Mosa Industrial (TPE:4564) Change In Receivables: NT$250.6 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:4564 Mosa Industrial Corp TPE:4564
67 GF Score
Price NT$16.85
GF Value NT$12.82
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Mosa Industrial Change In Receivables?

Mosa Industrial TPE:4564 67 Change In Receivables is NT$250.6 Mil as of Jun. 2026. GuruFocus rates TPE:4564 with a GF Score™ of 67/100 and a GF Value™ of NT$12.82 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Mosa Industrial's change in receivables for the quarter that ended in Jun. 2026 was NT$141.3 Mil. It means Mosa Industrial's Accounts Receivable declined by NT$141.3 Mil from Mar. 2026 to Jun. 2026 .

Mosa Industrial's change in receivables for the fiscal year that ended in Dec. 2025 was NT$175.5 Mil. It means Mosa Industrial's Accounts Receivable declined by NT$175.5 Mil from Dec. 2024 to Dec. 2025 .

Mosa Industrial's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$91.3 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. Mosa Industrial's Days Sales Outstanding for the three months ended in Jun. 2026 was 43.10.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Mosa Industrial's liquidation value for the three months ended in Jun. 2026 was NT$-1,375.1 Mil.


Mosa Industrial  (TPE:4564) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=91.28/193.236*91
=43.10

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

Mosa Industrial'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)
=832.084-2473.149+0.75 * 91.28+0.5 * 395.068
=-1,375.1

* 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.


Mosa Industrial Change In Receivables Related Terms


Mosa Industrial Change In Receivables Historical Data

* Premium members only.

The historical data trend for Mosa Industrial'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.

Mosa Industrial Change In Receivables Chart

Mosa Industrial 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 -218.26 -93.97 261.81 -197.98 175.49

Mosa Industrial 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 120.67 132.42 -74.60 51.45 141.29
TPE:4564
67GF Score
Mosa Industrial Corp TPE:4564
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Mosa Industrial 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$250.6 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$250.6 Mil mean?
Mosa Industrial (TPE:4564) has a Change In Receivables of NT$250.6 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Mosa Industrial and its competitors.
Is Mosa Industrial's Change In Receivables too high?
Mosa Industrial's current Change In Receivables is NT$250.6 Mil. Overall, Mosa Industrial has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mosa Industrial's Change In Receivables compare to SN and SGI?
Mosa Industrial's Change In Receivables of NT$250.6 Mil can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Change In Receivables depends on the Furnishings, Fixtures & Appliances 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 Mosa Industrial and its competitors. Mosa Industrial's current Change In Receivables is NT$250.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mosa Industrial stock overvalued right now?
Based on GuruFocus' analysis, Mosa Industrial (TPE:4564) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$12.82, compared to a current price of NT$16.85 — trading 31.4% above its estimated fair value. The current Change In Receivables is NT$250.6 Mil. Mosa Industrial's overall GF Score™ is 67/100 with 3 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 Mosa Industrial (TPE:4564), the current Change In Receivables is NT$250.6 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 Mosa Industrial (TPE:4564) Overvalued in 2026?

Based on GuruFocus' analysis, Mosa Industrial stock appears to be overvalued. The current stock price of NT$16.85 is trading 31.4% above its estimated GF Value™ of NT$12.82. GuruFocus considers Mosa Industrial to be Significantly Overvalued.

Key valuation signals for TPE:4564:

  • Change In Receivables: NT$250.6 Mil
  • GF Value™: NT$12.82 vs. price of NT$16.85 (31.4% above fair value)
  • GF Score™: 67/100 with 3 warning signs

No single metric tells the full story. See the TPE:4564 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mosa Industrial Business Description

Address No. 18, Kehu 3rd Road, Huwei Township, Yunlin, TWN, 63247
Mosa Industrial Corp is engaged in the research and development, design, manufacture, and sales of various mini high-pressure chargers and various high-pressure containers. The Company's segments are the Consumer and Industrial segments, with the Consumer segment generating the maximum revenue.
67GF Score

Get the complete analysis for TPE:4564

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

NT$16.85
Price
NT$12.82
GF Value