GURUFOCUS.COM » STOCK LIST » Technology » Semiconductors » Win Semiconductors Corp (ROCO:3105) » Definitions » Accounts Receivable

Win Semiconductors (ROCO:3105) Accounts Receivable : NT$1,188 Mil (As of Mar. 2024)


View and export this data going back to 2011. Start your Free Trial

What is Win Semiconductors Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Win Semiconductors's accounts receivables for the quarter that ended in Mar. 2024 was NT$1,188 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Win Semiconductors's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 24.40.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Win Semiconductors's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was NT$-47.17.


Win Semiconductors Accounts Receivable Historical Data

The historical data trend for Win Semiconductors'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.

* Premium members only.

Win Semiconductors Accounts Receivable Chart

Win Semiconductors Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,406.67 2,037.50 2,717.56 916.64 1,148.67

Win Semiconductors Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
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 777.52 971.41 1,206.48 1,148.67 1,187.92

Win Semiconductors Accounts Receivable Calculation

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


Win Semiconductors 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.

Win Semiconductors's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1187.921/4442.401*91
=24.40

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

Win Semiconductors's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2024 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)
=(5870.341+0.75 * 1187.921+0.5 * 5366.583-28155.582
-0-1285.332)/423.94
=-47.17

* 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.


Win Semiconductors Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Win Semiconductors's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Win Semiconductors (ROCO:3105) Business Description

Traded in Other Exchanges
N/A
Address
No. 69, Keji 7th Road, Hwaya Technology Park, Guishan District, Taoyuan, TWN, 33383
Founded in 1999, Win Semiconductors is the largest foundry for nonsilicon-based semiconductor components, most notably gallium arsenide, or GaAs; gallium nitride, or GaN; and silicon carbide, or SiC. Per Strategy Analytics, Win Semi wielded over 75% share in the GaAs foundry market in 2022, followed by Advanced Wireless Semiconductor Company, or AWSC, and GCS Holdings, or GCS at 3.4%. The company's headquarters, four factories and most of its 3,500 employees are based in Taoyuan City, Taiwan. Its products are applied in mobile, Wi-Fi networks, cellular infrastructure (such as base stations), satellite communication, optical communication and 3D sensing. The company also provides automated testing and inspection services.

Win Semiconductors (ROCO:3105) Headlines

No Headlines