C Sun Manufacturing (TPE:2467) Days Sales Outstanding: 80.36 (As of Jun. 2026) — 48% Below Median

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TPE:2467 C Sun Manufacturing Ltd TPE:2467
78 GF Score
Price NT$528.00
GF Value NT$344.34
Valuation Significantly Overvalued
! 5 Warning Signs
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What is C Sun Manufacturing Days Sales Outstanding?

C Sun Manufacturing TPE:2467 +1.73% 78 Days Sales Outstanding is 80.36 as of Jun. 2026, which is 48% below its 10-year median of 153.69. GuruFocus rates TPE:2467 with a GF Score™ of 78/100 and a GF Value™ of NT$344.34 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 3,042 Industrial Products companies, C Sun Manufacturing ranks worse than 74.95% on this metric.

C Sun Manufacturing's average Accounts Receivable for the three months ended in Jun. 2026 was NT$2,451 Mil. C Sun Manufacturing's Revenue for the three months ended in Jun. 2026 was NT$2,783 Mil. Hence, C Sun Manufacturing's Days Sales Outstanding for the three months ended in Jun. 2026 was 80.36.

The historical rank and industry rank for C Sun Manufacturing's Days Sales Outstanding or its related term are showing as below:

TPE:2467' s Days Sales Outstanding Range Over the Past 10 Years
Min: 119.09   Med: 153.69   Max: 202.44
Current: 119.09

During the past 13 years, C Sun Manufacturing's highest Days Sales Outstanding was 202.44. The lowest was 119.09. And the median was 153.69.

TPE:2467's Days Sales Outstanding is ranked worse than
74.95% of 3042 companies
in the Industrial Products industry
Industry Median: 80.785 vs TPE:2467: 119.09

C Sun Manufacturing's Days Sales Outstanding declined from Jun. 2025 (115.50) to Jun. 2026 (80.36).


C Sun Manufacturing  (TPE:2467) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


C Sun Manufacturing Days Sales Outstanding Related Terms


C Sun Manufacturing Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing's Days Sales Outstanding 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.

C Sun Manufacturing Days Sales Outstanding Chart

C Sun Manufacturing Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 129.67 153.51 210.08 135.44 114.01

C Sun Manufacturing Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Sales Outstanding 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 115.50 121.98 110.32 86.27 80.36

TPE:2467 vs GEV, ETN, PH: Days Sales Outstanding Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


C Sun Manufacturing Days Sales Outstanding vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Days Sales Outstanding falls into.


TPE:2467
78GF Score
C Sun Manufacturing Ltd TPE:2467
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

C Sun Manufacturing's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (1829.345 + 1982.673) / 2 ) / 6102.155*365
=1906.009 / 6102.155*365
=114.01

C Sun Manufacturing's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding (Q: Jun. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2026 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (2293.601 + 2607.515) / 2 ) / 2782.556*365 / 4
=2450.558 / 2782.556*365 / 4
=80.36

* 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 Days Sales Outstanding →
What does a Days Sales Outstanding of 80.36 mean?
C Sun Manufacturing (TPE:2467) has a Days Sales Outstanding of 80.36 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on C Sun Manufacturing and its competitors. This is 48% below median its historical median of 153.69. Over the past decade, C Sun Manufacturing's Days Sales Outstanding has ranged from 119.09 to 202.44. According to the industry distribution chart, C Sun Manufacturing ranks #2280 out of 3042 companies in the Industrial Products industry, placing it in the top 75%.
Is C Sun Manufacturing's Days Sales Outstanding too high?
C Sun Manufacturing's current Days Sales Outstanding of 80.36 is 48% below median its 10-year median of 153.69. Over the past 10 years, this metric has ranged from a low of 119.09 to a high of 202.44. The Industrial Products industry median Days Sales Outstanding is 80.79. C Sun Manufacturing's value of 80.36 is 0.5% below this industry median. Based on the distribution chart, C Sun Manufacturing ranks #2280 out of 3042 companies in the Industrial Products industry, which is below the industry midpoint. Overall, C Sun Manufacturing has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Days Sales Outstanding compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #2280 out of 3042 companies for Days Sales Outstanding. This places C Sun Manufacturing in the lower half of its industry. The industry median Days Sales Outstanding is 80.79. C Sun Manufacturing's value of 80.36 is 0.5% below this benchmark. Historically, C Sun Manufacturing's own Days Sales Outstanding has ranged from 119.09 to 202.44 over the past decade. While the company's 10-year median is 153.69 vs. the industry median of 80.79, C Sun Manufacturing has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for an Industrial Products company?
The median Days Sales Outstanding among Industrial Products companies is 80.79, based on 3,042 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. C Sun Manufacturing's current Days Sales Outstanding of 80.36 is 0.5% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on C Sun Manufacturing and its competitors. For the Industrial Products industry, the median Days Sales Outstanding is 80.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current Days Sales Outstanding is 80.36, which is 48% below median its own 10-year median of 153.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$344.34, compared to a current price of NT$528.00 — trading 53.3% above its estimated fair value. The current Days Sales Outstanding is 80.36, which is 48% below median its 10-year median of 153.69 and 0.5% below the Industrial Products industry median of 80.79. C Sun Manufacturing's overall GF Score™ is 78/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For C Sun Manufacturing (TPE:2467), the current Days Sales Outstanding is 80.36 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$528.00 is trading 53.3% above its estimated GF Value™ of NT$344.34. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Days Sales Outstanding: 80.36 (48% below median its 10-year median of 153.69)
  • GF Value™: NT$344.34 vs. price of NT$528.00 (53.3% above fair value)
  • GF Score™: 78/100 with 5 warning signs
  • Industry Position: 0.5% below the Industrial Products median (#2280 of 3042)

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
78GF Score

Get the complete analysis for TPE:2467

Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$528.00
Price
NT$344.34
GF Value