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Lung Pien Vacuum Industry Co (ROCO:5267) 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.
Lung Pien Vacuum Industry Co Cash Conversion Cycle Related Terms
Lung Pien Vacuum Industry Co Cash Conversion Cycle Historical Data
* 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.
Lung Pien Vacuum Industry Co Cash Conversion Cycle Chart
ROCO:5267 vs GEV, ETN, PH: Cash Conversion Cycle Comparison
For the Specialty Industrial Machinery subindustry, Lung Pien Vacuum Industry 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.
Lung Pien Vacuum Industry Co Cash Conversion Cycle vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Lung Pien Vacuum Industry Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Lung Pien Vacuum Industry Co's Cash Conversion Cycle falls into.
Lung Pien Vacuum Industry 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.
Lung Pien Vacuum Industry 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.
Lung Pien Vacuum Industry Co (ROCO:5267) has a Cash Conversion Cycle of 171.40 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lung Pien Vacuum Industry Co and its competitors.
Is Lung Pien Vacuum Industry Co's Cash Conversion Cycle too high?
Lung Pien Vacuum Industry Co's current Cash Conversion Cycle is 171.40. The Industrial Products industry median Cash Conversion Cycle is 122.29. Lung Pien Vacuum Industry Co's value of 171.40 is 40.2% above this industry median. Overall, Lung Pien Vacuum Industry Co has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lung Pien Vacuum Industry Co's Cash Conversion Cycle compare to GEV and ETN?
Lung Pien Vacuum Industry Co's Cash Conversion Cycle of 171.40 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.29. Lung Pien Vacuum Industry Co's value of 171.40 is 40.2% 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 an Industrial Products company?
The median Cash Conversion Cycle among Industrial Products companies is 122.29, based on 3,032 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. Lung Pien Vacuum Industry Co's current Cash Conversion Cycle of 171.40 is 40.2% 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 Lung Pien Vacuum Industry Co and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lung Pien Vacuum Industry Co's current Cash Conversion Cycle is 171.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lung Pien Vacuum Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Lung Pien Vacuum Industry Co (ROCO:5267) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$25.86, compared to a current price of NT$47.95 — trading 85.4% above its estimated fair value. The current Cash Conversion Cycle is 171.40 and 40.2% above the Industrial Products industry median of 122.29. Lung Pien Vacuum Industry Co's overall GF Score™ is 70/100 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 Lung Pien Vacuum Industry Co (ROCO:5267), the current Cash Conversion Cycle is 171.40 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 Lung Pien Vacuum Industry Co (ROCO:5267) Overvalued in 2026?
Based on GuruFocus' analysis, Lung Pien Vacuum Industry Co stock appears to be overvalued.
The current stock price of NT$47.95 is trading 85.4% above its estimated GF Value™ of NT$25.86.
GuruFocus considers Lung Pien Vacuum Industry Co to be Significantly Overvalued.
Key valuation signals for ROCO:5267:
Cash Conversion Cycle: 171.40
GF Value™: NT$25.86 vs. price of NT$47.95 (85.4% above fair value)
Industry Position: 40.2% above the Industrial Products median
No single metric tells the full story. See the ROCO:5267 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lung Pien Vacuum Industry Co Ltd is a Taiwan-based company engaged in the development and manufacture of vacuum coating machines. The company manufactures large-scale vacuum evaporation equipment. The company offered products can be applied to the coating of lenses, lamps, accessories, digital camera lenses, cell phone lenses and casings, DVD heads, and others. Its activities cover sales of vacuum components, coating materials, electron guns, ion guns, vacuum pumps, vacuum pump oil, other vacuum parts materials in Europe, America, and Japan, and sales of OLYMPUS series of optical testing instruments and wiping liquids in Japan, such as interferometer, lens reflectance measuring machine, lens eccentric measuring machine and environmentally friendly lens wiping liquid.
70GF Score
Get the complete analysis for ROCO:5267
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