Alpha and Omega Semiconductor Ltd (AOSL)

Receivables turnover

		Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Revenue	US$ in thousands	696,162,000	657,274	691,321	777,552	656,902
Receivables	US$ in thousands	34,772	15,951	22,420	65,681	35,789
Receivables turnover		20,020.76	41.21	30.84	11.84	18.35

June 30, 2025 calculation

Receivables turnover = Revenue ÷ Receivables
= $696,162,000K ÷ $34,772K
= 20,020.76

The receivables turnover ratio for Alpha and Omega Semiconductor Ltd demonstrates significant fluctuations over the analyzed period from June 30, 2021, to June 30, 2025.

In the fiscal year ending June 30, 2021, the receivables turnover was 18.35, indicating the company's efficiency in collecting its receivables during that period. The ratio declined markedly in the subsequent year, reaching 11.84 as of June 30, 2022, which suggests a slowdown in collection efficiency or potentially a change in credit policies or customer payment behaviors.

However, starting in the fiscal year ending June 30, 2023, the receivables turnover exhibits a substantial increase, rising to 30.84. This upward movement signifies an improvement in accounts receivable collection efficiency, with the company likely realizing more rapid cash inflows relative to its receivables. The trend continues into the fiscal year ending June 30, 2024, with a further increase to 41.21, indicating a notable acceleration in receivables collection efficiency during this period.

The figure reported for June 30, 2025, at 20,020.76, appears to be an anomaly or possibly a typographical error, considering the pattern of ratios in prior years. Such an extraordinary value does not align with the historical data trend and suggests the need for clarification or validation of this data point.

Overall, the ratio's trend reflects periods of both decline and improvement in receivables management. The sharp increase in ratios in recent years indicates a move toward more efficient account collection processes, barring the anomalous data point, which warrants further investigation.