Vanguard International Semiconductor (ROCO:5347) Cash Conversion Cycle: 101.01 (As of Dec. 2025)


ROCO:5347 Vanguard International Semiconductor Corp ROCO:5347
75 GF Score
Price NT$193.50
GF Value NT$99.58
Valuation Significantly Overvalued
! 12 Warning Signs
View Full Analysis

What is Vanguard International Semiconductor Cash Conversion Cycle?

Vanguard International Semiconductor ROCO:5347 -2.27% 75 Cash Conversion Cycle is 101.01 as of Dec. 2025. GuruFocus rates ROCO:5347 with a GF Score™ of 75/100 and a GF Value™ of NT$99.58 (Significantly Overvalued). The stock has 12 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.

Vanguard International Semiconductor's Days Sales Outstanding for the three months ended in Dec. 2025 was 50.61.
Vanguard International Semiconductor's Days Inventory for the three months ended in Dec. 2025 was 66.32.
Vanguard International Semiconductor's Days Payable for the three months ended in Dec. 2025 was 15.92.
Therefore, Vanguard International Semiconductor's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 101.01.


Vanguard International Semiconductor  (ROCO:5347) 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.


Vanguard International Semiconductor Cash Conversion Cycle Related Terms


Vanguard International Semiconductor Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Vanguard International Semiconductor'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.

Vanguard International Semiconductor Cash Conversion Cycle Chart

Vanguard International Semiconductor 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 95.91 97.53 110.35 102.71 101.09

Vanguard International Semiconductor 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 101.77 102.95 105.99 100.78 101.01

ROCO:5347 vs NVDA, AVGO, MU: Cash Conversion Cycle Comparison

For the Semiconductors subindustry, Vanguard International Semiconductor'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.


Vanguard International Semiconductor Cash Conversion Cycle vs Semiconductors Industry

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

* The bar in red indicates where Vanguard International Semiconductor's Cash Conversion Cycle falls into.


ROCO:5347
75GF Score
Vanguard International Semiconductor Corp ROCO:5347
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Vanguard International Semiconductor 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.

Vanguard International Semiconductor'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
=48.76+68.73-16.4
=101.09

Vanguard International Semiconductor'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
=50.61+66.32-15.92
=101.01

* 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 101.01 mean?
Vanguard International Semiconductor (ROCO:5347) has a Cash Conversion Cycle of 101.01 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Vanguard International Semiconductor and its competitors.
Is Vanguard International Semiconductor's Cash Conversion Cycle too high?
Vanguard International Semiconductor's current Cash Conversion Cycle is 101.01. The Semiconductors industry median Cash Conversion Cycle is 116.11. Vanguard International Semiconductor's value of 101.01 is 13% below this industry median. Overall, Vanguard International Semiconductor has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Vanguard International Semiconductor's Cash Conversion Cycle compare to NVDA and AVGO?
Vanguard International Semiconductor's Cash Conversion Cycle of 101.01 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.11. Vanguard International Semiconductor's value of 101.01 is 13% 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 116.11, based on 1,021 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. Vanguard International Semiconductor's current Cash Conversion Cycle of 101.01 is 13% 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 Vanguard International Semiconductor and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vanguard International Semiconductor's current Cash Conversion Cycle is 101.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vanguard International Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Vanguard International Semiconductor (ROCO:5347) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$99.58, compared to a current price of NT$193.50 — trading 94.3% above its estimated fair value. The current Cash Conversion Cycle is 101.01 and 13% below the Semiconductors industry median of 116.11. Vanguard International Semiconductor's overall GF Score™ is 75/100 with 12 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 Vanguard International Semiconductor (ROCO:5347), the current Cash Conversion Cycle is 101.01 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 Vanguard International Semiconductor (ROCO:5347) Overvalued in 2026?

Based on GuruFocus' analysis, Vanguard International Semiconductor stock appears to be overvalued. The current stock price of NT$193.50 is trading 94.3% above its estimated GF Value™ of NT$99.58. GuruFocus considers Vanguard International Semiconductor to be Significantly Overvalued.

Key valuation signals for ROCO:5347:

  • Cash Conversion Cycle: 101.01
  • GF Value™: NT$99.58 vs. price of NT$193.50 (94.3% above fair value)
  • GF Score™: 75/100 with 12 warning signs
  • Industry Position: 13% below the Semiconductors median

No single metric tells the full story. See the ROCO:5347 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Vanguard International Semiconductor Business Description

Address No. 123, Park Road 3, Hsinchu Science Park, Hsinchu, TWN, 300096
Vanguard International Semiconductor Corp is engaged mainly in the manufacturing, selling, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing of masks. Its services, manufacturing, and technology include BCD/UHV/SOI, Discrete, HV, Sensors/MEMS, eFlash, GaN, Fab Capacity, Intelligent Manufacturing and Management, Services, MPW, Program, Mask Services, Backend Services, Automotive, Design Support. Its Design Services include Libraries & IP Geographically, it derives revenue from Asia and America.
75GF Score

Get the complete analysis for ROCO:5347

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

NT$193.50
Price
NT$99.58
GF Value