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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. ACM Research's accounts receivables for the quarter that ended in Jun. 2026 was $538 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
ACM Research's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 167.72.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. ACM Research's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $9.99.
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 receivables are being managed.
ACM Research's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), ACM Research's accounts receivable are only considered to be worth 75% of book value:
ACM Research's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* 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.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
ACM Research Accounts Receivable Related Terms
ACM Research Accounts Receivable Historical Data
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The historical data trend for ACM Research's Accounts Receivable 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.
ACM Research (ACMR) has a Accounts Receivable of $538 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on ACM Research and its competitors.
Is ACM Research's Accounts Receivable too high?
ACM Research's current Accounts Receivable is $538 Mil. Overall, ACM Research has a GF Score™ of 83/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ACM Research's Accounts Receivable compare to KLIC and CAMT?
ACM Research's Accounts Receivable of $538 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Semiconductors company?
A good Accounts Receivable depends on the Semiconductors industry context. However, Accounts Receivable 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 Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on ACM Research and its competitors. ACM Research's current Accounts Receivable is $538 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACM Research stock overvalued right now?
Based on GuruFocus' analysis, ACM Research (ACMR) is currently considered Significantly Overvalued. The stock's GF Value™ is $37.02, compared to a current price of $77.35 — trading 108.9% above its estimated fair value. The current Accounts Receivable is $538 Mil. ACM Research's overall GF Score™ is 83/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For ACM Research (ACMR), the current Accounts Receivable is $538 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 ACM Research (ACMR) Overvalued in 2026?
Based on GuruFocus' analysis, ACM Research stock appears to be overvalued.
The current stock price of $77.35 is trading 108.9% above its estimated GF Value™ of $37.02.
GuruFocus considers ACM Research to be Significantly Overvalued.
Key valuation signals for ACMR:
Accounts Receivable: $538 Mil
GF Value™: $37.02 vs. price of $77.35 (108.9% above fair value)
No single metric tells the full story. See the ACMR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ACM Research Inc supplies capital equipment developed for the semiconductor industry. The company focuses on developing differentiated process solutions that enable effective particle removal, uniform material deposition, and reliable process control for the fabricators of integrated circuits. Its product offerings include wet-cleaning, plating, furnace, PECVD, track, and other front-end processing equipment. Additionally, it develops, manufactures, and sells a range of packaging equipment to wafer assembly and packaging customers. Geographically, the company generates maximum revenue from its customers in Mainland China, and the rest from other regions.
83GF Score
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