LINE Pay Taiwan (TPE:7722) Change In Receivables: NT$-252 Mil (TTM As of Jun. 2026)

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TPE:7722 LINE Pay Taiwan Ltd TPE:7722
60 GF Score
Price NT$278.00
GF Value NT$722.42
Valuation Possible Value Trap
! 4 Warning Signs
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What is LINE Pay Taiwan Change In Receivables?

LINE Pay Taiwan TPE:7722 -2.46% 60 Change In Receivables is NT$-252 Mil as of Jun. 2026. GuruFocus rates TPE:7722 with a GF Score™ of 60/100 and a GF Value™ of NT$722.42 (Possible Value Trap). The stock has 4 warning signs investors should review.

LINE Pay Taiwan's change in receivables for the quarter that ended in Jun. 2026 was NT$-128 Mil. It means LINE Pay Taiwan's Accounts Receivable increased by NT$128 Mil from Mar. 2026 to Jun. 2026 .

LINE Pay Taiwan's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-381 Mil. It means LINE Pay Taiwan's Accounts Receivable increased by NT$381 Mil from Dec. 2024 to Dec. 2025 .

LINE Pay Taiwan's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$519 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. LINE Pay Taiwan's Days Sales Outstanding for the three months ended in Jun. 2026 was 22.24.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. LINE Pay Taiwan's liquidation value for the three months ended in Jun. 2026 was NT$7,166 Mil.

LINE Pay Taiwan  (TPE:7722) 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.

LINE Pay Taiwan's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=519.131/2129.816*91
=22.24

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

LINE Pay Taiwan'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)
=21114.141-14337.396+0.75 * 519.131+0.5 * 0
=7,166

* 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.

LINE Pay Taiwan Change In Receivables Related Terms

LINE Pay Taiwan Change In Receivables Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan'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.

LINE Pay Taiwan Change In Receivables Chart

LINE Pay Taiwan Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -991.72 -342.48 -979.89 1,206.97 -381.00

LINE Pay Taiwan Quarterly Data
Dec19 Dec20 Dec21 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 -20.26 -254.50 34.36 96.14 -127.97
TPE:7722
60GF Score
LINE Pay Taiwan Ltd TPE:7722
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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LINE Pay Taiwan 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$-252 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$-252 Mil mean?
LINE Pay Taiwan (TPE:7722) has a Change In Receivables of NT$-252 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for LINE Pay Taiwan and its competitors.
Is LINE Pay Taiwan's Change In Receivables too high?
LINE Pay Taiwan's current Change In Receivables is NT$-252 Mil. Overall, LINE Pay Taiwan has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's Change In Receivables compare to MSFT and ORCL?
LINE Pay Taiwan's Change In Receivables of NT$-252 Mil can be compared against companies in the Software 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 Software company?
A good Change In Receivables depends on the Software 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 LINE Pay Taiwan and its competitors. LINE Pay Taiwan's current Change In Receivables is NT$-252 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
Based on GuruFocus' analysis, LINE Pay Taiwan (TPE:7722) is currently considered Possible Value Trap. The stock's GF Value™ is NT$722.42, compared to a current price of NT$278.00 — trading 61.5% below its estimated fair value. The current Change In Receivables is NT$-252 Mil. LINE Pay Taiwan's overall GF Score™ is 60/100 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 LINE Pay Taiwan (TPE:7722), the current Change In Receivables is NT$-252 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 LINE Pay Taiwan (TPE:7722) Overvalued in 2026?

Based on GuruFocus' analysis, LINE Pay Taiwan stock appears to be undervalued. The current stock price of NT$278.00 is trading 61.5% below its estimated GF Value™ of NT$722.42. GuruFocus considers LINE Pay Taiwan to be Possible Value Trap.

Key valuation signals for TPE:7722:

  • Change In Receivables: NT$-252 Mil
  • GF Value™: NT$722.42 vs. price of NT$278.00 (61.5% below fair value)
  • GF Score™: 60/100 with 4 warning signs

No single metric tells the full story. See the TPE:7722 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
60GF Score

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

NT$278.00
Price
NT$722.42
GF Value