Song Chuan Precision Co (TPE:7788) Change In Receivables: NT$-641 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TPE:7788 Song Chuan Precision Co Ltd TPE:7788
25 GF Score
Price NT$315.00
! 7 Warning Signs
View Full Analysis

What is Song Chuan Precision Co Change In Receivables?

Song Chuan Precision Co TPE:7788 -0.32% 25 Change In Receivables is NT$-641 Mil as of Jun. 2026. GuruFocus rates TPE:7788 with a GF Score™ of 25/100. The stock has 7 warning signs investors should review.

Song Chuan Precision Co's change in receivables for the quarter that ended in Jun. 2026 was NT$-439 Mil. It means Song Chuan Precision Co's Accounts Receivable increased by NT$439 Mil from Mar. 2026 to Jun. 2026 .

Song Chuan Precision Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-120 Mil. It means Song Chuan Precision Co's Accounts Receivable increased by NT$120 Mil from Dec. 2024 to Dec. 2025 .

Song Chuan Precision Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$2,323 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. Song Chuan Precision Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 93.79.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Song Chuan Precision Co's liquidation value for the three months ended in Jun. 2026 was NT$-1,079 Mil.

Song Chuan Precision Co  (TPE:7788) 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.

Song Chuan Precision Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2322.905/2259.879*91
=93.79

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

Song Chuan Precision Co'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)
=2270.93-6564.053+0.75 * 2322.905+0.5 * 2944.211
=-1,079

* 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.

Song Chuan Precision Co Change In Receivables Related Terms

Song Chuan Precision Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Song Chuan Precision Co'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.

Song Chuan Precision Co Change In Receivables Chart

Song Chuan Precision Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -117.01 384.17 213.66 -267.69 -120.44

Song Chuan Precision Co Quarterly Data
Dec20 Dec21 Dec22 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 -89.15 122.23 -83.05 -240.44 -439.34
TPE:7788
25GF Score
Song Chuan Precision Co Ltd TPE:7788
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Song Chuan Precision 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$-641 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$-641 Mil mean?
Song Chuan Precision Co (TPE:7788) has a Change In Receivables of NT$-641 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Song Chuan Precision Co and its competitors.
Is Song Chuan Precision Co's Change In Receivables too high?
Song Chuan Precision Co's current Change In Receivables is NT$-641 Mil. Overall, Song Chuan Precision Co has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Song Chuan Precision Co's Change In Receivables compare to VRT and BE?
Song Chuan Precision Co's Change In Receivables of NT$-641 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Change In Receivables depends on the Industrial Products 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 Song Chuan Precision Co and its competitors. Song Chuan Precision Co's current Change In Receivables is NT$-641 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Song Chuan Precision Co stock overvalued right now?
Song Chuan Precision Co (TPE:7788) has a current Change In Receivables of NT$-641 Mil. The current Change In Receivables is NT$-641 Mil. Song Chuan Precision Co's overall GF Score™ is 25/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Song Chuan Precision Co (TPE:7788), the current Change In Receivables is NT$-641 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.

Song Chuan Precision Co Business Description

Address No.377, Jhonghua Road, Shulin District, New Taipei City, Taipei, TWN, 238
Song Chuan Precision Co Ltd is engaged in the research and development, manufacturing, processing, and sales of electronic components such as relays and capacitors. Its product range includes PCB and plug-in automotive relays, PCB miniature power relays, Industrial and general purpose relays, and Safety relays. Its products are used in various applications such as home appliances, automotives, IT products, other applications. The company's segment includes Song Chung, Xiamen, America, Shanghai, and Other segment.
25GF Score

Get the complete analysis for TPE:7788

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

NT$315.00
Price