Shihlin Development Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 2.48.
Shihlin Development Co's Days Inventory for the
three
months ended in Dec. 2025 was 1860.03.
Shihlin Development Co's Days Payable for the
three
months ended in Dec. 2025 was 102.12.
Therefore, Shihlin Development Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 1,760.39.
Shihlin Development Co (ROCO:5324) 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.
Shihlin Development Co Cash Conversion Cycle Related Terms
Shihlin Development Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Shihlin Development 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.
Shihlin Development Co Cash Conversion Cycle Chart
ROCO:5324 vs MAR, HLT, H: Cash Conversion Cycle Comparison
For the Lodging subindustry, Shihlin Development 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.
Shihlin Development Co Cash Conversion Cycle vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Shihlin Development Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Shihlin Development Co's Cash Conversion Cycle falls into.
Shihlin Development 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.
Shihlin Development 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.
What does a Cash Conversion Cycle of 1,760.39 mean?
Shihlin Development Co (ROCO:5324) has a Cash Conversion Cycle of 1,760.39 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Shihlin Development Co and its competitors.
Is Shihlin Development Co's Cash Conversion Cycle too high?
Shihlin Development Co's current Cash Conversion Cycle is 1,760.39. The Travel & Leisure industry median Cash Conversion Cycle is 9.93. Shihlin Development Co's value of 1,760.39 is 17636.9% above this industry median. Overall, Shihlin Development Co has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Shihlin Development Co's Cash Conversion Cycle compare to MAR and HLT?
Shihlin Development Co's Cash Conversion Cycle of 1,760.39 can be compared against companies in the Travel & Leisure industry. The industry median Cash Conversion Cycle is 9.93. Shihlin Development Co's value of 1,760.39 is 17636.9% 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 Travel & Leisure company?
The median Cash Conversion Cycle among Travel & Leisure companies is 9.93, based on 840 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. Shihlin Development Co's current Cash Conversion Cycle of 1,760.39 is 17636.9% 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 Shihlin Development Co and its competitors. For the Travel & Leisure industry, the median Cash Conversion Cycle is 9.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shihlin Development Co's current Cash Conversion Cycle is 1,760.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shihlin Development Co stock overvalued right now?
Based on GuruFocus' analysis, Shihlin Development Co (ROCO:5324) is currently considered Possible Value Trap. The stock's GF Value™ is NT$23.21, compared to a current price of NT$12.05 — trading 48.1% below its estimated fair value. The current Cash Conversion Cycle is 1,760.39 and 17636.9% above the Travel & Leisure industry median of 9.93. Shihlin Development Co's overall GF Score™ is 55/100 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 Shihlin Development Co (ROCO:5324), the current Cash Conversion Cycle is 1,760.39 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 Shihlin Development Co (ROCO:5324) Overvalued in 2026?
Based on GuruFocus' analysis, Shihlin Development Co stock appears to be undervalued.
The current stock price of NT$12.05 is trading 48.1% below its estimated GF Value™ of NT$23.21.
GuruFocus considers Shihlin Development Co to be Possible Value Trap.
Key valuation signals for ROCO:5324:
Cash Conversion Cycle: 1,760.39
GF Value™: NT$23.21 vs. price of NT$12.05 (48.1% below fair value)
Industry Position: 17636.9% above the Travel & Leisure median
No single metric tells the full story. See the ROCO:5324 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shihlin Development Co Ltd is engaged in the manufacturing and sales of small signal transistors, power transistors, and integrated circuits. The company has three reportable segments: the Construction and Development, the Leisure and Recreation, and the Catering and Hotel segments. The construction and development segment engages in the construction of commercial buildings, sales and leasing of residences, and real estate development. The leisure and recreation segment engages in the development of clubs and specific areas. The catering and hotel segment engages in the catering and hotel room business. It derives majority of the revenue from Catering and Hotel segment.
55GF Score
Get the complete analysis for ROCO:5324
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:5324 has been successfully added to your 
