Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Universal Display's accounts receivables for the quarter that ended in Mar. 2026 was R$490 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Universal Display's Days Sales Outstanding for the quarter that ended in Mar. 2026 was 60.08.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Universal Display's Net-Net Working Capital per share for the quarter that ended in Mar. 2026 was R$58.17.
Universal Display 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.
Universal Display'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), Universal Display's accounts receivable are only considered to be worth 75% of book value:
Universal Display'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.
Universal Display Accounts Receivable Related Terms
Universal Display Accounts Receivable Historical Data
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The historical data trend for Universal Display'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.
What does a Accounts Receivable of R$490 Mil mean?
Universal Display (BSP:O2LE34) has a Accounts Receivable of R$490 Mil as of Mar. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Universal Display and its competitors.
Is Universal Display's Accounts Receivable too high?
Universal Display's current Accounts Receivable is R$490 Mil. Overall, Universal Display has a GF Score™ of 57/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Display's Accounts Receivable compare to BELFB and OSIS?
Universal Display's Accounts Receivable of R$490 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 Universal Display and its competitors. Universal Display's current Accounts Receivable is R$490 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Display stock overvalued right now?
Based on GuruFocus' analysis, Universal Display (BSP:O2LE34) is currently considered Significantly Undervalued. The stock's GF Value™ is R$44.96, compared to a current price of R$25.07 — trading 44.2% below its estimated fair value. The current Accounts Receivable is R$490 Mil. Universal Display's overall GF Score™ is 57/100 with 2 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 Universal Display (BSP:O2LE34), the current Accounts Receivable is R$490 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 Universal Display (BSP:O2LE34) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Display stock appears to be undervalued.
The current stock price of R$25.07 is trading 44.2% below its estimated GF Value™ of R$44.96.
GuruFocus considers Universal Display to be Significantly Undervalued.
Key valuation signals for BSP:O2LE34:
Accounts Receivable: R$490 Mil
GF Value™: R$44.96 vs. price of R$25.07 (44.2% below fair value)
No single metric tells the full story. See the BSP:O2LE34 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Display Corp researches, develops, and manufactures organic light-emitting diode, or OLED, technologies for use in displays for mobile phones, tablets, televisions, wearables, personal computers, automotive interiors, and the solid-state lighting market. OLED technologies are an alternative to light-emitting diode, or LED, technologies, in the solid-state lighting market, and liquid crystal displays in the flat-panel-display market. The Company has one reportable business segment being OLED technologies and materials. The large majority of the firm's revenue is generated in South Korea, with the rest coming from Japan, China, the United States, and other countries across the world.
57GF Score
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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