GURUFOCUS.COM » STOCK LIST » Technology » Semiconductors » Seoul Semiconductor Co Ltd (XKRX:046890) » Definitions » Accounts Receivable

Seoul Semiconductor Co (XKRX:046890) Accounts Receivable : ₩286,117 Mil (As of Mar. 2024)


View and export this data going back to 2002. Start your Free Trial

What is Seoul Semiconductor Co Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Seoul Semiconductor Co's accounts receivables for the quarter that ended in Mar. 2024 was ₩286,117 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Seoul Semiconductor Co's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 108.06.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Seoul Semiconductor Co's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was ₩-2,780.52.


Seoul Semiconductor Co Accounts Receivable Historical Data

The historical data trend for Seoul Semiconductor Co'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.

* Premium members only.

Seoul Semiconductor Co Accounts Receivable Chart

Seoul Semiconductor Co Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 329,004.87 367,228.05 379,589.76 306,604.67 286,774.80

Seoul Semiconductor Co Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
Accounts Receivable 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 298,260.21 315,746.56 336,322.77 286,774.80 286,116.87

Seoul Semiconductor Co Accounts Receivable Calculation

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


Seoul Semiconductor Co 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.

Seoul Semiconductor Co's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=286116.869/241618.8*91
=108.06

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

Seoul Semiconductor Co's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2024 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)
=(99500.853+0.75 * 286116.869+0.5 * 117356.48-525941.093
-0-3594.906)/56.3813
=-2,780.52

* 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.


Seoul Semiconductor Co Accounts Receivable Related Terms

Thank you for viewing the detailed overview of Seoul Semiconductor Co's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


Seoul Semiconductor Co (XKRX:046890) Business Description

Traded in Other Exchanges
N/A
Address
148-29 Gasan-dong, Geumcheon-gu, Seoul, KOR, 153-023
Seoul Semiconductor Co Ltd is a company catering to the semiconductor industry in Korea. It manufactures and markets light emitting diodes used in notice boards and billboards; customized modules used in lightings and home appliances, and sensors used in printers and vending machines. Its array of products includes side view LEDs, top view LEDs, chip LEDs, lamp LEDs and high flux LEDs. The company has markets located at home and abroad.

Seoul Semiconductor Co (XKRX:046890) Headlines

No Headlines