Associated Industries China (TPE:9912) Change In Receivables: NT$-14.6 Mil (TTM As of Jun. 2026)

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TPE:9912 Associated Industries China Inc TPE:9912
66 GF Score
Price NT$14.10
GF Value NT$11.84
Valuation Modestly Overvalued
! 8 Warning Signs
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What is Associated Industries China Change In Receivables?

Associated Industries China TPE:9912 +6.82% 66 Change In Receivables is NT$-14.6 Mil as of Jun. 2026. GuruFocus rates TPE:9912 with a GF Score™ of 66/100 and a GF Value™ of NT$11.84 (Modestly Overvalued). The stock has 8 warning signs investors should review.

Associated Industries China's change in receivables for the quarter that ended in Jun. 2026 was NT$-13.6 Mil. It means Associated Industries China's Accounts Receivable increased by NT$13.6 Mil from Mar. 2026 to Jun. 2026 .

Associated Industries China's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-26.3 Mil. It means Associated Industries China's Accounts Receivable increased by NT$26.3 Mil from Dec. 2024 to Dec. 2025 .

Associated Industries China's Accounts Receivable for the quarter that ended in Jun. 2026 was NT$62.7 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. Associated Industries China's Days Sales Outstanding for the three months ended in Jun. 2026 was 46.55.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Associated Industries China's liquidation value for the three months ended in Jun. 2026 was NT$-201.2 Mil.

Associated Industries China  (TPE:9912) 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.

Associated Industries China's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=62.67/122.848*91
=46.55

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

Associated Industries China'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)
=98.34-445.468+0.75 * 62.67+0.5 * 197.843
=-201.2

* 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.

Associated Industries China Change In Receivables Related Terms

Associated Industries China Change In Receivables Historical Data

* Premium members only.

The historical data trend for Associated Industries China'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.

Associated Industries China Change In Receivables Chart

Associated Industries China 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 -8.48 4.52 15.51 -2.84 -26.26

Associated Industries China 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 -0.86 -2.81 -21.56 23.31 -13.57
TPE:9912
66GF Score
Associated Industries China Inc TPE:9912
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Associated Industries China 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$-14.6 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$-14.6 Mil mean?
Associated Industries China (TPE:9912) has a Change In Receivables of NT$-14.6 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Associated Industries China and its competitors.
Is Associated Industries China's Change In Receivables too high?
Associated Industries China's current Change In Receivables is NT$-14.6 Mil. Overall, Associated Industries China has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Associated Industries China's Change In Receivables compare to APH and GLW?
Associated Industries China's Change In Receivables of NT$-14.6 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 Associated Industries China and its competitors. Associated Industries China's current Change In Receivables is NT$-14.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Associated Industries China stock overvalued right now?
Based on GuruFocus' analysis, Associated Industries China (TPE:9912) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$11.84, compared to a current price of NT$14.10 — trading 19.1% above its estimated fair value. The current Change In Receivables is NT$-14.6 Mil. Associated Industries China's overall GF Score™ is 66/100 with 8 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 Associated Industries China (TPE:9912), the current Change In Receivables is NT$-14.6 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 Associated Industries China (TPE:9912) Overvalued in 2026?

Based on GuruFocus' analysis, Associated Industries China stock appears to be overvalued. The current stock price of NT$14.10 is trading 19.1% above its estimated GF Value™ of NT$11.84. GuruFocus considers Associated Industries China to be Modestly Overvalued.

Key valuation signals for TPE:9912:

  • Change In Receivables: NT$-14.6 Mil
  • GF Value™: NT$11.84 vs. price of NT$14.10 (19.1% above fair value)
  • GF Score™: 66/100 with 8 warning signs

No single metric tells the full story. See the TPE:9912 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Associated Industries China Business Description

Address No. 3-1, Park Street, 5th Floor-1, Nangang District, Taipei, TWN, 11503
Associated Industries China Inc is engaged in the research, development, and sale of LCD monitors, Medical equipment and Healthcare products, Other accessories, and the Real estate rental business. The company earns maximum revenue from LCD monitors, and geographically, the company earns maximum revenue from the Netherlands, followed by the United States, Taiwan, and others.
66GF Score

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

NT$14.10
Price
NT$11.84
GF Value