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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. ASE Technology Holding Co's accounts receivables for the quarter that ended in Mar. 2026 was $3,954 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
ASE Technology Holding Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 66.21.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. ASE Technology Holding Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was $-5.15.
ASE Technology Holding Co Accounts Receivable 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 receivables are being managed.
ASE Technology Holding Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), ASE Technology Holding Co's accounts receivable are only considered to be worth 75% of book value:
ASE Technology Holding Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 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.
ASE Technology Holding Co Accounts Receivable Related Terms
ASE Technology Holding Co Accounts Receivable Historical Data
* 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.
ASE Technology Holding Co Accounts Receivable Chart
What does a Accounts Receivable of $3,954 Mil mean?
ASE Technology Holding Co (ASX) has a Accounts Receivable of $3,954 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on ASE Technology Holding Co and its competitors.
Is ASE Technology Holding Co's Accounts Receivable too high?
ASE Technology Holding Co's current Accounts Receivable is $3,954 Mil. Overall, ASE Technology Holding Co has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ASE Technology Holding Co's Accounts Receivable compare to NVDA and AVGO?
ASE Technology Holding Co's Accounts Receivable of $3,954 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 ASE Technology Holding Co and its competitors. ASE Technology Holding Co's current Accounts Receivable is $3,954 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ASE Technology Holding Co stock overvalued right now?
Based on GuruFocus' analysis, ASE Technology Holding Co (ASX) is currently considered Significantly Overvalued. The stock's GF Value™ is $12.03, compared to a current price of $36.84 — trading 206.2% above its estimated fair value. The current Accounts Receivable is $3,954 Mil. ASE Technology Holding Co's overall GF Score™ is 69/100 with 5 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 ASE Technology Holding Co (ASX), the current Accounts Receivable is $3,954 Mil as of Mar. 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 ASE Technology Holding Co (ASX) Overvalued in 2026?
Based on GuruFocus' analysis, ASE Technology Holding Co stock appears to be overvalued.
The current stock price of $36.84 is trading 206.2% above its estimated GF Value™ of $12.03.
GuruFocus considers ASE Technology Holding Co to be Significantly Overvalued.
Key valuation signals for ASX:
Accounts Receivable: $3,954 Mil
GF Value™: $12.03 vs. price of $36.84 (206.2% above fair value)
No single metric tells the full story. See the ASX stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ASE Technology Holding Co Ltd is a semiconductor assembly and testing firm. The company operates in segments: Packaging, Testing, Electronic Manufacturing Services and others. Of these, Packaging segment contribute the maximum revenue. The packaging segment involves packaging bare semiconductors into completed semiconductors with improved electrical and thermal characteristics. The Testing Segment includes front-end engineering testing, wafer probing, and final testing services. In the EMS segment, the company designs manufactures, and sells electronic components and telecommunication equipment motherboards. The company is based in Taiwan but generates over half its sales from firms in the United States.
69GF Score
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