BHE (Benchmark Electronics) Accounts Receivable: $648 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BHE Benchmark Electronics Inc BHE
68 GF Score
Price $73.85
GF Value $44.32
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Benchmark Electronics Accounts Receivable?

Benchmark Electronics BHE +1.68% 68 Accounts Receivable is $648 Mil as of Jun. 2026. GuruFocus rates BHE with a GF Score™ of 68/100 and a GF Value™ of $44.32 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Benchmark Electronics's accounts receivables for the quarter that ended in Jun. 2026 was $648 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Benchmark Electronics's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 78.22.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Benchmark Electronics's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-0.69.

Benchmark Electronics 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.

Benchmark Electronics's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=648.032/755.98*91
=78.22

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Benchmark Electronics's accounts receivable are only considered to be worth 75% of book value:

Benchmark Electronics's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(315.213+0.75 * 648.032+0.5 * 544.261-1098.088
-0-0)/35.919
=-0.69

* 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.

Benchmark Electronics Accounts Receivable Related Terms

Benchmark Electronics Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Benchmark Electronics'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.

Benchmark Electronics Accounts Receivable Chart

Benchmark Electronics Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 511.13 675.57 624.38 580.04 573.97

Benchmark Electronics Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Receivable 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 544.35 576.99 573.97 566.84 648.03
BHE
68GF Score
Benchmark Electronics Inc BHE
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Benchmark Electronics Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $648 Mil mean?
Benchmark Electronics (BHE) has a Accounts Receivable of $648 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Benchmark Electronics and its competitors.
Is Benchmark Electronics' Accounts Receivable too high?
Benchmark Electronics' current Accounts Receivable is $648 Mil. Overall, Benchmark Electronics has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Benchmark Electronics' Accounts Receivable compare to OUST and ROG?
Benchmark Electronics' Accounts Receivable of $648 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 Accounts Receivable for a Hardware company?
A good Accounts Receivable depends on the Hardware 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 Benchmark Electronics and its competitors. Benchmark Electronics's current Accounts Receivable is $648 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Benchmark Electronics stock overvalued right now?
Based on GuruFocus' analysis, Benchmark Electronics (BHE) is currently considered Significantly Overvalued. The stock's GF Value™ is $44.32, compared to a current price of $73.85 — trading 66.6% above its estimated fair value. The current Accounts Receivable is $648 Mil. Benchmark Electronics' overall GF Score™ is 68/100 with 3 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 Benchmark Electronics (BHE), the current Accounts Receivable is $648 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 Benchmark Electronics (BHE) Overvalued in 2026?

Based on GuruFocus' analysis, Benchmark Electronics stock appears to be overvalued. The current stock price of $73.85 is trading 66.6% above its estimated GF Value™ of $44.32. GuruFocus considers Benchmark Electronics to be Significantly Overvalued.

Key valuation signals for BHE:

  • Accounts Receivable: $648 Mil
  • GF Value™: $44.32 vs. price of $73.85 (66.6% above fair value)
  • GF Score™: 68/100 with 3 warning signs

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

Benchmark Electronics Business Description

Other Exchanges BMU:Germany
Address 56 South Rockford Drive, Tempe, AZ, USA, 85288
Benchmark Electronics Inc is engaged in product designing, engineering services, technology solutions, and manufacturing services (electronic manufacturing services (EMS) and precision technology services). It serves various industries, including aerospace & defense (A&D), medical technologies, complex industrials, semiconductor capital equipment, next-generation telecommunications, and high-end computing. Its geographical segments are the Americas, Asia, and Europe, of which key revenue is derived from the Americas.
68GF Score

Get the complete analysis for BHE

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

$73.85
Price
$44.32
GF Value