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.
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.
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.
Shining Building Business Co's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 12.60.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Shining Building Business Co's liquidation value for the
three
months ended in Jun. 2026 was NT$-26,059 Mil.
Shining Building Business Co (TPE:5531) 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.
Shining Building Business Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of liquidation value, Shining Building Business Co's accounts receivable are only considered to be worth 75% of book value:
Shining Building Business Co's liquidation value for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Shining Building Business Co Change In Receivables Related Terms
Shining Building Business Co Change In Receivables Historical Data
* 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.
Shining Building Business Co Change In Receivables Chart
Shining Building Business 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$-23 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.
What does a Change In Receivables of NT$-23 Mil mean?
Shining Building Business Co (TPE:5531) has a Change In Receivables of NT$-23 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Shining Building Business Co and its competitors.
Is Shining Building Business Co's Change In Receivables too high?
Shining Building Business Co's current Change In Receivables is NT$-23 Mil. Overall, Shining Building Business Co has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shining Building Business Co's Change In Receivables compare to PWR and FIX?
Shining Building Business Co's Change In Receivables of NT$-23 Mil can be compared against companies in the Construction 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 Construction company?
A good Change In Receivables depends on the Construction 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 Shining Building Business Co and its competitors. Shining Building Business Co's current Change In Receivables is NT$-23 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shining Building Business Co stock overvalued right now?
Based on GuruFocus' analysis, Shining Building Business Co (TPE:5531) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$3.26, compared to a current price of NT$7.34 — trading 125.2% above its estimated fair value. The current Change In Receivables is NT$-23 Mil. Shining Building Business Co's overall GF Score™ is 46/100 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 Shining Building Business Co (TPE:5531), the current Change In Receivables is NT$-23 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 Shining Building Business Co (TPE:5531) Overvalued in 2026?
Based on GuruFocus' analysis, Shining Building Business Co stock appears to be overvalued.
The current stock price of NT$7.34 is trading 125.2% above its estimated GF Value™ of NT$3.26.
GuruFocus considers Shining Building Business Co to be Significantly Overvalued.
Key valuation signals for TPE:5531:
Change In Receivables: NT$-23 Mil
GF Value™: NT$3.26 vs. price of NT$7.34 (125.2% above fair value)
No single metric tells the full story. See the TPE:5531 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shining Building Business Co Ltd is engaged in the business of entrusting construction firms to build commercial buildings, and rent and sell public housing. The company operates through three business segments. i) Building unit: It is engaged in the business of building commercial buildings and renting and selling public housing. ii) Construction unit: It is engaged in construction and civil engineering, and iii) Other units: It is mainly engaged in hotel construction and real estate development and general investment. The majority of revenue is derived from the Building unit.
46GF Score
Get the complete analysis for TPE:5531
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:5531 has been successfully added to your 
