Kaori Heat Treatment Co (TPE:8996) Change In Receivables: NT$-172 Mil (TTM As of Jun. 2026)

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TPE:8996 Kaori Heat Treatment Co Ltd TPE:8996
84 GF Score
Price NT$1,300.00
GF Value NT$925.60
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Kaori Heat Treatment Co Change In Receivables?

Kaori Heat Treatment Co TPE:8996 +9.70% 84 Change In Receivables is NT$-172 Mil as of Jun. 2026. GuruFocus rates TPE:8996 with a GF Score™ of 84/100 and a GF Value™ of NT$925.60 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Kaori Heat Treatment Co's change in receivables for the quarter that ended in Jun. 2026 was NT$928 Mil. It means Kaori Heat Treatment Co's Accounts Receivable declined by NT$928 Mil from Mar. 2026 to Jun. 2026 .

Kaori Heat Treatment Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-995 Mil. It means Kaori Heat Treatment Co's Accounts Receivable increased by NT$995 Mil from Dec. 2024 to Dec. 2025 .

Kaori Heat Treatment Co's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$1,214 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. Kaori Heat Treatment Co's Days Sales Outstanding for the three months ended in Jun. 2026 was 48.04.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Kaori Heat Treatment Co's liquidation value for the three months ended in Jun. 2026 was NT$-523 Mil.


Kaori Heat Treatment Co  (TPE:8996) 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.

Kaori Heat Treatment 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
=1213.7/2305.232*91
=48.04

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

Kaori Heat Treatment 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)
=2606.872-5131.96+0.75 * 1213.7+0.5 * 2184.297
=-523

* 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.


Kaori Heat Treatment Co Change In Receivables Related Terms


Kaori Heat Treatment Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Kaori Heat Treatment 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.

Kaori Heat Treatment Co Change In Receivables Chart

Kaori Heat Treatment 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 19.05 -221.74 -220.18 -22.33 -995.30

Kaori Heat Treatment 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 30.02 -95.62 -681.76 -322.75 928.06
TPE:8996
84GF Score
Kaori Heat Treatment Co Ltd TPE:8996
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Kaori Heat Treatment 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$-172 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$-172 Mil mean?
Kaori Heat Treatment Co (TPE:8996) has a Change In Receivables of NT$-172 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Kaori Heat Treatment Co and its competitors.
Is Kaori Heat Treatment Co's Change In Receivables too high?
Kaori Heat Treatment Co's current Change In Receivables is NT$-172 Mil. Overall, Kaori Heat Treatment Co has a GF Score™ of 84/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kaori Heat Treatment Co's Change In Receivables compare to GEV and ETN?
Kaori Heat Treatment Co's Change In Receivables of NT$-172 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 Kaori Heat Treatment Co and its competitors. Kaori Heat Treatment Co's current Change In Receivables is NT$-172 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kaori Heat Treatment Co stock overvalued right now?
Based on GuruFocus' analysis, Kaori Heat Treatment Co (TPE:8996) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$925.60, compared to a current price of NT$1,300.00 — trading 40.4% above its estimated fair value. The current Change In Receivables is NT$-172 Mil. Kaori Heat Treatment Co's overall GF Score™ is 84/100 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 Kaori Heat Treatment Co (TPE:8996), the current Change In Receivables is NT$-172 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 Kaori Heat Treatment Co (TPE:8996) Overvalued in 2026?

Based on GuruFocus' analysis, Kaori Heat Treatment Co stock appears to be overvalued. The current stock price of NT$1,300.00 is trading 40.4% above its estimated GF Value™ of NT$925.60. GuruFocus considers Kaori Heat Treatment Co to be Significantly Overvalued.

Key valuation signals for TPE:8996:

  • Change In Receivables: NT$-172 Mil
  • GF Value™: NT$925.60 vs. price of NT$1,300.00 (40.4% above fair value)
  • GF Score™: 84/100 with 3 warning signs

No single metric tells the full story. See the TPE:8996 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kaori Heat Treatment Co Business Description

Address No. 5-2, Jilin North Road, Zhongli District, Taoyuan City, TWN, 320030
Kaori Heat Treatment Co Ltd specializes in producing mechanical hardware, processing fabricated metals, and manufacturing and developing heat exchange products or thermal products. The Group's factories are established in Zhongli, Kaohsiung, etc. Its operating activities include heat treatment processing of various mechanical hardware and fabricated metals, plate heat exchangers, thermal products, and manufacturing activities. The Group operates in a single operating segment of plate heat exchangers, power generation, and thermal energy products. It operates in Asia, America, Europe, and others. The Group generates maximum revenue from America.
84GF Score

Get the complete analysis for TPE:8996

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

NT$1,300.00
Price
NT$925.60
GF Value