Lee Chang Yung Technology (TPE:4989) Change In Receivables: NT$-387 Mil (TTM As of Jun. 2026)

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TPE:4989 Lee Chang Yung Technology Corp TPE:4989
52 GF Score
Price NT$60.70
GF Value NT$20.16
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lee Chang Yung Technology Change In Receivables?

Lee Chang Yung Technology TPE:4989 -1.94% 52 Change In Receivables is NT$-387 Mil as of Jun. 2026. GuruFocus rates TPE:4989 with a GF Score™ of 52/100 and a GF Value™ of NT$20.16 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Lee Chang Yung Technology's change in receivables for the quarter that ended in Jun. 2026 was NT$-234 Mil. It means Lee Chang Yung Technology's Accounts Receivable increased by NT$234 Mil from Mar. 2026 to Jun. 2026 .

Lee Chang Yung Technology's change in receivables for the fiscal year that ended in Dec. 2025 was NT$36 Mil. It means Lee Chang Yung Technology's Accounts Receivable declined by NT$36 Mil from Dec. 2024 to Dec. 2025 .

Lee Chang Yung Technology's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$947 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. Lee Chang Yung Technology's Days Sales Outstanding for the three months ended in Jun. 2026 was 80.57.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Lee Chang Yung Technology's liquidation value for the three months ended in Jun. 2026 was NT$215 Mil.

Lee Chang Yung Technology  (TPE:4989) 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.

Lee Chang Yung 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
=947.323/1072.883*91
=80.57

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

Lee Chang Yung 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)
=180.073-1039.201+0.75 * 947.323+0.5 * 726.441
=215

* 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.

Lee Chang Yung Technology Change In Receivables Related Terms

Lee Chang Yung Technology Change In Receivables Historical Data

* Premium members only.

The historical data trend for Lee Chang Yung 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.

Lee Chang Yung Technology Change In Receivables Chart

Lee Chang Yung 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 -336.36 123.99 52.34 311.24 36.20

Lee Chang Yung 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 54.19 29.75 -98.09 -85.21 -233.52
TPE:4989
52GF Score
Lee Chang Yung Technology Corp TPE:4989
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Lee Chang Yung 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$-387 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$-387 Mil mean?
Lee Chang Yung Technology (TPE:4989) has a Change In Receivables of NT$-387 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Lee Chang Yung Technology and its competitors.
Is Lee Chang Yung Technology's Change In Receivables too high?
Lee Chang Yung Technology's current Change In Receivables is NT$-387 Mil. Overall, Lee Chang Yung Technology has a GF Score™ of 52/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lee Chang Yung Technology's Change In Receivables compare to SCCO and FCX?
Lee Chang Yung Technology's Change In Receivables of NT$-387 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Change In Receivables depends on the Metals & Mining 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 Lee Chang Yung Technology and its competitors. Lee Chang Yung Technology's current Change In Receivables is NT$-387 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee Chang Yung Technology stock overvalued right now?
Based on GuruFocus' analysis, Lee Chang Yung Technology (TPE:4989) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$20.16, compared to a current price of NT$60.70 — trading 201.1% above its estimated fair value. The current Change In Receivables is NT$-387 Mil. Lee Chang Yung Technology's overall GF Score™ is 52/100 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 Lee Chang Yung Technology (TPE:4989), the current Change In Receivables is NT$-387 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 Lee Chang Yung Technology (TPE:4989) Overvalued in 2026?

Based on GuruFocus' analysis, Lee Chang Yung Technology stock appears to be overvalued. The current stock price of NT$60.70 is trading 201.1% above its estimated GF Value™ of NT$20.16. GuruFocus considers Lee Chang Yung Technology to be Significantly Overvalued.

Key valuation signals for TPE:4989:

  • Change In Receivables: NT$-387 Mil
  • GF Value™: NT$20.16 vs. price of NT$60.70 (201.1% above fair value)
  • GF Score™: 52/100 with 4 warning signs

No single metric tells the full story. See the TPE:4989 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Lee Chang Yung Technology Business Description

Address Bade Road, 5th Floor, No. 83, Section 4, Songshan District, Taipei City, TWN
Lee Chang Yung Technology Corp produces, manufactures, and sells electrolytic copper foil, an upstream material for printed circuit boards. The Group currently sells a single product, copper foil.
52GF Score

Get the complete analysis for TPE:4989

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

NT$60.70
Price
NT$20.16
GF Value