GURUFOCUS.COM » STOCK LIST » Technology » Semiconductors » Siliconware Precision Industries Co Ltd (TPE:2325) » Definitions » Accounts Receivable

Siliconware Precision Industries Co (TPE:2325) Accounts Receivable : NT$14,489 Mil (As of Mar. 2018)


View and export this data going back to 1993. Start your Free Trial

What is Siliconware Precision Industries Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Siliconware Precision Industries Co's accounts receivables for the quarter that ended in Mar. 2018 was NT$14,489 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Siliconware Precision Industries Co's Days Sales Outstanding for the quarter that ended in Mar. 2018 was 69.91.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Siliconware Precision Industries Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2018 was NT$-3.68.


Siliconware Precision Industries Co Accounts Receivable Historical Data

The historical data trend for Siliconware Precision Industries 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.

* Premium members only.

Siliconware Precision Industries Co Accounts Receivable Chart

Siliconware Precision Industries Co Annual Data
Trend Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15,354.38 18,567.86 15,825.73 17,354.88 16,861.11

Siliconware Precision Industries Co Quarterly Data
Jun13 Sep13 Dec13 Mar14 Jun14 Sep14 Dec14 Mar15 Jun15 Sep15 Dec15 Mar16 Jun16 Sep16 Dec16 Mar17 Jun17 Sep17 Dec17 Mar18
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 15,532.99 17,127.95 17,420.82 16,861.11 14,488.75

Siliconware Precision Industries Co Accounts Receivable Calculation

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


Siliconware Precision Industries 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.

Siliconware Precision Industries Co's Days Sales Outstanding for the quarter that ended in Mar. 2018 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=14488.752/18912.711*91
=69.91

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

Siliconware Precision Industries Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2018 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)
=(31360.901+0.75 * 14488.752+0.5 * 5650.037-53009.711
-0-3552.934)/3129
=-3.68

* 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.


Siliconware Precision Industries Co Accounts Receivable Related Terms

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


Siliconware Precision Industries Co (TPE:2325) Business Description

Traded in Other Exchanges
N/A
Address
Siliconware Precision Industries is a leading subcontractor of outsourced assembly and testing services for the semiconductor industry. The company was founded in Taiwan in 1984 and went public in the U.S. through the issuance of ADRs in 2000. Its cost management, disciplined capital spending, and strong balance sheet have set it apart from most of its peers.

Siliconware Precision Industries Co (TPE:2325) Headlines

No Headlines