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.
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.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. IQE's accounts receivables for the quarter that ended in Dec. 2025 was $17.0 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
IQE's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 44.41.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. IQE's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $-0.12.
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.
IQE's Days Sales Outstanding for the quarter that ended in Dec. 2025 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.
IQE Accounts Receivable Related Terms
IQE Accounts Receivable Historical Data
* Premium members only.
The historical data trend for IQE'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 $17.0 Mil mean?
IQE (IQEPF) has a Accounts Receivable of $17.0 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on IQE and its competitors.
Is IQE's Accounts Receivable too high?
IQE's current Accounts Receivable is $17.0 Mil. Overall, IQE has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does IQE's Accounts Receivable compare to LRCX and AMAT?
IQE's Accounts Receivable of $17.0 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 IQE and its competitors. IQE's current Accounts Receivable is $17.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is IQE stock overvalued right now?
Based on GuruFocus' analysis, IQE (IQEPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.14, compared to a current price of $0.64 — trading 358.1% above its estimated fair value. The current Accounts Receivable is $17.0 Mil. IQE's overall GF Score™ is 47/100 with 10 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 IQE (IQEPF), the current Accounts Receivable is $17.0 Mil as of Dec. 2025. 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 IQE (IQEPF) Overvalued in 2026?
Based on GuruFocus' analysis, IQE stock appears to be overvalued.
The current stock price of $0.64 is trading 358.1% above its estimated GF Value™ of $0.14.
GuruFocus considers IQE to be Significantly Overvalued.
Key valuation signals for IQEPF:
Accounts Receivable: $17.0 Mil
GF Value™: $0.14 vs. price of $0.64 (358.1% above fair value)
No single metric tells the full story. See the IQEPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
IQE PLC is engaged in the research, design, development, manufacture, and sale of compound semiconductor materials. Its operating segments include Wireless, which manufactures and sells compound semiconductor materials for the wireless market, including radio frequency devices that enable wireless communications; Photonics, which manufactures and sells compound semiconductor materials for the photonics market, including applications that transmit or sense visible and infrared light; and CMOS++, which manufactures and sells semiconductor materials related to silicon and combines the properties of compound semiconductors with lower-cost silicon technologies. The Photonics segment generates the majority of revenue, and the Company generates the majority of its revenue from the USA.
47GF Score
Get the complete analysis for IQEPF
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
IQEPF has been successfully added to your 
