Nien Made Enterprise Co (TPE:8464) Change In Receivables: NT$465 Mil (TTM As of Jun. 2026)

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TPE:8464 Nien Made Enterprise Co Ltd TPE:8464
94 GF Score
Price NT$360.50
GF Value NT$407.04
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Nien Made Enterprise Co Change In Receivables?

Nien Made Enterprise Co TPE:8464 -2.96% 94 Change In Receivables is NT$465 Mil as of Jun. 2026. GuruFocus rates TPE:8464 with a GF Score™ of 94/100 and a GF Value™ of NT$407.04 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Nien Made Enterprise Co's change in receivables for the quarter that ended in Jun. 2026 was NT$34 Mil. It means Nien Made Enterprise Co's Accounts Receivable declined by NT$34 Mil from Mar. 2026 to Jun. 2026 .

Nien Made Enterprise Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-276 Mil. It means Nien Made Enterprise Co's Accounts Receivable increased by NT$276 Mil from Dec. 2024 to Dec. 2025 .

Nien Made Enterprise Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$2,205 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. Nien Made Enterprise Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 25.38.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Nien Made Enterprise Co's liquidation value for the three months ended in Jun. 2026 was NT$9,260 Mil.


Nien Made Enterprise Co  (TPE:8464) 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.

Nien Made Enterprise 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
=2204.877/7927.516*91
=25.38

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

Nien Made Enterprise 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)
=15808.572-10050.028+0.75 * 2204.877+0.5 * 3694.85
=9,260

* 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.


Nien Made Enterprise Co Change In Receivables Related Terms


Nien Made Enterprise Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Nien Made Enterprise 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.

Nien Made Enterprise Co Change In Receivables Chart

Nien Made Enterprise Co 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 -324.00 933.93 -350.00 -76.20 -276.44

Nien Made Enterprise Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 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 -95.39 -260.22 -150.37 841.56 33.84
TPE:8464
94GF Score
Nien Made Enterprise Co Ltd TPE:8464
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Nien Made Enterprise 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$465 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$465 Mil mean?
Nien Made Enterprise Co (TPE:8464) has a Change In Receivables of NT$465 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Nien Made Enterprise Co and its competitors.
Is Nien Made Enterprise Co's Change In Receivables too high?
Nien Made Enterprise Co's current Change In Receivables is NT$465 Mil. Overall, Nien Made Enterprise Co has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nien Made Enterprise Co's Change In Receivables compare to SN and SGI?
Nien Made Enterprise Co's Change In Receivables of NT$465 Mil can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Change In Receivables depends on the Furnishings, Fixtures & Appliances 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 Nien Made Enterprise Co and its competitors. Nien Made Enterprise Co's current Change In Receivables is NT$465 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nien Made Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Nien Made Enterprise Co (TPE:8464) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$407.04, compared to a current price of NT$360.50 — trading 11.4% below its estimated fair value. The current Change In Receivables is NT$465 Mil. Nien Made Enterprise Co's overall GF Score™ is 94/100 with 2 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 Nien Made Enterprise Co (TPE:8464), the current Change In Receivables is NT$465 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 Nien Made Enterprise Co (TPE:8464) Overvalued in 2026?

Based on GuruFocus' analysis, Nien Made Enterprise Co stock appears to be undervalued. The current stock price of NT$360.50 is trading 11.4% below its estimated GF Value™ of NT$407.04. GuruFocus considers Nien Made Enterprise Co to be Modestly Undervalued.

Key valuation signals for TPE:8464:

  • Change In Receivables: NT$465 Mil
  • GF Value™: NT$407.04 vs. price of NT$360.50 (11.4% below fair value)
  • GF Score™: 94/100 with 2 warning signs

No single metric tells the full story. See the TPE:8464 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nien Made Enterprise Co Business Description

Address Chengbei Shizheng North 7th Road, 26th Floor-1, No. 98, Xitun District, Taichung, TWN
Nien Made Enterprise Co Ltd is a Taiwan-based company principally engaged in the business of home furnishings. The company manufactures and distributes curtains and window blinds. The product range consists of interior and exterior shutters, faux wood blinds, vinyl blinds, wood blinds, roll-up shades, and cellular shades. The company operates in two reportable segments that are Window coverings and other, out of which the majority of revenue is generated by sales of Window coverings. Geographically, the company generates a majority of its revenue from America and the rest from Europe and other regions.
94GF Score

Get the complete analysis for TPE:8464

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

NT$360.50
Price
NT$407.04
GF Value