DQ (Daqo New Energy) Accounts Receivable: $72.0 Mil (As of Jun. 2026)

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DQ Daqo New Energy Corp DQ
70 GF Score
Price $11.81
GF Value $9.59
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Daqo New Energy Accounts Receivable?

Daqo New Energy DQ -1.99% 70 Accounts Receivable is $72.0 Mil as of Jun. 2026. GuruFocus rates DQ with a GF Score™ of 70/100 and a GF Value™ of $9.59 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Daqo New Energy's accounts receivables for the quarter that ended in Jun. 2026 was $72.0 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Daqo New Energy's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 104.88.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Daqo New Energy's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $0.79.


Daqo New Energy 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.

Daqo New Energy's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=72.015/62.657*91
=104.88

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

Daqo New Energy'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)
=(1785.126+0.75 * 72.015+0.5 * 363.458-477.996
-0-1489.127)/67.666
=0.79

* 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.


Daqo New Energy Accounts Receivable Related Terms


Daqo New Energy Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Daqo New Energy'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.

Daqo New Energy Accounts Receivable Chart

Daqo New Energy 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 0.00 0.00 0.00 0.00 0.00

Daqo New Energy 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 49.06 156.99 0.00 20.78 72.02
DQ
70GF Score
Daqo New Energy Corp DQ
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Daqo New Energy 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 $72.0 Mil mean?
Daqo New Energy (DQ) has a Accounts Receivable of $72.0 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Daqo New Energy and its competitors.
Is Daqo New Energy's Accounts Receivable too high?
Daqo New Energy's current Accounts Receivable is $72.0 Mil. Overall, Daqo New Energy has a GF Score™ of 70/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Daqo New Energy's Accounts Receivable compare to ASYS and PLAB?
Daqo New Energy's Accounts Receivable of $72.0 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 Daqo New Energy and its competitors. Daqo New Energy's current Accounts Receivable is $72.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daqo New Energy stock overvalued right now?
Based on GuruFocus' analysis, Daqo New Energy (DQ) is currently considered Modestly Overvalued. The stock's GF Value™ is $9.59, compared to a current price of $11.81 — trading 23.1% above its estimated fair value. The current Accounts Receivable is $72.0 Mil. Daqo New Energy's overall GF Score™ is 70/100 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 Daqo New Energy (DQ), the current Accounts Receivable is $72.0 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 Daqo New Energy (DQ) Overvalued in 2026?

Based on GuruFocus' analysis, Daqo New Energy stock appears to be overvalued. The current stock price of $11.81 is trading 23.1% above its estimated GF Value™ of $9.59. GuruFocus considers Daqo New Energy to be Modestly Overvalued.

Key valuation signals for DQ:

  • Accounts Receivable: $72.0 Mil
  • GF Value™: $9.59 vs. price of $11.81 (23.1% above fair value)
  • GF Score™: 70/100 with 4 warning signs

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


Daqo New Energy Business Description

Other Exchanges 0I74:UK5DQ2:Germany
Address No. 838 Zhangyang Road, 29th Floor, Unit 29, Huadu Mansion, Pudong, Shanghai, CHN, 200122
Daqo New Energy Corp is a polysilicon manufacturer based in China. The company manufactures and sells high-purity polysilicon to manufacturers who use it to make ingots, cells, and modules for solar power solutions. The polysilicon is packaged to meet crucible stacking, pulling, and solidification needs. All of the company's revenues come from the People's Republic of China.
70GF Score

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

$11.81
Price
$9.59
GF Value