GURUFOCUS.COM » STOCK LIST » Technology » Semiconductors » Sapien Semiconductors Inc (XKRX:452430) » Definitions » Accounts Receivable

Sapien Semiconductors (XKRX:452430) Accounts Receivable : ₩414 Mil (As of Mar. 2025)


View and export this data going back to 2024. Start your Free Trial

What is Sapien Semiconductors Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sapien Semiconductors's accounts receivables for the quarter that ended in Mar. 2025 was ₩414 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sapien Semiconductors's Days Sales Outstanding for the quarter that ended in Mar. 2025 was 22.91.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sapien Semiconductors's Net-Net Working Capital per share for the quarter that ended in Mar. 2025 was ₩-315.88.


Sapien Semiconductors Accounts Receivable Historical Data

The historical data trend for Sapien 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.

Sapien Semiconductors Accounts Receivable Chart

Sapien Semiconductors Annual Data
Trend Dec21 Dec22 Dec23 Dec24
Accounts Receivable
283.39 49.77 236.78 5,619.96

Sapien Semiconductors Quarterly Data
Dec21 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 48.57 686.51 845.07 5,619.96 413.84

Sapien Semiconductors Accounts Receivable Calculation

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


Sapien 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.

Sapien Semiconductors's Days Sales Outstanding for the quarter that ended in Mar. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=413.837/1648.11*91
=22.91

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

Sapien Semiconductors'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)
=(10101.274+0.75 * 413.837+0.5 * 474.117-13205.757
-0-0)/8.095
=-315.88

* 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.


Sapien Semiconductors Accounts Receivable Related Terms

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


Sapien Semiconductors Business Description

Traded in Other Exchanges
N/A
Address
Pangyo Global Biz Center, 601-613, Building A, Changchang-ro, Sujeong-gu, Seongnam-si, KOR, 13449
Sapien Semiconductors Inc is a company fabless company specializing in display drive system semiconductor design technology. In particular, it specializes in researching and developing display driver IC products optimized for driving Micro-/Mini-LED displays, which are attracting attention as the next-generation flat display industry, and supply them to markets around the world.

Sapien Semiconductors Headlines

No Headlines