Cayman Island Grand Galactica (ROCO:2924) Cash Conversion Cycle: 254.06 (As of Dec. 2025)

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ROCO:2924 Cayman Island Grand Galactica Corp Ltd ROCO:2924
50 GF Score
Price NT$17.95
GF Value NT$20.65
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Cayman Island Grand Galactica Cash Conversion Cycle?

Cayman Island Grand Galactica ROCO:2924 -1.64% 50 Cash Conversion Cycle is 254.06 as of Dec. 2025. GuruFocus rates ROCO:2924 with a GF Score™ of 50/100 and a GF Value™ of NT$20.65 (Modestly Undervalued). The stock has 6 warning signs investors should review.

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

Cayman Island Grand Galactica's Days Sales Outstanding for the three months ended in Dec. 2025 was 25.89.
Cayman Island Grand Galactica's Days Inventory for the three months ended in Dec. 2025 was 416.61.
Cayman Island Grand Galactica's Days Payable for the three months ended in Dec. 2025 was 188.44.
Therefore, Cayman Island Grand Galactica's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 254.06.


Cayman Island Grand Galactica  (ROCO:2924) 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.


Cayman Island Grand Galactica Cash Conversion Cycle Related Terms


Cayman Island Grand Galactica Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Cayman Island Grand Galactica'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.

Cayman Island Grand Galactica Cash Conversion Cycle Chart

Cayman Island Grand Galactica 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 202.17 181.48 79.79 81.05 439.34

Cayman Island Grand Galactica 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 296.93 793.72 785.67 549.14 254.06

ROCO:2924 vs RL, LEVI, VFC: Cash Conversion Cycle Comparison

For the Apparel Manufacturing subindustry, Cayman Island Grand Galactica'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.


Cayman Island Grand Galactica Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cayman Island Grand Galactica's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Cayman Island Grand Galactica's Cash Conversion Cycle falls into.


ROCO:2924
50GF Score
Cayman Island Grand Galactica Corp Ltd ROCO:2924
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Cayman Island Grand Galactica 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.

Cayman Island Grand Galactica'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
=60.7+752.81-374.17
=439.34

Cayman Island Grand Galactica'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
=25.89+416.61-188.44
=254.06

* 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 254.06 mean?
Cayman Island Grand Galactica (ROCO:2924) has a Cash Conversion Cycle of 254.06 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Cayman Island Grand Galactica and its competitors.
Is Cayman Island Grand Galactica's Cash Conversion Cycle too high?
Cayman Island Grand Galactica's current Cash Conversion Cycle is 254.06. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.59. Cayman Island Grand Galactica's value of 254.06 is 103.9% above this industry median. Overall, Cayman Island Grand Galactica has a GF Score™ of 50/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cayman Island Grand Galactica's Cash Conversion Cycle compare to RL and LEVI?
Cayman Island Grand Galactica's Cash Conversion Cycle of 254.06 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.59. Cayman Island Grand Galactica's value of 254.06 is 103.9% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.59, based on 1,039 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. Cayman Island Grand Galactica's current Cash Conversion Cycle of 254.06 is 103.9% 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 Cayman Island Grand Galactica and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cayman Island Grand Galactica's current Cash Conversion Cycle is 254.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cayman Island Grand Galactica stock overvalued right now?
Based on GuruFocus' analysis, Cayman Island Grand Galactica (ROCO:2924) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.65, compared to a current price of NT$17.95 — trading 13.1% below its estimated fair value. The current Cash Conversion Cycle is 254.06 and 103.9% above the Manufacturing - Apparel & Accessories industry median of 124.59. Cayman Island Grand Galactica's overall GF Score™ is 50/100 with 6 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 Cayman Island Grand Galactica (ROCO:2924), the current Cash Conversion Cycle is 254.06 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 Cayman Island Grand Galactica (ROCO:2924) Overvalued in 2026?

Based on GuruFocus' analysis, Cayman Island Grand Galactica stock appears to be undervalued. The current stock price of NT$17.95 is trading 13.1% below its estimated GF Value™ of NT$20.65. GuruFocus considers Cayman Island Grand Galactica to be Modestly Undervalued.

Key valuation signals for ROCO:2924:

  • Cash Conversion Cycle: 254.06
  • GF Value™: NT$20.65 vs. price of NT$17.95 (13.1% below fair value)
  • GF Score™: 50/100 with 6 warning signs
  • Industry Position: 103.9% above the Manufacturing - Apparel & Accessories median

No single metric tells the full story. See the ROCO:2924 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cayman Island Grand Galactica Business Description

Address Zhongshan North Road, 10th Floor, Number 46, Section 2, Zhongshan District, Taipei City, TWN, 104
Cayman Island Grand Galactica Corp Ltd is engaged in construction contracting, research and development, manufacturing and sales of baby products, sales and construction engineering services, and the development, leasing and sale of real estate, residential properties and buildings. The Group has three segments: the General Merchandise Sector, which generates maximum revenue and is engaged in the sale of baby and infant products and other merchandise; the Construction Engineering Sector, which is engaged in construction contracting services; and the Property Development Sector, which is engaged in the development, leasing and sale of real estate, including residential buildings and complexes. The Group operates and generates revenue from Asia.
50GF Score

Get the complete analysis for ROCO:2924

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

NT$17.95
Price
NT$20.65
GF Value