Single Well Industrial Co (ROCO:3490) Cash Conversion Cycle: 237.34 (As of Dec. 2025)


ROCO:3490 Single Well Industrial Co Ltd ROCO:3490
46 GF Score
Price NT$31.80
GF Value NT$18.58
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Single Well Industrial Co Cash Conversion Cycle?

Single Well Industrial Co ROCO:3490 46 Cash Conversion Cycle is 237.34 as of Dec. 2025. GuruFocus rates ROCO:3490 with a GF Score™ of 46/100 and a GF Value™ of NT$18.58 (Significantly Overvalued). The stock has 8 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.

Single Well Industrial Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 158.6.
Single Well Industrial Co's Days Inventory for the three months ended in Dec. 2025 was 99.31.
Single Well Industrial Co's Days Payable for the three months ended in Dec. 2025 was 20.57.
Therefore, Single Well Industrial Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 237.34.


Single Well Industrial Co  (ROCO:3490) 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.


Single Well Industrial Co Cash Conversion Cycle Related Terms


Single Well Industrial Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Single Well Industrial 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.

Single Well Industrial Co Cash Conversion Cycle Chart

Single Well Industrial 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 215.08 206.48 235.08 234.82 242.11

Single Well Industrial 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 215.92 328.42 266.18 219.74 237.34

ROCO:3490 vs AMAT, LRCX, KLAC: Cash Conversion Cycle Comparison

For the Semiconductor Equipment & Materials subindustry, Single Well Industrial 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.


Single Well Industrial Co Cash Conversion Cycle vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Single Well Industrial Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Single Well Industrial Co's Cash Conversion Cycle falls into.


ROCO:3490
46GF Score
Single Well Industrial Co Ltd ROCO:3490
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Single Well Industrial 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.

Single Well Industrial 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
=160.78+99.63-18.3
=242.11

Single Well Industrial 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
=158.6+99.31-20.57
=237.34

* 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 237.34 mean?
Single Well Industrial Co (ROCO:3490) has a Cash Conversion Cycle of 237.34 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Single Well Industrial Co and its competitors.
Is Single Well Industrial Co's Cash Conversion Cycle too high?
Single Well Industrial Co's current Cash Conversion Cycle is 237.34. The Semiconductors industry median Cash Conversion Cycle is 116.21. Single Well Industrial Co's value of 237.34 is 104.2% above this industry median. Overall, Single Well Industrial Co has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Single Well Industrial Co's Cash Conversion Cycle compare to AMAT and LRCX?
Single Well Industrial Co's Cash Conversion Cycle of 237.34 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.21. Single Well Industrial Co's value of 237.34 is 104.2% 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.21, based on 1,022 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. Single Well Industrial Co's current Cash Conversion Cycle of 237.34 is 104.2% 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 Single Well Industrial Co and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Single Well Industrial Co's current Cash Conversion Cycle is 237.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Single Well Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Single Well Industrial Co (ROCO:3490) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$18.58, compared to a current price of NT$31.80 — trading 71.2% above its estimated fair value. The current Cash Conversion Cycle is 237.34 and 104.2% above the Semiconductors industry median of 116.21. Single Well Industrial Co's overall GF Score™ is 46/100 with 8 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 Single Well Industrial Co (ROCO:3490), the current Cash Conversion Cycle is 237.34 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 Single Well Industrial Co (ROCO:3490) Overvalued in 2026?

Based on GuruFocus' analysis, Single Well Industrial Co stock appears to be overvalued. The current stock price of NT$31.80 is trading 71.2% above its estimated GF Value™ of NT$18.58. GuruFocus considers Single Well Industrial Co to be Significantly Overvalued.

Key valuation signals for ROCO:3490:

  • Cash Conversion Cycle: 237.34
  • GF Value™: NT$18.58 vs. price of NT$31.80 (71.2% above fair value)
  • GF Score™: 46/100 with 8 warning signs
  • Industry Position: 104.2% above the Semiconductors median

No single metric tells the full story. See the ROCO:3490 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Single Well Industrial Co Business Description

Address No. 77, Zhongshan Road, Tucheng District, New Taipei, TWN
Single Well Industrial Co Ltd is a manufacturer of LED and IC packaging molds and automation equipment in Taiwan. The company's products mainly include molds and automation equipment. The mold aspect includes molds for LED, semiconductor, diode, and other packaging, while the equipment aspect provides the equipment required for the post-packaging process.
46GF Score

Get the complete analysis for ROCO:3490

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

NT$31.80
Price
NT$18.58
GF Value