KY Paiho Shih Holdings (TPE:8404) Change In Receivables: NT$-70 Mil (TTM As of Mar. 2026)

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TPE:8404 KY Paiho Shih Holdings Corp TPE:8404
70 GF Score
Price NT$16.20
GF Value NT$23.31
Valuation Possible Value Trap
! 7 Warning Signs
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What is KY Paiho Shih Holdings Change In Receivables?

KY Paiho Shih Holdings TPE:8404 -1.82% 70 Change In Receivables is NT$-70 Mil as of Mar. 2026. GuruFocus rates TPE:8404 with a GF Score™ of 70/100 and a GF Value™ of NT$23.31 (Possible Value Trap). The stock has 7 warning signs investors should review.

KY Paiho Shih Holdings's change in receivables for the quarter that ended in Mar. 2026 was NT$-35 Mil. It means KY Paiho Shih Holdings's Accounts Receivable increased by NT$35 Mil from Dec. 2025 to Mar. 2026 .

KY Paiho Shih Holdings's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-144 Mil. It means KY Paiho Shih Holdings's Accounts Receivable increased by NT$144 Mil from Dec. 2024 to Dec. 2025 .

KY Paiho Shih Holdings's Accounts Receivable for the quarter that ended in Mar. 2026 was NT$1,563 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. KY Paiho Shih Holdings's Days Sales Outstanding for the three months ended in Mar. 2026 was 74.91.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. KY Paiho Shih Holdings's liquidation value for the three months ended in Mar. 2026 was NT$-8,445 Mil.


KY Paiho Shih Holdings  (TPE:8404) 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.

KY Paiho Shih Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1563.026/1903.965*91
=74.91

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

KY Paiho Shih Holdings'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)
=3146.054-14230.969+0.75 * 1563.026+0.5 * 2934.453
=-8,445

* 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.


KY Paiho Shih Holdings Change In Receivables Related Terms


KY Paiho Shih Holdings Change In Receivables Historical Data

* Premium members only.

The historical data trend for KY Paiho Shih Holdings'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.

KY Paiho Shih Holdings Change In Receivables Chart

KY Paiho Shih Holdings 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 -399.85 743.01 59.91 -313.38 -144.14

KY Paiho Shih Holdings 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 -109.22 91.94 -258.68 131.82 -34.74
TPE:8404
70GF Score
KY Paiho Shih Holdings Corp TPE:8404
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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KY Paiho Shih Holdings 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$-70 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$-70 Mil mean?
KY Paiho Shih Holdings (TPE:8404) has a Change In Receivables of NT$-70 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for KY Paiho Shih Holdings and its competitors.
Is KY Paiho Shih Holdings' Change In Receivables too high?
KY Paiho Shih Holdings' current Change In Receivables is NT$-70 Mil. Overall, KY Paiho Shih Holdings has a GF Score™ of 70/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does KY Paiho Shih Holdings' Change In Receivables compare to NKE and DECK?
KY Paiho Shih Holdings' Change In Receivables of NT$-70 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Change In Receivables depends on the Manufacturing - Apparel & Accessories 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 KY Paiho Shih Holdings and its competitors. KY Paiho Shih Holdings's current Change In Receivables is NT$-70 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is KY Paiho Shih Holdings stock overvalued right now?
Based on GuruFocus' analysis, KY Paiho Shih Holdings (TPE:8404) is currently considered Possible Value Trap. The stock's GF Value™ is NT$23.31, compared to a current price of NT$16.20 — trading 30.5% below its estimated fair value. The current Change In Receivables is NT$-70 Mil. KY Paiho Shih Holdings' overall GF Score™ is 70/100 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 KY Paiho Shih Holdings (TPE:8404), the current Change In Receivables is NT$-70 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 KY Paiho Shih Holdings (TPE:8404) Overvalued in 2026?

Based on GuruFocus' analysis, KY Paiho Shih Holdings stock appears to be undervalued. The current stock price of NT$16.20 is trading 30.5% below its estimated GF Value™ of NT$23.31. GuruFocus considers KY Paiho Shih Holdings to be Possible Value Trap.

Key valuation signals for TPE:8404:

  • Change In Receivables: NT$-70 Mil
  • GF Value™: NT$23.31 vs. price of NT$16.20 (30.5% below fair value)
  • GF Score™: 70/100 with 7 warning signs

No single metric tells the full story. See the TPE:8404 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


KY Paiho Shih Holdings Business Description

Address No. 575 Ho Kang Road, Ho Mei Town, Changhua Hsien, TWN
KY Paiho Shih Holdings Corp is a textile company involved in the research and development, manufacturing, and sales of main and auxiliary materials and accessories products. It manufactures materials for footwear, garment, and medical industries. The company operates in two segments that are Production and Construction. Its products include Jacquard engineered Mesh, webbing (shoelaces), Premises (including parking space), Touch fastener, Elastic, Other, etc. The company operates in China and Vietnam, out of which of its revenue is generated from China.
70GF Score

Get the complete analysis for TPE:8404

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

NT$16.20
Price
NT$23.31
GF Value