Twoway Communications (TPE:8045) Change In Receivables: NT$-613 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:8045 Twoway Communications Inc TPE:8045
83 GF Score
Price NT$51.30
GF Value NT$82.52
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is Twoway Communications Change In Receivables?

Twoway Communications TPE:8045 -1.91% 83 Change In Receivables is NT$-613 Mil as of Jun. 2026. GuruFocus rates TPE:8045 with a GF Score™ of 83/100 and a GF Value™ of NT$82.52 (Possible Value Trap). The stock has 5 warning signs investors should review.

Twoway Communications's change in receivables for the quarter that ended in Jun. 2026 was NT$-340 Mil. It means Twoway Communications's Accounts Receivable increased by NT$340 Mil from Mar. 2026 to Jun. 2026 .

Twoway Communications's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-145 Mil. It means Twoway Communications's Accounts Receivable increased by NT$145 Mil from Dec. 2024 to Dec. 2025 .

Twoway Communications's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$510 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. Twoway Communications's Days Sales Outstanding for the three months ended in Jun. 2026 was 98.13.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Twoway Communications's liquidation value for the three months ended in Jun. 2026 was NT$184 Mil.


Twoway Communications  (TPE:8045) 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.

Twoway Communications's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=510.082/474.322*91
=98.13

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

Twoway Communications'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)
=700.699-1159.668+0.75 * 510.082+0.5 * 520.582
=184

* 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.


Twoway Communications Change In Receivables Related Terms


Twoway Communications Change In Receivables Historical Data

* Premium members only.

The historical data trend for Twoway Communications'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.

Twoway Communications Change In Receivables Chart

Twoway Communications 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 -10.92 147.58 -513.39 -12.35 -144.54

Twoway Communications Quarterly Data
Jun20 Dec20 Jun21 Dec21 Jun22 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 Premium Member Only Premium Member Only -100.42 -217.80 -98.61 42.75 -339.71
TPE:8045
83GF Score
Twoway Communications Inc TPE:8045
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Twoway Communications 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$-613 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$-613 Mil mean?
Twoway Communications (TPE:8045) has a Change In Receivables of NT$-613 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Twoway Communications and its competitors.
Is Twoway Communications' Change In Receivables too high?
Twoway Communications' current Change In Receivables is NT$-613 Mil. Overall, Twoway Communications has a GF Score™ of 83/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Twoway Communications' Change In Receivables compare to CSCO and MSI?
Twoway Communications' Change In Receivables of NT$-613 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Change In Receivables depends on the Hardware 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 Twoway Communications and its competitors. Twoway Communications's current Change In Receivables is NT$-613 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Twoway Communications stock overvalued right now?
Based on GuruFocus' analysis, Twoway Communications (TPE:8045) is currently considered Possible Value Trap. The stock's GF Value™ is NT$82.52, compared to a current price of NT$51.30 — trading 37.8% below its estimated fair value. The current Change In Receivables is NT$-613 Mil. Twoway Communications' overall GF Score™ is 83/100 with 5 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 Twoway Communications (TPE:8045), the current Change In Receivables is NT$-613 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 Twoway Communications (TPE:8045) Overvalued in 2026?

Based on GuruFocus' analysis, Twoway Communications stock appears to be undervalued. The current stock price of NT$51.30 is trading 37.8% below its estimated GF Value™ of NT$82.52. GuruFocus considers Twoway Communications to be Possible Value Trap.

Key valuation signals for TPE:8045:

  • Change In Receivables: NT$-613 Mil
  • GF Value™: NT$82.52 vs. price of NT$51.30 (37.8% below fair value)
  • GF Score™: 83/100 with 5 warning signs

No single metric tells the full story. See the TPE:8045 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Twoway Communications Business Description

Address No. 41, Wugong 6th Road, New Taipei Industrial Park, New Taipei City, TWN
Twoway Communications Inc is engaged in manufacturing and trading of communication products including cable TV head-ends, optical transceivers, amplifiers, connectors, and monitoring systems, as well as broadband network system planning, design, and contracting, and the installation of multimedia video equipment. The revenue of operating segments principally is derived from B-broadband internet equipment department, IOT department and department of labour and other services.
83GF Score

Get the complete analysis for TPE:8045

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

NT$51.30
Price
NT$82.52
GF Value