eMemory Technology (ROCO:3529) Cash Conversion Cycle: 23.91 (As of Dec. 2025)


ROCO:3529 eMemory Technology Inc ROCO:3529
98 GF Score
Price NT$2,605.00
GF Value NT$3,016.48
Valuation Modestly Undervalued
! 2 Warning Signs
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What is eMemory Technology Cash Conversion Cycle?

eMemory Technology ROCO:3529 98 Cash Conversion Cycle is 23.91 as of Dec. 2025. GuruFocus rates ROCO:3529 with a GF Score™ of 98/100 and a GF Value™ of NT$3,016.48 (Modestly Undervalued). The stock has 2 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.

eMemory Technology's Days Sales Outstanding for the three months ended in Dec. 2025 was 23.91.
eMemory Technology's Days Inventory for the three months ended in Dec. 2025 was 0.
eMemory Technology's Days Payable for the three months ended in Dec. 2025 was 0.
Therefore, eMemory Technology's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 23.91.


eMemory Technology  (ROCO:3529) 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.


eMemory Technology Cash Conversion Cycle Related Terms


eMemory Technology Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for eMemory 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.

eMemory Technology Cash Conversion Cycle Chart

eMemory 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 16.99 19.58 26.17 25.10 25.85

eMemory 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 26.37 29.06 25.65 26.43 23.91

ROCO:3529 vs NVDA, AVGO, MU: Cash Conversion Cycle Comparison

For the Semiconductors subindustry, eMemory 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.


eMemory Technology Cash Conversion Cycle vs Semiconductors Industry

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

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


ROCO:3529
98GF Score
eMemory Technology Inc ROCO:3529
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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eMemory 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.

eMemory 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
=25.85+0-0
=25.85

eMemory 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
=23.91+0-0
=23.91

* 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 23.91 mean?
eMemory Technology (ROCO:3529) has a Cash Conversion Cycle of 23.91 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on eMemory Technology and its competitors.
Is eMemory Technology's Cash Conversion Cycle too high?
eMemory Technology's current Cash Conversion Cycle is 23.91. The Semiconductors industry median Cash Conversion Cycle is 116.16. eMemory Technology's value of 23.91 is 79.4% below this industry median. Overall, eMemory Technology has a GF Score™ of 98/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does eMemory Technology's Cash Conversion Cycle compare to NVDA and AVGO?
eMemory Technology's Cash Conversion Cycle of 23.91 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.16. eMemory Technology's value of 23.91 is 79.4% 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 a Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.16, based on 1,020 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. eMemory Technology's current Cash Conversion Cycle of 23.91 is 79.4% 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 eMemory Technology and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. eMemory Technology's current Cash Conversion Cycle is 23.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eMemory Technology stock overvalued right now?
Based on GuruFocus' analysis, eMemory Technology (ROCO:3529) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$3,016.48, compared to a current price of NT$2,605.00 — trading 13.6% below its estimated fair value. The current Cash Conversion Cycle is 23.91 and 79.4% below the Semiconductors industry median of 116.16. eMemory Technology's overall GF Score™ is 98/100 with 2 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 eMemory Technology (ROCO:3529), the current Cash Conversion Cycle is 23.91 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 eMemory Technology (ROCO:3529) Overvalued in 2026?

Based on GuruFocus' analysis, eMemory Technology stock appears to be undervalued. The current stock price of NT$2,605.00 is trading 13.6% below its estimated GF Value™ of NT$3,016.48. GuruFocus considers eMemory Technology to be Modestly Undervalued.

Key valuation signals for ROCO:3529:

  • Cash Conversion Cycle: 23.91
  • GF Value™: NT$3,016.48 vs. price of NT$2,605.00 (13.6% below fair value)
  • GF Score™: 98/100 with 2 warning signs
  • Industry Position: 79.4% below the Semiconductors median

No single metric tells the full story. See the ROCO:3529 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


eMemory Technology Business Description

Address Tai-Yuan 1st Street, No. 5, 8th Floor, Hsinchu County, Jhubei, TWN, 302082
eMemory Technology Inc is engaged in researching, developing, manufacturing, and selling embedded flash memory products. It licenses its intellectual property (IP) to semiconductor foundries, integrated device manufacturers, and design houses. The company offers comprehensive platforms of Logic NVM silicon IP, including NeoBit, NeoFuse, NeoEE, NeoMTP, EcoBit, NeoFlash, RRAM, MRAM, and NeoPUF; as well as a range of cost-effective and customized logic NVM solutions. It earns revenue in the form of royalties and income generated from the provision of technical services, out of which the majority comes from royalties. Geographically, the company generates maximum revenue from its domestic market, followed by Asia and other regions.
98GF Score

Get the complete analysis for ROCO:3529

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

NT$2,605.00
Price
NT$3,016.48
GF Value