LEDS (SemiLEDs) Change In Receivables: $-1.49 Mil (TTM As of Feb. 2026)


LEDS SemiLEDs Corp LEDS
51 GF Score
Price $1.69
GF Value $6.03
Valuation Possible Value Trap
! 4 Warning Signs
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What is SemiLEDs Change In Receivables?

SemiLEDs LEDS +2.45% 51 Change In Receivables is $-1.49 Mil as of Feb. 2026. GuruFocus rates LEDS with a GF Score™ of 51/100 and a GF Value™ of $6.03 (Possible Value Trap). The stock has 4 warning signs investors should review.

SemiLEDs's change in receivables for the quarter that ended in Feb. 2026 was $0.21 Mil. It means SemiLEDs's Accounts Receivable declined by $0.21 Mil from Nov. 2025 to Feb. 2026 .

SemiLEDs's change in receivables for the fiscal year that ended in Aug. 2025 was $-3.21 Mil. It means SemiLEDs's Accounts Receivable increased by $3.21 Mil from Aug. 2024 to Aug. 2025 .

SemiLEDs's Accounts Receivable for the quarter that ended in Feb. 2026 was $1.65 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. SemiLEDs's Days Sales Outstanding for the three months ended in Feb. 2026 was 141.42.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. SemiLEDs's liquidation value for the three months ended in Feb. 2026 was $-7.10 Mil.

SemiLEDs  (NAS:LEDS) 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.

SemiLEDs's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.649/1.064*91
=141.42

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

SemiLEDs's liquidation value for the quarter that ended in Feb. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=3.978-14.756+0.75 * 1.649+0.5 * 4.885
=-7.10

* 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.

SemiLEDs Change In Receivables Related Terms

SemiLEDs Change In Receivables Historical Data

* Premium members only.

The historical data trend for SemiLEDs'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.

SemiLEDs Change In Receivables Chart

SemiLEDs Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.16 0.17 -0.15 0.46 -3.21

SemiLEDs Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 -0.02 0.15 -3.49 1.64 0.21
LEDS
51GF Score
SemiLEDs Corp LEDS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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SemiLEDs 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 Feb. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-1.49 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 $-1.49 Mil mean?
SemiLEDs (LEDS) has a Change In Receivables of $-1.49 Mil as of Feb. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for SemiLEDs and its competitors.
Is SemiLEDs' Change In Receivables too high?
SemiLEDs' current Change In Receivables is $-1.49 Mil. Overall, SemiLEDs has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SemiLEDs' Change In Receivables compare to PRSO and PRKR?
SemiLEDs' Change In Receivables of $-1.49 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 SemiLEDs and its competitors. SemiLEDs's current Change In Receivables is $-1.49 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SemiLEDs stock overvalued right now?
Based on GuruFocus' analysis, SemiLEDs (LEDS) is currently considered Possible Value Trap. The stock's GF Value™ is $6.03, compared to a current price of $1.69 — trading 72% below its estimated fair value. The current Change In Receivables is $-1.49 Mil. SemiLEDs' overall GF Score™ is 51/100 with 4 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 SemiLEDs (LEDS), the current Change In Receivables is $-1.49 Mil as of Feb. 2026. 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 SemiLEDs (LEDS) Overvalued in 2026?

Based on GuruFocus' analysis, SemiLEDs stock appears to be undervalued. The current stock price of $1.69 is trading 72% below its estimated GF Value™ of $6.03. GuruFocus considers SemiLEDs to be Possible Value Trap.

Key valuation signals for LEDS:

  • Change In Receivables: $-1.49 Mil
  • GF Value™: $6.03 vs. price of $1.69 (72% below fair value)
  • GF Score™: 51/100 with 4 warning signs

No single metric tells the full story. See the LEDS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

SemiLEDs Business Description

Address No.11 Ke Jung Road, 3rd Floor, Chu-Nan Site. Chu-Nan 350, Hsinchu Science Park, Miao-Li County, Miao-Li, TWN, 350
SemiLEDs Corp develops, manufactures, and sells light-emitting diode chips and LED components. The company's products include LED Chips, LED Components, and Lighting Products. Its products are used for general lighting applications, including street lights and commercial, industrial, system, and residential lighting; specialty industrial applications, such as ultraviolet, or Ultraviolet, curing of polymers, LED light therapy in medical/cosmetic applications, counterfeit detection, LED lighting for horticulture applications, architectural lighting and entertainment lighting. Substantial revenue is generated from the sale of LED components products. Geographically, it derives a majority of its revenue from Japan.
51GF Score

Get the complete analysis for LEDS

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

$1.69
Price
$6.03
GF Value