Far Eastern Department Stores's accounts receivable are only considered to be worth 75% of book value:
Far Eastern Department Stores's liquidation value for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Far Eastern Department Stores Change In Receivables Related Terms
Far Eastern Department Stores Change In Receivables Historical Data
* 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.
Far Eastern Department Stores Change In Receivables Chart
Far Eastern Department Stores 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$136 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.
What does a Change In Receivables of NT$136 Mil mean?
Far Eastern Department Stores (TPE:2903) has a Change In Receivables of NT$136 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Far Eastern Department Stores and its competitors.
Is Far Eastern Department Stores' Change In Receivables too high?
Far Eastern Department Stores' current Change In Receivables is NT$136 Mil. Overall, Far Eastern Department Stores has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Far Eastern Department Stores' Change In Receivables compare to DDS and M?
Far Eastern Department Stores' Change In Receivables of NT$136 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 Far Eastern Department Stores and its competitors. Far Eastern Department Stores's current Change In Receivables is NT$136 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Far Eastern Department Stores stock overvalued right now?
Based on GuruFocus' analysis, Far Eastern Department Stores (TPE:2903) is currently considered Fairly Valued. The stock's GF Value™ is NT$22.58, compared to a current price of NT$22.10 — trading 2.1% below its estimated fair value. The current Change In Receivables is NT$136 Mil. Far Eastern Department Stores' overall GF Score™ is 77/100 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 Far Eastern Department Stores (TPE:2903), the current Change In Receivables is NT$136 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 Far Eastern Department Stores (TPE:2903) Overvalued in 2026?
Based on GuruFocus' analysis, Far Eastern Department Stores stock appears to be undervalued.
The current stock price of NT$22.10 is trading 2.1% below its estimated GF Value™ of NT$22.58.
GuruFocus considers Far Eastern Department Stores to be Fairly Valued.
Key valuation signals for TPE:2903:
Change In Receivables: NT$136 Mil
GF Value™: NT$22.58 vs. price of NT$22.10 (2.1% below fair value)
No single metric tells the full story. See the TPE:2903 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Far Eastern Department Stores Ltd is a Taiwan-based company principally engaged in the operation of department stores and supermarkets. It provides a broad range of merchandise, including foods, apparel, gold and jewelry, household appliances, groceries, home furnishing products, consumer electronics, stationery goods, artworks, entertainment appliances, and sports and leisure goods. Geographically, the Group generates maximum revenue from ROC, and the rest from China.
77GF Score
Get the complete analysis for TPE:2903
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:2903 has been successfully added to your 
