Copartner Technology (TPE:3550) Change In Receivables: NT$-354 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TPE:3550 Copartner Technology Corp TPE:3550
63 GF Score
Price NT$23.00
GF Value NT$14.77
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Copartner Technology Change In Receivables?

Copartner Technology TPE:3550 -0.22% 63 Change In Receivables is NT$-354 Mil as of Jun. 2026. GuruFocus rates TPE:3550 with a GF Score™ of 63/100 and a GF Value™ of NT$14.77 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Copartner Technology's change in receivables for the quarter that ended in Jun. 2026 was NT$-106 Mil. It means Copartner Technology's Accounts Receivable increased by NT$106 Mil from Mar. 2026 to Jun. 2026 .

Copartner Technology's change in receivables for the fiscal year that ended in Dec. 2025 was NT$23 Mil. It means Copartner Technology's Accounts Receivable declined by NT$23 Mil from Dec. 2024 to Dec. 2025 .

Copartner Technology's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$1,482 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. Copartner Technology's Days Sales Outstanding for the three months ended in Jun. 2026 was 111.77.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Copartner Technology's liquidation value for the three months ended in Jun. 2026 was NT$-437 Mil.


Copartner Technology  (TPE:3550) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1482.327/1210.143*91
=111.77

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

Copartner Technology'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)
=863.346-2637.223+0.75 * 1482.327+0.5 * 451.203
=-437

* 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.


Copartner Technology Change In Receivables Related Terms


Copartner Technology Change In Receivables Historical Data

* Premium members only.

The historical data trend for Copartner Technology'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.

Copartner Technology Change In Receivables Chart

Copartner Technology 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 -213.73 -434.02 252.67 -151.00 22.72

Copartner Technology 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 112.97 -89.03 -42.11 -116.81 -105.84
TPE:3550
63GF Score
Copartner Technology Corp TPE:3550
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Copartner Technology 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$-354 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$-354 Mil mean?
Copartner Technology (TPE:3550) has a Change In Receivables of NT$-354 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Copartner Technology and its competitors.
Is Copartner Technology's Change In Receivables too high?
Copartner Technology's current Change In Receivables is NT$-354 Mil. Overall, Copartner Technology has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Copartner Technology's Change In Receivables compare to VRT and BE?
Copartner Technology's Change In Receivables of NT$-354 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 Copartner Technology and its competitors. Copartner Technology's current Change In Receivables is NT$-354 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Copartner Technology stock overvalued right now?
Based on GuruFocus' analysis, Copartner Technology (TPE:3550) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$14.77, compared to a current price of NT$23.00 — trading 55.7% above its estimated fair value. The current Change In Receivables is NT$-354 Mil. Copartner Technology's overall GF Score™ is 63/100 with 8 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 Copartner Technology (TPE:3550), the current Change In Receivables is NT$-354 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 Copartner Technology (TPE:3550) Overvalued in 2026?

Based on GuruFocus' analysis, Copartner Technology stock appears to be overvalued. The current stock price of NT$23.00 is trading 55.7% above its estimated GF Value™ of NT$14.77. GuruFocus considers Copartner Technology to be Significantly Overvalued.

Key valuation signals for TPE:3550:

  • Change In Receivables: NT$-354 Mil
  • GF Value™: NT$14.77 vs. price of NT$23.00 (55.7% above fair value)
  • GF Score™: 63/100 with 8 warning signs

No single metric tells the full story. See the TPE:3550 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Copartner Technology Business Description

Address 4th Floor, No. 16, Jianba Road, Zhonghe District, New Taipei City, Taipei, TWN, 235
Copartner Technology Corp is engaged in R&D, manufacturing and sales of signal transmission wires and wire sets for information, communication and consumer electronics products, automobiles, medical equipment, industrial equipment, automation equipment and servers; manufacturing and sales of plastic products. The company's reportable segments are the production and sales of signal transmission wires and wire sets, the production and sales of plastic pellets, and others. Geographically, the company operates in Taiwan, China, Europe and America.
63GF Score

Get the complete analysis for TPE:3550

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

NT$23.00
Price
NT$14.77
GF Value