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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.
TOPBI International Holdings's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 151.44.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. TOPBI International Holdings's liquidation value for the
three
months ended in Mar. 2026 was NT$2,157 Mil.
TOPBI International Holdings (TPE:2929) 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.
TOPBI International Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, TOPBI International Holdings's accounts receivable are only considered to be worth 75% of book value:
TOPBI International Holdings's liquidation value for the quarter that ended in Mar. 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.
TOPBI International Holdings Change In Receivables Related Terms
TOPBI International Holdings 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.
TOPBI International Holdings Change In Receivables Chart
TOPBI International Holdings 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-245 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$-245 Mil mean?
TOPBI International Holdings (TPE:2929) has a Change In Receivables of NT$-245 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for TOPBI International Holdings and its competitors.
Is TOPBI International Holdings' Change In Receivables too high?
TOPBI International Holdings' current Change In Receivables is NT$-245 Mil. Overall, TOPBI International Holdings has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does TOPBI International Holdings' Change In Receivables compare to RL and LEVI?
TOPBI International Holdings' Change In Receivables of NT$-245 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Change In Receivables depends on the Manufacturing - Apparel & Accessories 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 TOPBI International Holdings and its competitors. TOPBI International Holdings's current Change In Receivables is NT$-245 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOPBI International Holdings stock overvalued right now?
Based on GuruFocus' analysis, TOPBI International Holdings (TPE:2929) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$7.43, compared to a current price of NT$5.61 — trading 24.5% below its estimated fair value. The current Change In Receivables is NT$-245 Mil. TOPBI International Holdings' overall GF Score™ is 72/100 with 4 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 TOPBI International Holdings (TPE:2929), the current Change In Receivables is NT$-245 Mil as of Mar. 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 TOPBI International Holdings (TPE:2929) Overvalued in 2026?
Based on GuruFocus' analysis, TOPBI International Holdings stock appears to be undervalued.
The current stock price of NT$5.61 is trading 24.5% below its estimated GF Value™ of NT$7.43.
GuruFocus considers TOPBI International Holdings to be Modestly Undervalued.
Key valuation signals for TPE:2929:
Change In Receivables: NT$-245 Mil
GF Value™: NT$7.43 vs. price of NT$5.61 (24.5% below fair value)
No single metric tells the full story. See the TPE:2929 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
TOPBI International Holdings Ltd is a children's clothing manufacturer. Its products, which it sells under the TOPBI (Amoy) brand, are designed for middle-class families with children under 16 years old. Nearly half of the company's sales are from items designed for the 1- to 3-year-old age group. TOPBI sells its products through both company-owned stores and third-party distributors. The company focuses on reaching customers in the developing market in China, and its roughly 1,500 stores are in more than a dozen Chinese provinces.
72GF Score
Get the complete analysis for TPE:2929
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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