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Lealea Hotels & Resorts Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 4.09.
Lealea Hotels & Resorts Co's Days Inventory for the
three
months ended in Dec. 2025 was 12.93.
Lealea Hotels & Resorts Co's Days Payable for the
three
months ended in Dec. 2025 was 15.94.
Therefore, Lealea Hotels & Resorts Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 1.08.
Lealea Hotels & Resorts Co (ROCO:5364) 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.
Lealea Hotels & Resorts Co Cash Conversion Cycle Related Terms
Lealea Hotels & Resorts 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.
Lealea Hotels & Resorts Co Cash Conversion Cycle Chart
ROCO:5364 vs MAR, HLT, H: Cash Conversion Cycle Comparison
For the Lodging subindustry, Lealea Hotels & Resorts 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.
Lealea Hotels & Resorts Co Cash Conversion Cycle vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Lealea Hotels & Resorts Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Lealea Hotels & Resorts Co's Cash Conversion Cycle falls into.
Lealea Hotels & Resorts 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.
Lealea Hotels & Resorts 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.
Lealea Hotels & Resorts Co (ROCO:5364) has a Cash Conversion Cycle of 1.08 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lealea Hotels & Resorts Co and its competitors.
Is Lealea Hotels & Resorts Co's Cash Conversion Cycle too high?
Lealea Hotels & Resorts Co's current Cash Conversion Cycle is 1.08. The Travel & Leisure industry median Cash Conversion Cycle is 10.08. Lealea Hotels & Resorts Co's value of 1.08 is 89.3% below this industry median. Overall, Lealea Hotels & Resorts Co has a GF Score™ of 46/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lealea Hotels & Resorts Co's Cash Conversion Cycle compare to MAR and HLT?
Lealea Hotels & Resorts Co's Cash Conversion Cycle of 1.08 can be compared against companies in the Travel & Leisure industry. The industry median Cash Conversion Cycle is 10.08. Lealea Hotels & Resorts Co's value of 1.08 is 89.3% 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 Travel & Leisure company?
The median Cash Conversion Cycle among Travel & Leisure companies is 10.08, based on 837 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. Lealea Hotels & Resorts Co's current Cash Conversion Cycle of 1.08 is 89.3% 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 Lealea Hotels & Resorts Co and its competitors. For the Travel & Leisure industry, the median Cash Conversion Cycle is 10.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lealea Hotels & Resorts Co's current Cash Conversion Cycle is 1.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lealea Hotels & Resorts Co stock overvalued right now?
Based on GuruFocus' analysis, Lealea Hotels & Resorts Co (ROCO:5364) is currently considered Fairly Valued. The stock's GF Value™ is NT$9.44, compared to a current price of NT$8.63 — trading 8.6% below its estimated fair value. The current Cash Conversion Cycle is 1.08 and 89.3% below the Travel & Leisure industry median of 10.08. Lealea Hotels & Resorts Co's overall GF Score™ is 46/100 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 Lealea Hotels & Resorts Co (ROCO:5364), the current Cash Conversion Cycle is 1.08 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 Lealea Hotels & Resorts Co (ROCO:5364) Overvalued in 2026?
Based on GuruFocus' analysis, Lealea Hotels & Resorts Co stock appears to be undervalued.
The current stock price of NT$8.63 is trading 8.6% below its estimated GF Value™ of NT$9.44.
GuruFocus considers Lealea Hotels & Resorts Co to be Fairly Valued.
Key valuation signals for ROCO:5364:
Cash Conversion Cycle: 1.08
GF Value™: NT$9.44 vs. price of NT$8.63 (8.6% below fair value)
Industry Position: 89.3% below the Travel & Leisure median
No single metric tells the full story. See the ROCO:5364 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lealea Hotels & Resorts Co Ltd is engaged in operation of hotels. Its hotels include Lealea Garden Hotel Sun Moon lake, Lealea Garden Hotel Sun, and Lealea Garden Hotel Moon. The company offers relevant services, including catering services, room accommodation, operation management, and traveling business, etc.
46GF Score
Get the complete analysis for ROCO:5364
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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