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Smartsens Technology (Shanghai) Co (SHSE:688213) Accounts Receivable : ¥857 Mil (As of Mar. 2025)


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What is Smartsens Technology (Shanghai) Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Smartsens Technology (Shanghai) Co's accounts receivables for the quarter that ended in Mar. 2025 was ¥857 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Smartsens Technology (Shanghai) Co's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 44.69.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Smartsens Technology (Shanghai) Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ¥-0.94.


Smartsens Technology (Shanghai) Co Accounts Receivable Historical Data

The historical data trend for Smartsens Technology (Shanghai) Co'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.

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Smartsens Technology (Shanghai) Co Accounts Receivable Chart

Smartsens Technology (Shanghai) Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Receivable
Get a 7-Day Free Trial 124.10 383.98 874.82 1,025.94 609.29

Smartsens Technology (Shanghai) Co Quarterly Data
Dec19 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25
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 712.56 838.23 775.38 609.29 856.85

Smartsens Technology (Shanghai) Co Accounts Receivable Calculation

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


Smartsens Technology (Shanghai) Co 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.

Smartsens Technology (Shanghai) Co's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=856.852/1749.62*91
=44.69

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

Smartsens Technology (Shanghai) Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2025 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)
=(1067.961+0.75 * 856.852+0.5 * 3485.51-3832.509
-0-0)/401.842
=-0.94

* 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.


Smartsens Technology (Shanghai) Co Accounts Receivable Related Terms

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Smartsens Technology (Shanghai) Co Business Description

Traded in Other Exchanges
N/A
Address
No. 111, Xiangke Road, Room 612, 6th Floor, Building 3, Shanghai, CHN, 200233
Smartsens Technology (Shanghai) Co Ltd is engaged in research and development, design and sales of high-performance CMOS image sensor chips.
Executives
Li Bing Jing senior management
Chen Bi Supervisors

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