E-Life (TPE:6281) Change In Receivables: NT$-8 Mil (TTM As of Mar. 2026)

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TPE:6281 E-Life Corp TPE:6281
73 GF Score
Price NT$51.80
GF Value NT$75.04
Valuation Possible Value Trap
! 4 Warning Signs
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What is E-Life Change In Receivables?

E-Life TPE:6281 73 Change In Receivables is NT$-8 Mil as of Mar. 2026. GuruFocus rates TPE:6281 with a GF Score™ of 73/100 and a GF Value™ of NT$75.04 (Possible Value Trap). The stock has 4 warning signs investors should review.

E-Life's change in receivables for the quarter that ended in Mar. 2026 was NT$-39 Mil. It means E-Life's Accounts Receivable increased by NT$39 Mil from Dec. 2025 to Mar. 2026 .

E-Life's change in receivables for the fiscal year that ended in Dec. 2025 was NT$23 Mil. It means E-Life's Accounts Receivable declined by NT$23 Mil from Dec. 2024 to Dec. 2025 .

E-Life's Accounts Receivable for the quarter that ended in Mar. 2026 was NT$109 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. E-Life's Days Sales Outstanding for the three months ended in Mar. 2026 was 2.26.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. E-Life's liquidation value for the three months ended in Mar. 2026 was NT$-3,211 Mil.

E-Life  (TPE:6281) 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.

E-Life's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=109.147/4414.198*91
=2.26

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

E-Life'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)
=2424.148-7381.843+0.75 * 109.147+0.5 * 3330.37
=-3,211

* 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.

E-Life Change In Receivables Related Terms

E-Life Change In Receivables Historical Data

* Premium members only.

The historical data trend for E-Life'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.

E-Life Change In Receivables Chart

E-Life 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 -63.04 15.18 -33.27 97.68 23.16

E-Life 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 -8.35 -17.50 15.48 33.53 -39.22
TPE:6281
73GF Score
E-Life Corp TPE:6281
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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E-Life 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$-8 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$-8 Mil mean?
E-Life (TPE:6281) has a Change In Receivables of NT$-8 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for E-Life and its competitors.
Is E-Life's Change In Receivables too high?
E-Life's current Change In Receivables is NT$-8 Mil. Overall, E-Life has a GF Score™ of 73/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does E-Life's Change In Receivables compare to CASY and WSM?
E-Life's Change In Receivables of NT$-8 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical 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 E-Life and its competitors. E-Life's current Change In Receivables is NT$-8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E-Life stock overvalued right now?
Based on GuruFocus' analysis, E-Life (TPE:6281) is currently considered Possible Value Trap. The stock's GF Value™ is NT$75.04, compared to a current price of NT$51.80 — trading 31% below its estimated fair value. The current Change In Receivables is NT$-8 Mil. E-Life's overall GF Score™ is 73/100 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 E-Life (TPE:6281), the current Change In Receivables is NT$-8 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 E-Life (TPE:6281) Overvalued in 2026?

Based on GuruFocus' analysis, E-Life stock appears to be undervalued. The current stock price of NT$51.80 is trading 31% below its estimated GF Value™ of NT$75.04. GuruFocus considers E-Life to be Possible Value Trap.

Key valuation signals for TPE:6281:

  • Change In Receivables: NT$-8 Mil
  • GF Value™: NT$75.04 vs. price of NT$51.80 (31% below fair value)
  • GF Score™: 73/100 with 4 warning signs

No single metric tells the full story. See the TPE:6281 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

E-Life Business Description

Address No. 55, Wugong 6th Road, Wugu District, New Taipei, TWN, 248
E-Life Corp is engaged in the sales of home appliances, computers, and mobile devices. The company's main products include television sets, air conditioners, other small household appliances, film and video and audio-visual products, digital products, and communications products. The company also provides installation and maintenance services. It operates retail stores, as well as an online shopping platform.
73GF Score

Get the complete analysis for TPE:6281

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

NT$51.80
Price
NT$75.04
GF Value