Young Optics (TPE:3504) Change In Receivables: NT$-81 Mil (TTM As of Jun. 2026)

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TPE:3504 Young Optics Inc TPE:3504
64 GF Score
Price NT$84.50
GF Value NT$57.39
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Young Optics Change In Receivables?

Young Optics TPE:3504 -5.80% 64 Change In Receivables is NT$-81 Mil as of Jun. 2026. GuruFocus rates TPE:3504 with a GF Score™ of 64/100 and a GF Value™ of NT$57.39 (Significantly Overvalued). The stock has 5 warning signs investors should review.

Young Optics's change in receivables for the quarter that ended in Jun. 2026 was NT$-70 Mil. It means Young Optics's Accounts Receivable increased by NT$70 Mil from Mar. 2026 to Jun. 2026 .

Young Optics's change in receivables for the fiscal year that ended in Dec. 2025 was NT$76 Mil. It means Young Optics's Accounts Receivable declined by NT$76 Mil from Dec. 2024 to Dec. 2025 .

Young Optics's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$570 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. Young Optics's Days Sales Outstanding for the three months ended in Jun. 2026 was 70.42.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Young Optics's liquidation value for the three months ended in Jun. 2026 was NT$288 Mil.

Young Optics  (TPE:3504) 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.

Young Optics's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=569.708/738.275*91
=70.42

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

Young Optics's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1256.838-1609.497+0.75 * 569.708+0.5 * 426.981
=288

* 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.

Young Optics Change In Receivables Related Terms

Young Optics Change In Receivables Historical Data

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The historical data trend for Young Optics'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.

Young Optics Change In Receivables Chart

Young Optics 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 -285.75 183.98 99.47 -27.18 75.96

Young Optics Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 41.92 59.92 -54.94 -15.78 -69.78
TPE:3504
64GF Score
Young Optics Inc TPE:3504
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Young Optics 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$-81 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$-81 Mil mean?
Young Optics (TPE:3504) has a Change In Receivables of NT$-81 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Young Optics and its competitors.
Is Young Optics' Change In Receivables too high?
Young Optics' current Change In Receivables is NT$-81 Mil. Overall, Young Optics has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Young Optics' Change In Receivables compare to VRT and BE?
Young Optics' Change In Receivables of NT$-81 Mil can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Change In Receivables depends on the Industrial Products 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 Young Optics and its competitors. Young Optics's current Change In Receivables is NT$-81 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Young Optics stock overvalued right now?
Based on GuruFocus' analysis, Young Optics (TPE:3504) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$57.39, compared to a current price of NT$84.50 — trading 47.2% above its estimated fair value. The current Change In Receivables is NT$-81 Mil. Young Optics' overall GF Score™ is 64/100 with 5 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 Young Optics (TPE:3504), the current Change In Receivables is NT$-81 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 Young Optics (TPE:3504) Overvalued in 2026?

Based on GuruFocus' analysis, Young Optics stock appears to be overvalued. The current stock price of NT$84.50 is trading 47.2% above its estimated GF Value™ of NT$57.39. GuruFocus considers Young Optics to be Significantly Overvalued.

Key valuation signals for TPE:3504:

  • Change In Receivables: NT$-81 Mil
  • GF Value™: NT$57.39 vs. price of NT$84.50 (47.2% above fair value)
  • GF Score™: 64/100 with 5 warning signs

No single metric tells the full story. See the TPE:3504 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Young Optics Business Description

Address No.7, Hsin-Ann Road, Hsinchu Science Park, Hsin-Chu, TWN
Young Optics Inc mainly engages in research, design, manufacturing and sales of optical components, optical engines, and key components. The Group is mainly engaged in the development, market expansion, and manufacture of optical related products. The company has a single operating segment. The product portfolio of the company comprises mold machining, metal machining, optical components, Engine, Module, etc. The company has presence in Mainland China, Southeast Asia, Europe, United States, Taiwan, and Others.
64GF Score

Get the complete analysis for TPE:3504

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

NT$84.50
Price
NT$57.39
GF Value