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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.
Win Semiconductors's Days Sales Outstanding for the
three
months ended in Jun. 2026 was 32.75.
In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Win Semiconductors's liquidation value for the
three
months ended in Jun. 2026 was NT$-8,333 Mil.
Win Semiconductors (ROCO:3105) Change In Receivables Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
Win Semiconductors's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Win Semiconductors Change In Receivables Related Terms
Win Semiconductors Change In Receivables Historical Data
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The historical data trend for Win Semiconductors's Change In Receivables can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Win Semiconductors Change In Receivables Calculation
Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.
Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-632 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.
What does a Change In Receivables of NT$-632 Mil mean?
Win Semiconductors (ROCO:3105) has a Change In Receivables of NT$-632 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Win Semiconductors and its competitors.
Is Win Semiconductors' Change In Receivables too high?
Win Semiconductors' current Change In Receivables is NT$-632 Mil. Overall, Win Semiconductors has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Win Semiconductors' Change In Receivables compare to NVDA and AVGO?
Win Semiconductors' Change In Receivables of NT$-632 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 Win Semiconductors and its competitors. Win Semiconductors's current Change In Receivables is NT$-632 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Win Semiconductors stock overvalued right now?
Based on GuruFocus' analysis, Win Semiconductors (ROCO:3105) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$182.04, compared to a current price of NT$472.50 — trading 159.6% above its estimated fair value. The current Change In Receivables is NT$-632 Mil. Win Semiconductors' overall GF Score™ is 74/100 with 3 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 Win Semiconductors (ROCO:3105), the current Change In Receivables is NT$-632 Mil as of Jun. 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 Win Semiconductors (ROCO:3105) Overvalued in 2026?
Based on GuruFocus' analysis, Win Semiconductors stock appears to be overvalued.
The current stock price of NT$472.50 is trading 159.6% above its estimated GF Value™ of NT$182.04.
GuruFocus considers Win Semiconductors to be Significantly Overvalued.
Key valuation signals for ROCO:3105:
Change In Receivables: NT$-632 Mil
GF Value™: NT$182.04 vs. price of NT$472.50 (159.6% above fair value)
No single metric tells the full story. See the ROCO:3105 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Founded in 1999, Win Semiconductors is the largest foundry for nonsilicon-based semiconductor components, most notably gallium arsenide, or GaAs; gallium nitride, or GaN; and silicon carbide, or SiC. Win Semi wielded over 50% share in the GaAs foundry market in 2025, followed by Advanced Wireless Semiconductor and GCS Holdings. The company's headquarters, four factories, and most of its 3,500 employees are based in Taoyuan City, Taiwan. Its products are applied in mobile, Wi-Fi networks, cellular infrastructure (such as base stations), satellite communication, optical communication, and 3D sensing. The company also provides automated testing and inspection services.
74GF Score
Get the complete analysis for ROCO:3105
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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