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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.
Apacer Technology's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 45.64.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Apacer Technology's liquidation value for the
three
months ended in Jun. 2026 was NT$43 Mil.
Apacer Technology (TPE:8271) Change In Receivables Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
Apacer Technology's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Apacer Technology Change In Receivables Related Terms
Apacer Technology Change In Receivables Historical Data
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The historical data trend for Apacer Technology's Change In Receivables can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Apacer Technology Change In Receivables Calculation
Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.
Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-3,366 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$-3,366 Mil mean?
Apacer Technology (TPE:8271) has a Change In Receivables of NT$-3,366 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Apacer Technology and its competitors.
Is Apacer Technology's Change In Receivables too high?
Apacer Technology's current Change In Receivables is NT$-3,366 Mil. Overall, Apacer Technology has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Apacer Technology's Change In Receivables compare to NVDA and AVGO?
Apacer Technology's Change In Receivables of NT$-3,366 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Change In Receivables depends on the Semiconductors 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 Apacer Technology and its competitors. Apacer Technology's current Change In Receivables is NT$-3,366 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Apacer Technology stock overvalued right now?
Based on GuruFocus' analysis, Apacer Technology (TPE:8271) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$197.06, compared to a current price of NT$233.00 — trading 18.2% above its estimated fair value. The current Change In Receivables is NT$-3,366 Mil. Apacer Technology's overall GF Score™ is 80/100 with 3 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 Apacer Technology (TPE:8271), the current Change In Receivables is NT$-3,366 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 Apacer Technology (TPE:8271) Overvalued in 2026?
Based on GuruFocus' analysis, Apacer Technology stock appears to be overvalued.
The current stock price of NT$233.00 is trading 18.2% above its estimated GF Value™ of NT$197.06.
GuruFocus considers Apacer Technology to be Modestly Overvalued.
Key valuation signals for TPE:8271:
Change In Receivables: NT$-3,366 Mil
GF Value™: NT$197.06 vs. price of NT$233.00 (18.2% above fair value)
No single metric tells the full story. See the TPE:8271 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Apacer Technology Inc is engaged in the research and development, design, manufacturing, processing, maintenance and sales of memory modules and storage memory devices. Its products include Flash memory cards, Memory modules, and others. It is also involved in providing smart IoT solutions to its customers. The company's operating segments are: Asia, America, and Europe, with the majority of revenue derived from Asia. Geographically, the company derives the maximum revenue from Taiwan, followed by Hong Kong, Mainland China, the Americas, Japan, and other regions.
80GF Score
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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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