Nan Pao Resins Chemical Co (TPE:4766) Change In Receivables: NT$-499 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:4766 Nan Pao Resins Chemical Co Ltd TPE:4766
94 GF Score
Price NT$345.00
GF Value NT$353.12
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Nan Pao Resins Chemical Co Change In Receivables?

Nan Pao Resins Chemical Co TPE:4766 94 Change In Receivables is NT$-499 Mil as of Jun. 2026. GuruFocus rates TPE:4766 with a GF Score™ of 94/100 and a GF Value™ of NT$353.12 (Fairly Valued). The stock has 3 warning signs investors should review.

Nan Pao Resins Chemical Co's change in receivables for the quarter that ended in Jun. 2026 was NT$-429 Mil. It means Nan Pao Resins Chemical Co's Accounts Receivable increased by NT$429 Mil from Mar. 2026 to Jun. 2026 .

Nan Pao Resins Chemical Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-33 Mil. It means Nan Pao Resins Chemical Co's Accounts Receivable increased by NT$33 Mil from Dec. 2024 to Dec. 2025 .

Nan Pao Resins Chemical Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$5,485 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. Nan Pao Resins Chemical Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 76.03.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Nan Pao Resins Chemical Co's liquidation value for the three months ended in Jun. 2026 was NT$-277 Mil.


Nan Pao Resins Chemical Co  (TPE:4766) 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.

Nan Pao Resins Chemical Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=5484.766/6583.032*91
=76.03

2. In Ben Graham's calculation of liquidation value, Nan Pao Resins Chemical Co's accounts receivable are only considered to be worth 75% of book value:

Nan Pao Resins Chemical Co'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)
=8945.552-15262.917+0.75 * 5484.766+0.5 * 3853.49
=-277

* 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.


Nan Pao Resins Chemical Co Change In Receivables Related Terms


Nan Pao Resins Chemical Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Nan Pao Resins Chemical Co'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.

Nan Pao Resins Chemical Co Change In Receivables Chart

Nan Pao Resins Chemical Co 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 -504.38 -349.03 171.10 -714.80 -33.46

Nan Pao Resins Chemical Co 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 -123.47 -260.91 95.12 96.06 -429.09
TPE:4766
94GF Score
Nan Pao Resins Chemical Co Ltd TPE:4766
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nan Pao Resins Chemical Co 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$-499 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$-499 Mil mean?
Nan Pao Resins Chemical Co (TPE:4766) has a Change In Receivables of NT$-499 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Nan Pao Resins Chemical Co and its competitors.
Is Nan Pao Resins Chemical Co's Change In Receivables too high?
Nan Pao Resins Chemical Co's current Change In Receivables is NT$-499 Mil. Overall, Nan Pao Resins Chemical Co has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nan Pao Resins Chemical Co's Change In Receivables compare to LIN and SHW?
Nan Pao Resins Chemical Co's Change In Receivables of NT$-499 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Change In Receivables depends on the Chemicals 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 Nan Pao Resins Chemical Co and its competitors. Nan Pao Resins Chemical Co's current Change In Receivables is NT$-499 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nan Pao Resins Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, Nan Pao Resins Chemical Co (TPE:4766) is currently considered Fairly Valued. The stock's GF Value™ is NT$353.12, compared to a current price of NT$345.00 — trading 2.3% below its estimated fair value. The current Change In Receivables is NT$-499 Mil. Nan Pao Resins Chemical Co's overall GF Score™ is 94/100 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 Nan Pao Resins Chemical Co (TPE:4766), the current Change In Receivables is NT$-499 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 Nan Pao Resins Chemical Co (TPE:4766) Overvalued in 2026?

Based on GuruFocus' analysis, Nan Pao Resins Chemical Co stock appears to be undervalued. The current stock price of NT$345.00 is trading 2.3% below its estimated GF Value™ of NT$353.12. GuruFocus considers Nan Pao Resins Chemical Co to be Fairly Valued.

Key valuation signals for TPE:4766:

  • Change In Receivables: NT$-499 Mil
  • GF Value™: NT$353.12 vs. price of NT$345.00 (2.3% below fair value)
  • GF Score™: 94/100 with 3 warning signs

No single metric tells the full story. See the TPE:4766 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nan Pao Resins Chemical Co Business Description

Address Zhongshan Road, No. 519, Xigang District, Tainan, TWN, 723
Nan Pao Resins Chemical Co Ltd is engaged in the manufacturing, wholesale, and retail of synthetic resins, synthetic plastics, adhesives, resin coatings, dyes, and pigments. Its main products include industrial adhesives, shoe glue, paint, and building material chemicals, among others. The majority of the Group's revenue is generated from the sale of adhesives. Its geographical segment includes Taiwan, Mainland China, Vietnam, Australia, and other regions, of which the maximum revenue is derived from Mainland China.
94GF Score

Get the complete analysis for TPE:4766

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

NT$345.00
Price
NT$353.12
GF Value