Everfocus Electronics (TPE:5484) Change In Receivables: NT$-37.5 Mil (TTM As of Mar. 2026)

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TPE:5484 Everfocus Electronics Corp TPE:5484
75 GF Score
Price NT$40.15
GF Value NT$51.61
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Everfocus Electronics Change In Receivables?

Everfocus Electronics TPE:5484 -1.11% 75 Change In Receivables is NT$-37.5 Mil as of Mar. 2026. GuruFocus rates TPE:5484 with a GF Score™ of 75/100 and a GF Value™ of NT$51.61 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Everfocus Electronics's change in receivables for the quarter that ended in Mar. 2026 was NT$43.4 Mil. It means Everfocus Electronics's Accounts Receivable declined by NT$43.4 Mil from Dec. 2025 to Mar. 2026 .

Everfocus Electronics's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-56.4 Mil. It means Everfocus Electronics's Accounts Receivable increased by NT$56.4 Mil from Dec. 2024 to Dec. 2025 .

Everfocus Electronics's Accounts Receivable for the quarter that ended in Mar. 2026 was NT$68.3 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. Everfocus Electronics's Days Sales Outstanding for the three months ended in Mar. 2026 was 34.64.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Everfocus Electronics's liquidation value for the three months ended in Mar. 2026 was NT$-120.7 Mil.


Everfocus Electronics  (TPE:5484) 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.

Everfocus Electronics's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=68.29/179.881*91
=34.64

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

Everfocus Electronics's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=242.409-482.926+0.75 * 68.29+0.5 * 137.282
=-120.7

* 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.


Everfocus Electronics Change In Receivables Related Terms


Everfocus Electronics Change In Receivables Historical Data

* Premium members only.

The historical data trend for Everfocus Electronics'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.

Everfocus Electronics Change In Receivables Chart

Everfocus Electronics 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 7.81 -50.47 -18.48 15.33 -56.36

Everfocus Electronics Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 24.50 -21.97 -44.78 -14.11 43.35
TPE:5484
75GF Score
Everfocus Electronics Corp TPE:5484
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Everfocus Electronics 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-37.5 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$-37.5 Mil mean?
Everfocus Electronics (TPE:5484) has a Change In Receivables of NT$-37.5 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Everfocus Electronics and its competitors.
Is Everfocus Electronics' Change In Receivables too high?
Everfocus Electronics' current Change In Receivables is NT$-37.5 Mil. Overall, Everfocus Electronics has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Everfocus Electronics' Change In Receivables compare to ALLE and MSA?
Everfocus Electronics' Change In Receivables of NT$-37.5 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Change In Receivables depends on the Business Services 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 Everfocus Electronics and its competitors. Everfocus Electronics's current Change In Receivables is NT$-37.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Everfocus Electronics stock overvalued right now?
Based on GuruFocus' analysis, Everfocus Electronics (TPE:5484) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$51.61, compared to a current price of NT$40.15 — trading 22.2% below its estimated fair value. The current Change In Receivables is NT$-37.5 Mil. Everfocus Electronics' overall GF Score™ is 75/100 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 Everfocus Electronics (TPE:5484), the current Change In Receivables is NT$-37.5 Mil as of Mar. 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 Everfocus Electronics (TPE:5484) Overvalued in 2026?

Based on GuruFocus' analysis, Everfocus Electronics stock appears to be undervalued. The current stock price of NT$40.15 is trading 22.2% below its estimated GF Value™ of NT$51.61. GuruFocus considers Everfocus Electronics to be Modestly Undervalued.

Key valuation signals for TPE:5484:

  • Change In Receivables: NT$-37.5 Mil
  • GF Value™: NT$51.61 vs. price of NT$40.15 (22.2% below fair value)
  • GF Score™: 75/100 with 3 warning signs

No single metric tells the full story. See the TPE:5484 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Everfocus Electronics Business Description

Address Baoqiao Road, Lane 235, 7th Floor-1, No. 133, Xindian District, New Taipei, TWN
Everfocus Electronics Corp provides diversified surveillance solutions. The company is engaged in the design, manufacture, installation, sales, and import/export of all kinds of surveillance products such as video processors and electronic cameras. It is a manufacturer and integrated system solution provider of CCTV cameras, DVRs, IP surveillance solutions, access control systems, and further CCTV and access control peripherals. The company's solutions are used in transportation and city surveillance.
75GF Score

Get the complete analysis for TPE:5484

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

NT$40.15
Price
NT$51.61
GF Value