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Microcosm Technology Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 115.05.
Microcosm Technology Co's Days Inventory for the
three
months ended in Dec. 2025 was 85.52.
Microcosm Technology Co's Days Payable for the
three
months ended in Dec. 2025 was 11.82.
Therefore, Microcosm Technology Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 188.75.
Microcosm Technology Co (ROCO:3354) 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.
Microcosm Technology Co Cash Conversion Cycle Related Terms
Microcosm Technology Co Cash Conversion Cycle Historical Data
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The historical data trend for Microcosm Technology Co'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.
Microcosm Technology Co Cash Conversion Cycle Chart
ROCO:3354 vs APH, GLW: Cash Conversion Cycle Comparison
For the Electronic Components subindustry, Microcosm Technology Co'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.
Microcosm Technology Co Cash Conversion Cycle vs Hardware Industry
For the Hardware industry and Technology sector, Microcosm Technology Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Microcosm Technology Co's Cash Conversion Cycle falls into.
Microcosm Technology Co 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.
Microcosm Technology Co'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.
Microcosm Technology Co (ROCO:3354) has a Cash Conversion Cycle of 188.75 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Microcosm Technology Co and its competitors.
Is Microcosm Technology Co's Cash Conversion Cycle too high?
Microcosm Technology Co's current Cash Conversion Cycle is 188.75. The Hardware industry median Cash Conversion Cycle is 99.20. Microcosm Technology Co's value of 188.75 is 90.3% above this industry median. Overall, Microcosm Technology Co has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Microcosm Technology Co's Cash Conversion Cycle compare to APH and GLW?
Microcosm Technology Co's Cash Conversion Cycle of 188.75 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 99.20. Microcosm Technology Co's value of 188.75 is 90.3% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 99.20, based on 2,478 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. Microcosm Technology Co's current Cash Conversion Cycle of 188.75 is 90.3% 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 Microcosm Technology Co and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 99.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Microcosm Technology Co's current Cash Conversion Cycle is 188.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Microcosm Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Microcosm Technology Co (ROCO:3354) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$14.05, compared to a current price of NT$21.80 — trading 55.2% above its estimated fair value. The current Cash Conversion Cycle is 188.75 and 90.3% above the Hardware industry median of 99.20. Microcosm Technology Co's overall GF Score™ is 49/100 with 4 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 Microcosm Technology Co (ROCO:3354), the current Cash Conversion Cycle is 188.75 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 Microcosm Technology Co (ROCO:3354) Overvalued in 2026?
Based on GuruFocus' analysis, Microcosm Technology Co stock appears to be overvalued.
The current stock price of NT$21.80 is trading 55.2% above its estimated GF Value™ of NT$14.05.
GuruFocus considers Microcosm Technology Co to be Significantly Overvalued.
Key valuation signals for ROCO:3354:
Cash Conversion Cycle: 188.75
GF Value™: NT$14.05 vs. price of NT$21.80 (55.2% above fair value)
Industry Position: 90.3% above the Hardware median
No single metric tells the full story. See the ROCO:3354 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Microcosm Technology Co Ltd is mainly engaged in the research, development, manufacture, and sale of ultra-thin flexible printed circuit board materials, adhesive-free flexible printed circuit board materials, and film-on-chip flexible substrates. The company is also engaged in the manufacture and sale of printed circuit board materials and chip-on-film (COF) flexible printed boards. Its products include Display Materials, Semiconductor Materials, Ion Exchange Membrane, and FPCB/PCB Materials.
49GF Score
Get the complete analysis for ROCO:3354
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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