SITM (SiTime) Change In Receivables: $-61.8 Mil (TTM As of Jun. 2026)

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SITM SiTime Corp SITM
74 GF Score
Price $725.28
GF Value $442.72
Valuation Significantly Overvalued
! 7 Warning Signs
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What is SiTime Change In Receivables?

SiTime SITM +5.40% 74 Change In Receivables is $-61.8 Mil as of Jun. 2026. GuruFocus rates SITM with a GF Score™ of 74/100 and a GF Value™ of $442.72 (Significantly Overvalued). The stock has 7 warning signs investors should review.

SiTime's change in receivables for the quarter that ended in Jun. 2026 was $-33.7 Mil. It means SiTime's Accounts Receivable increased by $33.7 Mil from Mar. 2026 to Jun. 2026 .

SiTime's change in receivables for the fiscal year that ended in Dec. 2025 was $-6.8 Mil. It means SiTime's Accounts Receivable increased by $6.8 Mil from Dec. 2024 to Dec. 2025 .

SiTime's Accounts Receivable for the quarter that ended in Jun. 2026 was $88.7 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. SiTime's Days Sales Outstanding for the three months ended in Jun. 2026 was 51.42.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. SiTime's liquidation value for the three months ended in Jun. 2026 was $559.2 Mil.


SiTime  (NAS:SITM) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=88.706/157.432*91
=51.42

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

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

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1921.141-1480.471+0.75 * 88.706+0.5 * 103.904
=559.2

* 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.


SiTime Change In Receivables Related Terms


SiTime Change In Receivables Historical Data

* Premium members only.

The historical data trend for SiTime'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.

SiTime Change In Receivables Chart

SiTime Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only -13.72 -2.85 19.37 -16.35 -6.83

SiTime Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1.25 4.36 -22.54 -9.96 -33.71
SITM
74GF Score
SiTime Corp SITM
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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SiTime 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 $-61.8 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 $-61.8 Mil mean?
SiTime (SITM) has a Change In Receivables of $-61.8 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for SiTime and its competitors.
Is SiTime's Change In Receivables too high?
SiTime's current Change In Receivables is $-61.8 Mil. Overall, SiTime has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SiTime's Change In Receivables compare to LSCC and MTSI?
SiTime's Change In Receivables of $-61.8 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 SiTime and its competitors. SiTime's current Change In Receivables is $-61.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SiTime stock overvalued right now?
Based on GuruFocus' analysis, SiTime (SITM) is currently considered Significantly Overvalued. The stock's GF Value™ is $442.72, compared to a current price of $725.28 — trading 63.8% above its estimated fair value. The current Change In Receivables is $-61.8 Mil. SiTime's overall GF Score™ is 74/100 with 7 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 SiTime (SITM), the current Change In Receivables is $-61.8 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 SiTime (SITM) Overvalued in 2026?

Based on GuruFocus' analysis, SiTime stock appears to be overvalued. The current stock price of $725.28 is trading 63.8% above its estimated GF Value™ of $442.72. GuruFocus considers SiTime to be Significantly Overvalued.

Key valuation signals for SITM:

  • Change In Receivables: $-61.8 Mil
  • GF Value™: $442.72 vs. price of $725.28 (63.8% above fair value)
  • GF Score™: 74/100 with 7 warning signs

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


SiTime Business Description

Other Exchanges SITM:Mexico
Address 5451 Patrick Henry Drive, Santa Clara, CA, USA, 95054
SiTime Corp is a provider of Precision Timing solutions to the international electronics industry, providing the timing functionality needed for electronics to operate reliably and correctly. The Company's products are designed to address a wide range of applications across a broad array of end markets. The Company operates a fabless business model and leverages its international network of distributors to address the end markets it serves. The Company operates in one reportable segment related to the design, development, and sale of silicon timing systems solutions. It operates in Hong Kong, Taiwan, the United States, Singapore, and other regions, with the majority of revenue coming from Hong Kong.
74GF Score

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

$725.28
Price
$442.72
GF Value