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Semilux International (Semilux International) Accounts Receivable : $0.18 Mil (As of Dec. 2023)


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What is Semilux International Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Semilux International's accounts receivables for the quarter that ended in Dec. 2023 was $0.18 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Semilux International's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 52.10.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Semilux International's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $0.00.


Semilux International Accounts Receivable Historical Data

The historical data trend for Semilux International's Accounts Receivable 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.

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Semilux International Accounts Receivable Chart

Semilux International Annual Data
Trend Dec21 Dec22 Dec23
Accounts Receivable
0.89 0.21 0.18

Semilux International Quarterly Data
Dec21 Sep22 Dec22 Sep23 Dec23
Accounts Receivable 0.89 - 0.21 0.11 0.18

Semilux International Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.


Semilux International Accounts Receivable 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 receivables are being managed.

Semilux International's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.177/0.31*91
=52.10

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Semilux International's accounts receivable are only considered to be worth 75% of book value:

Semilux International's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2023 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(6.479+0.75 * 0.177+0.5 * 1.528-5.313
-0-1.867)/42.0991
=0.00

* 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.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Semilux International Accounts Receivable Related Terms

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Semilux International (Semilux International) Business Description

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