Taiwan Benefit Co (ROCO:3379) Cash Conversion Cycle: 8.81 (As of Dec. 2025)


ROCO:3379 Taiwan Benefit Co ROCO:3379
56 GF Score
Price NT$34.05
GF Value NT$74.32
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Taiwan Benefit Co Cash Conversion Cycle?

Taiwan Benefit Co ROCO:3379 56 Cash Conversion Cycle is 8.81 as of Dec. 2025. GuruFocus rates ROCO:3379 with a GF Score™ of 56/100 and a GF Value™ of NT$74.32 (Possible Value Trap). The stock has 3 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.

Taiwan Benefit Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 2.97.
Taiwan Benefit Co's Days Inventory for the three months ended in Dec. 2025 was 9.12.
Taiwan Benefit Co's Days Payable for the three months ended in Dec. 2025 was 3.28.
Therefore, Taiwan Benefit Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 8.81.


Taiwan Benefit Co  (ROCO:3379) 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.


Taiwan Benefit Co Cash Conversion Cycle Related Terms


Taiwan Benefit Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Taiwan Benefit 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.

Taiwan Benefit Co Cash Conversion Cycle Chart

Taiwan Benefit Co 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 153.80 100.22 111.10 75.95 28.86

Taiwan Benefit Co 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 46.61 67.35 50.10 24.06 8.81

ROCO:3379 vs GEV, ETN, PH: Cash Conversion Cycle Comparison

For the Specialty Industrial Machinery subindustry, Taiwan Benefit 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.


Taiwan Benefit Co Cash Conversion Cycle vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Taiwan Benefit Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Taiwan Benefit Co's Cash Conversion Cycle falls into.


ROCO:3379
56GF Score
Taiwan Benefit Co ROCO:3379
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Benefit 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.

Taiwan Benefit Co'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
=10.59+23.75-5.48
=28.86

Taiwan Benefit Co'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
=2.97+9.12-3.28
=8.81

* 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 8.81 mean?
Taiwan Benefit Co (ROCO:3379) has a Cash Conversion Cycle of 8.81 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Taiwan Benefit Co and its competitors.
Is Taiwan Benefit Co's Cash Conversion Cycle too high?
Taiwan Benefit Co's current Cash Conversion Cycle is 8.81. The Industrial Products industry median Cash Conversion Cycle is 122.24. Taiwan Benefit Co's value of 8.81 is 92.8% below this industry median. Overall, Taiwan Benefit Co has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Taiwan Benefit Co's Cash Conversion Cycle compare to GEV and ETN?
Taiwan Benefit Co's Cash Conversion Cycle of 8.81 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.24. Taiwan Benefit Co's value of 8.81 is 92.8% below 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. Taiwan Benefit Co's current Cash Conversion Cycle of 8.81 is 92.8% below 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 Taiwan Benefit Co 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. Taiwan Benefit Co's current Cash Conversion Cycle is 8.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Benefit Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Benefit Co (ROCO:3379) is currently considered Possible Value Trap. The stock's GF Value™ is NT$74.32, compared to a current price of NT$34.05 — trading 54.2% below its estimated fair value. The current Cash Conversion Cycle is 8.81 and 92.8% below the Industrial Products industry median of 122.24. Taiwan Benefit Co's overall GF Score™ is 56/100 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 Taiwan Benefit Co (ROCO:3379), the current Cash Conversion Cycle is 8.81 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 Taiwan Benefit Co (ROCO:3379) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Benefit Co stock appears to be undervalued. The current stock price of NT$34.05 is trading 54.2% below its estimated GF Value™ of NT$74.32. GuruFocus considers Taiwan Benefit Co to be Possible Value Trap.

Key valuation signals for ROCO:3379:

  • Cash Conversion Cycle: 8.81
  • GF Value™: NT$74.32 vs. price of NT$34.05 (54.2% below fair value)
  • GF Score™: 56/100 with 3 warning signs
  • Industry Position: 92.8% below the Industrial Products median

No single metric tells the full story. See the ROCO:3379 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Benefit Co Business Description

Address Ruiguang Road, 5th Floor, Building No. 2085, Neihu District, Taipei, TWN, 114
Taiwan Benefit Co manufactures and distributes processing and packaging production lines for the food and beverage industry. Its production equipment, includes tea extraction system, CIP system, Pasteurize System, Packaging Machine and Automatic palletizer, among others.
56GF Score

Get the complete analysis for ROCO:3379

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

NT$34.05
Price
NT$74.32
GF Value