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Tehmag Foods's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 54.12.
Tehmag Foods's Days Inventory for the
three
months ended in Dec. 2025 was 71.25.
Tehmag Foods's Days Payable for the
three
months ended in Dec. 2025 was 15.88.
Therefore, Tehmag Foods's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 109.49.
Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.
Be Aware
CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.
The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.
Tehmag Foods Cash Conversion Cycle Related Terms
Tehmag Foods Cash Conversion Cycle Historical Data
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The historical data trend for Tehmag Foods's Cash Conversion Cycle 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.
ROCO:1264 vs KHC, GIS: Cash Conversion Cycle Comparison
For the Packaged Foods subindustry, Tehmag Foods's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle 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.
Tehmag Foods Cash Conversion Cycle vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Tehmag Foods's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Tehmag Foods's Cash Conversion Cycle falls into.
Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.
Cash Conversion Cycle is one of several measures of management effectiveness.
Tehmag Foods's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Tehmag Foods (ROCO:1264) has a Cash Conversion Cycle of 109.49 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tehmag Foods and its competitors.
Is Tehmag Foods' Cash Conversion Cycle too high?
Tehmag Foods' current Cash Conversion Cycle is 109.49. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.55. Tehmag Foods' value of 109.49 is 44.9% above this industry median. Overall, Tehmag Foods has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tehmag Foods' Cash Conversion Cycle compare to KHC and GIS?
Tehmag Foods' Cash Conversion Cycle of 109.49 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.55. Tehmag Foods' value of 109.49 is 44.9% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.55, based on 1,951 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Tehmag Foods's current Cash Conversion Cycle of 109.49 is 44.9% above 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 Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tehmag Foods and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tehmag Foods's current Cash Conversion Cycle is 109.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tehmag Foods stock overvalued right now?
Based on GuruFocus' analysis, Tehmag Foods (ROCO:1264) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$356.70, compared to a current price of NT$259.00 — trading 27.4% below its estimated fair value. The current Cash Conversion Cycle is 109.49 and 44.9% above the Consumer Packaged Goods industry median of 75.55. Tehmag Foods' overall GF Score™ is 78/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For Tehmag Foods (ROCO:1264), the current Cash Conversion Cycle is 109.49 as of Dec. 2025. 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 Tehmag Foods (ROCO:1264) Overvalued in 2026?
Based on GuruFocus' analysis, Tehmag Foods stock appears to be undervalued.
The current stock price of NT$259.00 is trading 27.4% below its estimated GF Value™ of NT$356.70.
GuruFocus considers Tehmag Foods to be Modestly Undervalued.
Key valuation signals for ROCO:1264:
Cash Conversion Cycle: 109.49
GF Value™: NT$356.70 vs. price of NT$259.00 (27.4% below fair value)
Industry Position: 44.9% above the Consumer Packaged Goods median
No single metric tells the full story. See the ROCO:1264 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tehmag Foods Corp is engaged in Baking, cooking and steaming food manufacturing industry; Flour milling industry; Food additive manufacturing industry; Noodle and vermicelli food manufacturing industry and Food and beverage retail industry. Its marketing channels include bakery shops, hotels, restaurants. The company offers baked goods, dairy products, all kinds of packaging materials and instruments of baking mixes.
78GF Score
Get the complete analysis for ROCO:1264
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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