Sunf Pu Technology Co (ROCO:5488) Cash Conversion Cycle: 179.90 (As of Dec. 2025)


ROCO:5488 Sunf Pu Technology Co Ltd ROCO:5488
51 GF Score
Price NT$13.80
GF Value NT$8.62
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Sunf Pu Technology Co Cash Conversion Cycle?

Sunf Pu Technology Co ROCO:5488 -2.13% 51 Cash Conversion Cycle is 179.90 as of Dec. 2025. GuruFocus rates ROCO:5488 with a GF Score™ of 51/100 and a GF Value™ of NT$8.62 (Significantly Overvalued). 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.

Sunf Pu Technology Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 90.29.
Sunf Pu Technology Co's Days Inventory for the three months ended in Dec. 2025 was 99.75.
Sunf Pu Technology Co's Days Payable for the three months ended in Dec. 2025 was 10.14.
Therefore, Sunf Pu Technology Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 179.90.


Sunf Pu Technology Co  (ROCO:5488) 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.


Sunf Pu Technology Co Cash Conversion Cycle Related Terms


Sunf Pu Technology Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Sunf Pu Technology 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.

Sunf Pu Technology Co Cash Conversion Cycle Chart

Sunf Pu Technology Co 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 157.37 174.72 187.61 159.45 206.65

Sunf Pu Technology Co 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 167.83 194.09 217.40 155.46 179.90

ROCO:5488 vs VRT, BE: Cash Conversion Cycle Comparison

For the Electrical Equipment & Parts subindustry, Sunf Pu Technology 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.


Sunf Pu Technology Co Cash Conversion Cycle vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Sunf Pu Technology Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Sunf Pu Technology Co's Cash Conversion Cycle falls into.


ROCO:5488
51GF Score
Sunf Pu Technology Co Ltd ROCO:5488
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sunf Pu Technology 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.

Sunf Pu Technology Co'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
=113.2+104.56-11.11
=206.65

Sunf Pu Technology Co'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
=90.29+99.75-10.14
=179.90

* 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 179.90 mean?
Sunf Pu Technology Co (ROCO:5488) has a Cash Conversion Cycle of 179.90 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Sunf Pu Technology Co and its competitors.
Is Sunf Pu Technology Co's Cash Conversion Cycle too high?
Sunf Pu Technology Co's current Cash Conversion Cycle is 179.90. The Industrial Products industry median Cash Conversion Cycle is 122.39. Sunf Pu Technology Co's value of 179.90 is 47% above this industry median. Overall, Sunf Pu Technology Co has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sunf Pu Technology Co's Cash Conversion Cycle compare to VRT and BE?
Sunf Pu Technology Co's Cash Conversion Cycle of 179.90 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.39. Sunf Pu Technology Co's value of 179.90 is 47% 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 122.39, based on 3,028 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. Sunf Pu Technology Co's current Cash Conversion Cycle of 179.90 is 47% 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 Sunf Pu Technology Co and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sunf Pu Technology Co's current Cash Conversion Cycle is 179.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunf Pu Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Sunf Pu Technology Co (ROCO:5488) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$8.62, compared to a current price of NT$13.80 — trading 60.1% above its estimated fair value. The current Cash Conversion Cycle is 179.90 and 47% above the Industrial Products industry median of 122.39. Sunf Pu Technology Co's overall GF Score™ is 51/100 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 Sunf Pu Technology Co (ROCO:5488), the current Cash Conversion Cycle is 179.90 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 Sunf Pu Technology Co (ROCO:5488) Overvalued in 2026?

Based on GuruFocus' analysis, Sunf Pu Technology Co stock appears to be overvalued. The current stock price of NT$13.80 is trading 60.1% above its estimated GF Value™ of NT$8.62. GuruFocus considers Sunf Pu Technology Co to be Significantly Overvalued.

Key valuation signals for ROCO:5488:

  • Cash Conversion Cycle: 179.90
  • GF Value™: NT$8.62 vs. price of NT$13.80 (60.1% above fair value)
  • GF Score™: 51/100 with 6 warning signs
  • Industry Position: 47% above the Industrial Products median

No single metric tells the full story. See the ROCO:5488 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sunf Pu Technology Co Business Description

Address No.3, Ding Hu 5th Street Kwei Shan Hsiang, Guishan District, Taoyuan, TWN, 333008
Sunf Pu Technology Co Ltd is engaged in research & development and manufacturing a variety of wire and cable products. The products of the company include computer cables, LAN cables, USBs, HDMI cables, DVI cables, DisplayPort cables, assembly cables, etc. It also has production facilities such as Extrusion Line for CMP products, Wire Drawing Machines, and Triple Twist Pairing Lines.
51GF Score

Get the complete analysis for ROCO:5488

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

NT$13.80
Price
NT$8.62
GF Value