ACON Holdings (ROCO:3710) Cash Conversion Cycle: 68.34 (As of Dec. 2025)

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ROCO:3710 ACON Holdings Inc ROCO:3710
42 GF Score
Price NT$5.64
GF Value NT$10.96
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is ACON Holdings Cash Conversion Cycle?

ACON Holdings ROCO:3710 +0.18% 42 Cash Conversion Cycle is 68.34 as of Dec. 2025. GuruFocus rates ROCO:3710 with a GF Score™ of 42/100 and a GF Value™ of NT$10.96 (Possible Value Trap). 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.

ACON Holdings's Days Sales Outstanding for the three months ended in Dec. 2025 was 109.76.
ACON Holdings's Days Inventory for the three months ended in Dec. 2025 was 66.96.
ACON Holdings's Days Payable for the three months ended in Dec. 2025 was 108.38.
Therefore, ACON Holdings's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 68.34.


ACON Holdings  (ROCO:3710) 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.


ACON Holdings Cash Conversion Cycle Related Terms


ACON Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for ACON Holdings'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.

ACON Holdings Cash Conversion Cycle Chart

ACON Holdings 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 65.54 75.88 78.01 57.76 68.99

ACON Holdings 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 50.05 62.79 60.63 61.75 68.34

ROCO:3710 vs APH, GLW: Cash Conversion Cycle Comparison

For the Electronic Components subindustry, ACON Holdings'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.


ACON Holdings Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, ACON Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where ACON Holdings's Cash Conversion Cycle falls into.


ROCO:3710
42GF Score
ACON Holdings Inc ROCO:3710
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ACON Holdings 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.

ACON Holdings'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
=116.96+70.03-118
=68.99

ACON Holdings'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
=109.76+66.96-108.38
=68.34

* 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 68.34 mean?
ACON Holdings (ROCO:3710) has a Cash Conversion Cycle of 68.34 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on ACON Holdings and its competitors.
Is ACON Holdings' Cash Conversion Cycle too high?
ACON Holdings' current Cash Conversion Cycle is 68.34. The Hardware industry median Cash Conversion Cycle is 99.00. ACON Holdings' value of 68.34 is 31% below this industry median. Overall, ACON Holdings has a GF Score™ of 42/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does ACON Holdings' Cash Conversion Cycle compare to APH and GLW?
ACON Holdings' Cash Conversion Cycle of 68.34 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 99.00. ACON Holdings' value of 68.34 is 31% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 99.00, based on 2,480 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. ACON Holdings's current Cash Conversion Cycle of 68.34 is 31% 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 ACON Holdings and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 99.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACON Holdings's current Cash Conversion Cycle is 68.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACON Holdings stock overvalued right now?
Based on GuruFocus' analysis, ACON Holdings (ROCO:3710) is currently considered Possible Value Trap. The stock's GF Value™ is NT$10.96, compared to a current price of NT$5.64 — trading 48.5% below its estimated fair value. The current Cash Conversion Cycle is 68.34 and 31% below the Hardware industry median of 99.00. ACON Holdings' overall GF Score™ is 42/100 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 ACON Holdings (ROCO:3710), the current Cash Conversion Cycle is 68.34 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 ACON Holdings (ROCO:3710) Overvalued in 2026?

Based on GuruFocus' analysis, ACON Holdings stock appears to be undervalued. The current stock price of NT$5.64 is trading 48.5% below its estimated GF Value™ of NT$10.96. GuruFocus considers ACON Holdings to be Possible Value Trap.

Key valuation signals for ROCO:3710:

  • Cash Conversion Cycle: 68.34
  • GF Value™: NT$10.96 vs. price of NT$5.64 (48.5% below fair value)
  • GF Score™: 42/100 with 6 warning signs
  • Industry Position: 31% below the Hardware median

No single metric tells the full story. See the ROCO:3710 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ACON Holdings Business Description

Address Alley 9, Lane 45, Baoxing Road, No. 2, 231, 3rd Floor, Xindian District, New Taipei City, TWN, 231
ACON Holdings Inc, along with its subsidiaries, is engaged in the development, manufacture, and sale of electronic components, optical-fiber communication, and wireless communication products. Its product portfolio comprises I/O connectors and 3C peripheral electronic components, including connectors for personal computers and peripherals, and customized cable assemblies, among others. The group's reportable segments are Connector and electronic assembly, Department of Electronics, Optic-fiber communication, Wireless, Battery module assembly, and Others. The majority of its revenue is generated from the Connector and electronic assembly segment. Geographically, the group generates maximum revenue from China, followed by Taiwan, Japan, America, and other regions.
42GF Score

Get the complete analysis for ROCO:3710

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

NT$5.64
Price
NT$10.96
GF Value