First Sensor AG (WBO:SIS) Receivables Turnover: 0.83 (As of Mar. 2026)

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.

WBO:SIS First Sensor AG WBO:SIS
59 GF Score
Price €52.50
GF Value €46.28
! 4 Warning Signs
View Full Analysis

What is First Sensor AG Receivables Turnover?

First Sensor AG WBO:SIS +1.94% 59 Receivables Turnover is 0.83 as of Mar. 2026. GuruFocus rates WBO:SIS with a GF Score™ of 59/100 and a GF Value™ of €46.28. The stock has 4 warning signs investors should review. Among 1,018 Semiconductors companies, First Sensor AG ranks better than 50.2% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. First Sensor AG's Revenue for the three months ended in Mar. 2026 was €17.24 Mil. First Sensor AG's average Accounts Receivable for the three months ended in Mar. 2026 was €20.75 Mil. Hence, First Sensor AG's Receivables Turnover for the three months ended in Mar. 2026 was 0.83.


First Sensor AG  (WBO:SIS) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


First Sensor AG Receivables Turnover Related Terms


First Sensor AG Receivables Turnover Historical Data

* Premium members only.

The historical data trend for First Sensor AG's Receivables Turnover 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.

First Sensor AG Receivables Turnover Chart

First Sensor AG Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Sep22 Sep23 Sep24 Sep25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.30 6.21 8.16 7.60 6.07

First Sensor AG Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Receivables Turnover 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 1.61 2.09 2.17 0.75 0.83

WBO:SIS vs AMAT, LRCX, KLAC: Receivables Turnover Comparison

For the Semiconductor Equipment & Materials subindustry, First Sensor AG's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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.


First Sensor AG Receivables Turnover vs Semiconductors Industry

For the Semiconductors industry and Technology sector, First Sensor AG's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where First Sensor AG's Receivables Turnover falls into.


WBO:SIS
59GF Score
First Sensor AG WBO:SIS
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First Sensor AG Receivables Turnover Calculation

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

First Sensor AG's Receivables Turnover for the fiscal year that ended in Sep. 2025 is calculated as

Receivables Turnover (A: Sep. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Sep. 2025 ) / ((Accounts Receivable (A: Sep. 2024 ) + Accounts Receivable (A: Sep. 2025 )) / count )
=105.568 / ((15.344 + 19.446) / 2 )
=105.568 / 17.395
=6.07

First Sensor AG's Receivables Turnover for the quarter that ended in Mar. 2026 is calculated as

Receivables Turnover (Q: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Mar. 2026 ) / ((Accounts Receivable (Q: Dec. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=17.241 / ((41.477 + 0.014) / 2 )
=17.241 / 20.7455
=0.83

* 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 Receivables Turnover →
What does a Receivables Turnover of 0.83 mean?
First Sensor AG (WBO:SIS) has a Receivables Turnover of 0.83 as of Mar. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on First Sensor AG and its competitors. According to the industry distribution chart, First Sensor AG ranks #507 out of 1018 companies in the Semiconductors industry, placing it in the top 49.8%.
Is First Sensor AG's Receivables Turnover too high?
First Sensor AG's current Receivables Turnover is 0.83. The Semiconductors industry median Receivables Turnover is 5.82. First Sensor AG's value of 0.83 is 85.7% below this industry median. Based on the distribution chart, First Sensor AG ranks #507 out of 1018 companies in the Semiconductors industry, which is above the industry midpoint. Overall, First Sensor AG has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does First Sensor AG's Receivables Turnover compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, First Sensor AG ranks #507 out of 1018 companies for Receivables Turnover. This puts First Sensor AG in the upper half of its industry. The industry median Receivables Turnover is 5.82. First Sensor AG's value of 0.83 is 85.7% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Semiconductors company?
The median Receivables Turnover among Semiconductors companies is 5.82, based on 1,018 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. First Sensor AG's current Receivables Turnover of 0.83 is 85.7% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on First Sensor AG and its competitors. For the Semiconductors industry, the median Receivables Turnover is 5.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Sensor AG's current Receivables Turnover is 0.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Sensor AG stock overvalued right now?
First Sensor AG (WBO:SIS) has a current Receivables Turnover of 0.83. The stock's GF Value™ is €46.28, compared to a current price of €52.50 — trading 13.4% above its estimated fair value. The current Receivables Turnover is 0.83 and 85.7% below the Semiconductors industry median of 5.82. First Sensor AG's overall GF Score™ is 59/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For First Sensor AG (WBO:SIS), the current Receivables Turnover is 0.83 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 First Sensor AG (WBO:SIS) Overvalued in 2026?

Based on GuruFocus' analysis, First Sensor AG stock appears to be overvalued. The current stock price of €52.50 is trading 13.4% above its estimated GF Value™ of €46.28.

Key valuation signals for WBO:SIS:

  • Receivables Turnover: 0.83
  • GF Value™: €46.28 vs. price of €52.50 (13.4% above fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 85.7% below the Semiconductors median (#507 of 1018)

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


First Sensor AG Business Description

Other Exchanges SIS:Germany
Address Peter-Behrens-Strasse 15, Berlin, BB, DEU, 12459
First Sensor AG is a Germany-based company. It operates in the sensor production and microsystems technology industries. The company's business focuses mainly on the development, manufacture, and distribution of customer-specific optical and non-optical semiconductor sensors and sensor systems. It also develops and manufactures customized hybrid circuits and products for microsystem engineering and packaging. Its product portfolio consists of optical sensors, radiation sensors, pressure sensors, level sensors, flow sensors, inertial sensors, cameras, and other products.
59GF Score

Get the complete analysis for WBO:SIS

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

€52.50
Price
€46.28
GF Value