LEDS (SemiLEDs) Days Sales Outstanding: 19.32 (As of May. 2026) — 56% Below Median

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LEDS SemiLEDs Corp LEDS
48 GF Score
Price $2.24
GF Value $6.07
Valuation Possible Value Trap
! 4 Warning Signs
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What is SemiLEDs Days Sales Outstanding?

SemiLEDs LEDS +45.45% 48 Days Sales Outstanding is 19.32 as of May. 2026, which is 56% below its 10-year median of 43.87. GuruFocus rates LEDS with a GF Score™ of 48/100 and a GF Value™ of $6.07 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,017 Semiconductors companies, SemiLEDs ranks better than 97.44% on this metric.

SemiLEDs's average Accounts Receivable for the three months ended in May. 2026 was $1.92 Mil. SemiLEDs's Revenue for the three months ended in May. 2026 was $9.07 Mil. Hence, SemiLEDs's Days Sales Outstanding for the three months ended in May. 2026 was 19.32.

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

LEDS' s Days Sales Outstanding Range Over the Past 10 Years
Min: 15.97   Med: 43.87   Max: 84.64
Current: 15.97

During the past 13 years, SemiLEDs's highest Days Sales Outstanding was 84.64. The lowest was 15.97. And the median was 43.87.

LEDS's Days Sales Outstanding is ranked better than
97.44% of 1017 companies
in the Semiconductors industry
Industry Median: 62.74 vs LEDS: 15.97

SemiLEDs's Days Sales Outstanding increased from May. 2025 (1.15) to May. 2026 (19.32).


SemiLEDs  (NAS:LEDS) Days Sales Outstanding Explanation

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


SemiLEDs Days Sales Outstanding Related Terms


SemiLEDs Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for SemiLEDs'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.

SemiLEDs Days Sales Outstanding Chart

SemiLEDs Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 84.64 45.17 51.07 42.57 16.99

SemiLEDs Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 1.15 12.94 96.88 150.77 19.32

LEDS vs PRSO, PRKR, GUER: Days Sales Outstanding Comparison

For the Semiconductors subindustry, SemiLEDs'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.


SemiLEDs Days Sales Outstanding vs Semiconductors Industry

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

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


LEDS
48GF Score
SemiLEDs Corp LEDS
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SemiLEDs 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.

SemiLEDs's Days Sales Outstanding for the fiscal year that ended in Aug. 2025 is calculated as

Days Sales Outstanding (A: Aug. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Aug. 2024 ) + Accounts Receivable (A: Aug. 2025 )) / count ) / Revenue (A: Aug. 2025 )*Days in Period
=( (0.416 + 3.588) / 2 ) / 43.009*365
=2.002 / 43.009*365
=16.99

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

Days Sales Outstanding (Q: May. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Feb. 2026 ) + Accounts Receivable (A: May. 2026 )) / count ) / Revenue (A: May. 2026 )*Days in Period
=( (1.649 + 2.193) / 2 ) / 9.074*365 / 4
=1.921 / 9.074*365 / 4
=19.32

* 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 19.32 mean?
SemiLEDs (LEDS) has a Days Sales Outstanding of 19.32 as of May. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on SemiLEDs and its competitors. This is 56% below median its historical median of 43.87. Over the past decade, SemiLEDs' Days Sales Outstanding has ranged from 15.97 to 84.64. According to the industry distribution chart, SemiLEDs ranks #26 out of 1017 companies in the Semiconductors industry, placing it in the top 2.6%.
Is SemiLEDs' Days Sales Outstanding too high?
SemiLEDs' current Days Sales Outstanding of 19.32 is 56% below median its 10-year median of 43.87. Over the past 10 years, this metric has ranged from a low of 15.97 to a high of 84.64. The Semiconductors industry median Days Sales Outstanding is 62.74. SemiLEDs' value of 19.32 is 69.2% below this industry median. Based on the distribution chart, SemiLEDs ranks #26 out of 1017 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, SemiLEDs has a GF Score™ of 48/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SemiLEDs' Days Sales Outstanding compare to PRSO and PRKR?
According to the Semiconductors industry distribution chart, SemiLEDs ranks #26 out of 1017 companies for Days Sales Outstanding. This places SemiLEDs in the top 3% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 62.74. SemiLEDs' value of 19.32 is 69.2% below this benchmark. Historically, SemiLEDs' own Days Sales Outstanding has ranged from 15.97 to 84.64 over the past decade. While the company's 10-year median is 43.87 vs. the industry median of 62.74, SemiLEDs has consistently been below 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. SemiLEDs's current Days Sales Outstanding of 19.32 is 69.2% below 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 SemiLEDs 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. SemiLEDs's current Days Sales Outstanding is 19.32, which is 56% below median its own 10-year median of 43.87. 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 $6.07, compared to a current price of $2.24 — trading 63.1% below its estimated fair value. The current Days Sales Outstanding is 19.32, which is 56% below median its 10-year median of 43.87 and 69.2% below the Semiconductors industry median of 62.74. SemiLEDs' overall GF Score™ is 48/100 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 SemiLEDs (LEDS), the current Days Sales Outstanding is 19.32 as of May. 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 $2.24 is trading 63.1% below its estimated GF Value™ of $6.07. GuruFocus considers SemiLEDs to be Possible Value Trap.

Key valuation signals for LEDS:

  • Days Sales Outstanding: 19.32 (56% below median its 10-year median of 43.87)
  • GF Value™: $6.07 vs. price of $2.24 (63.1% below fair value)
  • GF Score™: 48/100 with 4 warning signs
  • Industry Position: 69.2% below the Semiconductors median (#26 of 1017)

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

Other Exchanges 6LD1:Germany
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.
48GF Score

Get the complete analysis for LEDS

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

$2.24
Price
$6.07
GF Value