IQE (IQEPF) Change In Receivables: $9.4 Mil (TTM As of Dec. 2025)

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IQEPF IQE PLC IQEPF
42 GF Score
Price $0.58
GF Value $0.14
Valuation Significantly Overvalued
! 11 Warning Signs
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What is IQE Change In Receivables?

IQE IQEPF +4.98% 42 Change In Receivables is $9.4 Mil as of Dec. 2025. GuruFocus rates IQEPF with a GF Score™ of 42/100 and a GF Value™ of $0.14 (Significantly Overvalued). The stock has 11 warning signs investors should review.

IQE's change in receivables for the quarter that ended in Dec. 2025 was $0.6 Mil. It means IQE's Accounts Receivable declined by $0.6 Mil from Jun. 2025 to Dec. 2025 .

IQE's change in receivables for the fiscal year that ended in Dec. 2025 was $9.3 Mil. It means IQE's Accounts Receivable declined by $9.3 Mil from Dec. 2024 to Dec. 2025 .

IQE's Accounts Receivable for the quarter that ended in Dec. 2025 was $17.0 Mil.

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 Receivable are being managed. IQE's Days Sales Outstanding for the six months ended in Dec. 2025 was 44.41.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. IQE's liquidation value for the six months ended in Dec. 2025 was $-119.4 Mil.


IQE  (OTCPK:IQEPF) Change In Receivables 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 Receivable are being managed.

IQE's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=16.956/69.673*91
=44.41

2. In Ben Graham's calculation of liquidation value, IQE's accounts receivable are only considered to be worth 75% of book value:

IQE's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=20.954-165.518+0.75 * 16.956+0.5 * 24.987
=-119.4

* 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.


IQE Change In Receivables Related Terms


IQE Change In Receivables Historical Data

* Premium members only.

The historical data trend for IQE's Change In Receivables 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.

IQE Change In Receivables Chart

IQE Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.90 -6.74 8.36 -0.77 9.30

IQE Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables 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 -0.74 -11.85 11.01 8.86 0.56
IQEPF
42GF Score
IQE PLC IQEPF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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IQE Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $9.4 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $9.4 Mil mean?
IQE (IQEPF) has a Change In Receivables of $9.4 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for IQE and its competitors.
Is IQE's Change In Receivables too high?
IQE's current Change In Receivables is $9.4 Mil. Overall, IQE has a GF Score™ of 42/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does IQE's Change In Receivables compare to AMAT and LRCX?
IQE's Change In Receivables of $9.4 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 Change In Receivables for a Semiconductors company?
A good Change In Receivables depends on the Semiconductors industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for IQE and its competitors. IQE's current Change In Receivables is $9.4 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 $0.58 — trading 314.3% above its estimated fair value. The current Change In Receivables is $9.4 Mil. IQE's overall GF Score™ is 42/100 with 11 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For IQE (IQEPF), the current Change In Receivables is $9.4 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 $0.58 is trading 314.3% above its estimated GF Value™ of $0.14. GuruFocus considers IQE to be Significantly Overvalued.

Key valuation signals for IQEPF:

  • Change In Receivables: $9.4 Mil
  • GF Value™: $0.14 vs. price of $0.58 (314.3% above fair value)
  • GF Score™: 42/100 with 11 warning signs

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 Business Description

Address Pascal Close, Saint Mellons, Cardiff, South Glamorgan, GBR, CF3 0LW
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.
42GF Score

Get the complete analysis for IQEPF

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.58
Price
$0.14
GF Value