Solar Applied Materials Technology (ROCO:1785) Cash Conversion Cycle: 166.33 (As of Dec. 2025)


ROCO:1785 Solar Applied Materials Technology Corp ROCO:1785
57 GF Score
Price NT$143.00
GF Value NT$93.40
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Solar Applied Materials Technology Cash Conversion Cycle?

Solar Applied Materials Technology ROCO:1785 57 Cash Conversion Cycle is 166.33 as of Dec. 2025. GuruFocus rates ROCO:1785 with a GF Score™ of 57/100 and a GF Value™ of NT$93.40 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Solar Applied Materials Technology's Days Sales Outstanding for the three months ended in Dec. 2025 was 23.79.
Solar Applied Materials Technology's Days Inventory for the three months ended in Dec. 2025 was 166.2.
Solar Applied Materials Technology's Days Payable for the three months ended in Dec. 2025 was 23.66.
Therefore, Solar Applied Materials Technology's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 166.33.


Solar Applied Materials Technology  (ROCO:1785) Cash Conversion Cycle Explanation

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.


Solar Applied Materials Technology Cash Conversion Cycle Related Terms


Solar Applied Materials Technology Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Solar Applied Materials Technology'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.

Solar Applied Materials Technology Cash Conversion Cycle Chart

Solar Applied Materials Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 130.73 182.76 220.07 188.81 175.48

Solar Applied Materials Technology Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Cash Conversion Cycle 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 177.52 194.12 166.80 159.74 166.33

ROCO:1785 vs CRS, ATI, MLI: Cash Conversion Cycle Comparison

For the Metal Fabrication subindustry, Solar Applied Materials Technology'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.


Solar Applied Materials Technology Cash Conversion Cycle vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Solar Applied Materials Technology's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Solar Applied Materials Technology's Cash Conversion Cycle falls into.


ROCO:1785
57GF Score
Solar Applied Materials Technology Corp ROCO:1785
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Solar Applied Materials Technology Cash Conversion Cycle Calculation

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.

Solar Applied Materials Technology's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=24.61+177.49-26.62
=175.48

Solar Applied Materials Technology's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=23.79+166.2-23.66
=166.33

* 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.

Frequently Asked Questions Learn more about Cash Conversion Cycle →
What does a Cash Conversion Cycle of 166.33 mean?
Solar Applied Materials Technology (ROCO:1785) has a Cash Conversion Cycle of 166.33 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Solar Applied Materials Technology and its competitors.
Is Solar Applied Materials Technology's Cash Conversion Cycle too high?
Solar Applied Materials Technology's current Cash Conversion Cycle is 166.33. The Industrial Products industry median Cash Conversion Cycle is 122.24. Solar Applied Materials Technology's value of 166.33 is 36.1% above this industry median. Overall, Solar Applied Materials Technology has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Solar Applied Materials Technology's Cash Conversion Cycle compare to CRS and ATI?
Solar Applied Materials Technology's Cash Conversion Cycle of 166.33 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.24. Solar Applied Materials Technology's value of 166.33 is 36.1% 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 an Industrial Products company?
The median Cash Conversion Cycle among Industrial Products companies is 122.24, based on 3,035 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. Solar Applied Materials Technology's current Cash Conversion Cycle of 166.33 is 36.1% 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 Solar Applied Materials Technology and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Solar Applied Materials Technology's current Cash Conversion Cycle is 166.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Solar Applied Materials Technology stock overvalued right now?
Based on GuruFocus' analysis, Solar Applied Materials Technology (ROCO:1785) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$93.40, compared to a current price of NT$143.00 — trading 53.1% above its estimated fair value. The current Cash Conversion Cycle is 166.33 and 36.1% above the Industrial Products industry median of 122.24. Solar Applied Materials Technology's overall GF Score™ is 57/100 with 1 warning sign 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 Solar Applied Materials Technology (ROCO:1785), the current Cash Conversion Cycle is 166.33 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 Solar Applied Materials Technology (ROCO:1785) Overvalued in 2026?

Based on GuruFocus' analysis, Solar Applied Materials Technology stock appears to be overvalued. The current stock price of NT$143.00 is trading 53.1% above its estimated GF Value™ of NT$93.40. GuruFocus considers Solar Applied Materials Technology to be Significantly Overvalued.

Key valuation signals for ROCO:1785:

  • Cash Conversion Cycle: 166.33
  • GF Value™: NT$93.40 vs. price of NT$143.00 (53.1% above fair value)
  • GF Score™: 57/100 with 1 warning sign
  • Industry Position: 36.1% above the Industrial Products median

No single metric tells the full story. See the ROCO:1785 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Solar Applied Materials Technology Business Description

Address No. 1, Gongye 3rd Road, Annan District, Tainan, TWN, 70955
Solar Applied Materials Technology Corp is a company involved in research and development and manufacturing of thin-film sputtering targets. It is engaged in manufacturing, processing, recycling, refining, and trading of sputtering targets for thin film, precious metal materials, and specialty chemicals for automobiles. The firm's operating segment includes Solar and Solar (KunShan). The firm generates the majority of its revenue from Solar (KunShan), which is principally engaged in producing photovoltaic sputtering targets for thin film, electroplating chemicals, specialty chemicals for automobiles, and electroplating processing.
57GF Score

Get the complete analysis for ROCO:1785

Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$143.00
Price
NT$93.40
GF Value