Alpha and Omega Semiconductor Ltd (AOSL)

Days of sales outstanding (DSO)

Jun 30, 2025 Jun 30, 2024 Jun 30, 2023 Jun 30, 2022 Jun 30, 2021
Receivables turnover 20,020.76 41.21 30.84 11.84 18.35
DSO days 0.02 8.86 11.84 30.83 19.89

June 30, 2025 calculation

DSO = 365 ÷ Receivables turnover
= 365 ÷ 20,020.76
= 0.02

The days of sales outstanding (DSO) for Alpha and Omega Semiconductor Ltd over the specified periods demonstrate notable fluctuations, reflecting changes in the company's accounts receivable collection efficiency.

As of June 30, 2021, the DSO was approximately 19.89 days, indicating a relatively moderate period to collect receivables. This metric increased significantly by June 30, 2022, reaching approximately 30.83 days, suggesting a slowdown in receivables collection or potential changes in credit policies, customer payment terms, or market conditions impacting cash flow.

Subsequently, by June 30, 2023, the DSO decreased markedly to around 11.84 days, implying an improvement in receivables management or faster collections from customers. The downward trend continued into June 30, 2024, with the DSO further declining to approximately 8.86 days, which signifies an even more efficient receivables process.

Remarkably, by June 30, 2025, the DSO dramatically dropped to about 0.02 days—an extremely low figure that suggests near-immediate collection of receivables or possibly an anomaly in data reporting or accounting practices. Such a minimal DSO may indicate a highly efficient credit and collections process, or it could reflect a change in revenue recognition methods or a one-time adjustment.

Overall, the trend from 2021 to 2024 indicates significant improvement in receivables turnover efficiency, with the company increasingly reducing the duration it takes to collect payments. The anomalously low DSO in 2025 warrants additional scrutiny to verify the accuracy and underlying causes of this figure.