ACLS (Axcelis Technologies) Days Sales Outstanding: 75.74 (As of Mar. 2026) — 20% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ACLS Axcelis Technologies Inc ACLS
93 GF Score
Price $112.05
GF Value $87.60
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is Axcelis Technologies Days Sales Outstanding?

Axcelis Technologies ACLS -6.60% 93 Days Sales Outstanding is 75.74 as of Mar. 2026, which is 20% above its 10-year median of 63.06. GuruFocus rates ACLS with a GF Score™ of 93/100 and a GF Value™ of $87.60 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 1,017 Semiconductors companies, Axcelis Technologies ranks worse than 56.15% on this metric.

Axcelis Technologies's average Accounts Receivable for the three months ended in Mar. 2026 was $165.1 Mil. Axcelis Technologies's Revenue for the three months ended in Mar. 2026 was $199.0 Mil. Hence, Axcelis Technologies's Days Sales Outstanding for the three months ended in Mar. 2026 was 75.74.

The historical rank and industry rank for Axcelis Technologies's Days Sales Outstanding or its related term are showing as below:

ACLS' s Days Sales Outstanding Range Over the Past 10 Years
Min: 52.7   Med: 63.06   Max: 86.46
Current: 67.5

During the past 13 years, Axcelis Technologies's highest Days Sales Outstanding was 86.46. The lowest was 52.70. And the median was 63.06.

ACLS's Days Sales Outstanding is ranked worse than
56.15% of 1017 companies
in the Semiconductors industry
Industry Median: 62.74 vs ACLS: 67.50

Axcelis Technologies's Days Sales Outstanding declined from Mar. 2025 (87.22) to Mar. 2026 (75.74).


Axcelis Technologies  (NAS:ACLS) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Axcelis Technologies Days Sales Outstanding Related Terms


Axcelis Technologies Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Axcelis Technologies's Days Sales Outstanding 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.

Axcelis Technologies Days Sales Outstanding Chart

Axcelis Technologies Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 52.70 54.39 62.59 75.50 80.83

Axcelis Technologies Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Sales Outstanding 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 87.22 71.25 61.19 60.52 75.74

ACLS vs UCTT, IPGP, VECO: Days Sales Outstanding Comparison

For the Semiconductor Equipment & Materials subindustry, Axcelis Technologies's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Axcelis Technologies Days Sales Outstanding vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Axcelis Technologies's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Axcelis Technologies's Days Sales Outstanding falls into.


ACLS
93GF Score
Axcelis Technologies Inc ACLS
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Axcelis Technologies Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

Axcelis Technologies's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (203.149 + 168.479) / 2 ) / 839.048*365
=185.814 / 839.048*365
=80.83

Axcelis Technologies's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding (Q: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (168.479 + 161.814) / 2 ) / 198.956*365 / 4
=165.1465 / 198.956*365 / 4
=75.74

* 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 Days Sales Outstanding →
What does a Days Sales Outstanding of 75.74 mean?
Axcelis Technologies (ACLS) has a Days Sales Outstanding of 75.74 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Axcelis Technologies and its competitors. This is 20% above median its historical median of 63.06. Over the past decade, Axcelis Technologies' Days Sales Outstanding has ranged from 52.70 to 86.46. According to the industry distribution chart, Axcelis Technologies ranks #571 out of 1017 companies in the Semiconductors industry, placing it in the top 56.1%.
Is Axcelis Technologies' Days Sales Outstanding too high?
Axcelis Technologies' current Days Sales Outstanding of 75.74 is 20% above median its 10-year median of 63.06. Over the past 10 years, this metric has ranged from a low of 52.70 to a high of 86.46. The Semiconductors industry median Days Sales Outstanding is 62.74. Axcelis Technologies' value of 75.74 is 20.7% above this industry median. Based on the distribution chart, Axcelis Technologies ranks #571 out of 1017 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Axcelis Technologies has a GF Score™ of 93/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Axcelis Technologies' Days Sales Outstanding compare to UCTT and IPGP?
According to the Semiconductors industry distribution chart, Axcelis Technologies ranks #571 out of 1017 companies for Days Sales Outstanding. This places Axcelis Technologies in the lower half of its industry. The industry median Days Sales Outstanding is 62.74. Axcelis Technologies' value of 75.74 is 20.7% above this benchmark. Historically, Axcelis Technologies' own Days Sales Outstanding has ranged from 52.70 to 86.46 over the past decade. While the company's 10-year median is 63.06 vs. the industry median of 62.74, Axcelis Technologies has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Semiconductors company?
The median Days Sales Outstanding among Semiconductors companies is 62.74, based on 1,017 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Axcelis Technologies's current Days Sales Outstanding of 75.74 is 20.7% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Axcelis Technologies and its competitors. For the Semiconductors industry, the median Days Sales Outstanding is 62.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Axcelis Technologies's current Days Sales Outstanding is 75.74, which is 20% above median its own 10-year median of 63.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Axcelis Technologies stock overvalued right now?
Based on GuruFocus' analysis, Axcelis Technologies (ACLS) is currently considered Modestly Overvalued. The stock's GF Value™ is $87.60, compared to a current price of $112.05 — trading 27.9% above its estimated fair value. The current Days Sales Outstanding is 75.74, which is 20% above median its 10-year median of 63.06 and 20.7% above the Semiconductors industry median of 62.74. Axcelis Technologies' overall GF Score™ is 93/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Axcelis Technologies (ACLS), the current Days Sales Outstanding is 75.74 as of Mar. 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 Axcelis Technologies (ACLS) Overvalued in 2026?

Based on GuruFocus' analysis, Axcelis Technologies stock appears to be overvalued. The current stock price of $112.05 is trading 27.9% above its estimated GF Value™ of $87.60. GuruFocus considers Axcelis Technologies to be Modestly Overvalued.

Key valuation signals for ACLS:

  • Days Sales Outstanding: 75.74 (20% above median its 10-year median of 63.06)
  • GF Value™: $87.60 vs. price of $112.05 (27.9% above fair value)
  • GF Score™: 93/100 with 4 warning signs
  • Industry Position: 20.7% above the Semiconductors median (#571 of 1017)

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


Axcelis Technologies Business Description

Address 108 Cherry Hill Drive, Beverly, MA, USA, 01915
Axcelis Technologies Inc designs, manufactures, and services ion implantation and other processing equipment used in the fabrication of semiconductor chips. In addition to equipment, the company provides aftermarket lifecycle products and services, including used tools, spare parts, equipment upgrades, maintenance services, and customer training. Geographically, the group has a business presence in North America, Asia Pacific, and Europe, of which key revenue is derived from the Asia Pacific.
93GF Score

Get the complete analysis for ACLS

Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$112.05
Price
$87.60
GF Value