XAC Automation (ROCO:5490) Cash Conversion Cycle: 178.01 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:5490 XAC Automation Corp ROCO:5490
70 GF Score
Price NT$28.15
GF Value NT$35.37
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is XAC Automation Cash Conversion Cycle?

XAC Automation ROCO:5490 -0.88% 70 Cash Conversion Cycle is 178.01 as of Jun. 2026. GuruFocus rates ROCO:5490 with a GF Score™ of 70/100 and a GF Value™ of NT$35.37 (Modestly Undervalued). The stock has 2 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.

XAC Automation's Days Sales Outstanding for the three months ended in Jun. 2026 was 75.78.
XAC Automation's Days Inventory for the three months ended in Jun. 2026 was 168.22.
XAC Automation's Days Payable for the three months ended in Jun. 2026 was 65.99.
Therefore, XAC Automation's Cash Conversion Cycle (CCC) for the three months ended in Jun. 2026 was 178.01.


XAC Automation  (ROCO:5490) 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.


XAC Automation Cash Conversion Cycle Related Terms


XAC Automation Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for XAC Automation'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.

XAC Automation Cash Conversion Cycle Chart

XAC Automation 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 197.14 275.15 385.86 214.71 206.12

XAC Automation Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 231.09 194.41 177.36 174.28 178.01

XAC Automation Cash Conversion Cycle Competitor Comparison

For the Business Equipment & Supplies subindustry, XAC Automation'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.


XAC Automation Cash Conversion Cycle vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, XAC Automation's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where XAC Automation's Cash Conversion Cycle falls into.


ROCO:5490
70GF Score
XAC Automation Corp ROCO:5490
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

XAC Automation 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.

XAC Automation'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
=90.37+168.62-52.87
=206.12

XAC Automation's Cash Conversion Cycle for the quarter that ended in Jun. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=75.78+168.22-65.99
=178.01

* 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 178.01 mean?
XAC Automation (ROCO:5490) has a Cash Conversion Cycle of 178.01 as of Jun. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on XAC Automation and its competitors.
Is XAC Automation's Cash Conversion Cycle too high?
XAC Automation's current Cash Conversion Cycle is 178.01. The Industrial Products industry median Cash Conversion Cycle is 121.69. XAC Automation's value of 178.01 is 46.3% above this industry median. Overall, XAC Automation has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does XAC Automation's Cash Conversion Cycle compare to competitors?
XAC Automation's Cash Conversion Cycle of 178.01 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 121.69. XAC Automation's value of 178.01 is 46.3% 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 121.69, based on 3,048 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. XAC Automation's current Cash Conversion Cycle of 178.01 is 46.3% 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 XAC Automation and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 121.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. XAC Automation's current Cash Conversion Cycle is 178.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is XAC Automation stock overvalued right now?
Based on GuruFocus' analysis, XAC Automation (ROCO:5490) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$35.37, compared to a current price of NT$28.15 — trading 20.4% below its estimated fair value. The current Cash Conversion Cycle is 178.01 and 46.3% above the Industrial Products industry median of 121.69. XAC Automation's overall GF Score™ is 70/100 with 2 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 XAC Automation (ROCO:5490), the current Cash Conversion Cycle is 178.01 as of Jun. 2026. 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 XAC Automation (ROCO:5490) Overvalued in 2026?

Based on GuruFocus' analysis, XAC Automation stock appears to be undervalued. The current stock price of NT$28.15 is trading 20.4% below its estimated GF Value™ of NT$35.37. GuruFocus considers XAC Automation to be Modestly Undervalued.

Key valuation signals for ROCO:5490:

  • Cash Conversion Cycle: 178.01
  • GF Value™: NT$35.37 vs. price of NT$28.15 (20.4% below fair value)
  • GF Score™: 70/100 with 2 warning signs
  • Industry Position: 46.3% above the Industrial Products median

No single metric tells the full story. See the ROCO:5490 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


XAC Automation Business Description

Address No. 30, Gongye East 9th Road, 4th Floor, Science-Based Industrial Park, Hsinchu, TWN, 300096
XAC Automation Corp is a research and development, and manufacturing company. The company focuses on delivering commerce-specific solutions to the payment industry. The company researches, develops, produces, manufactures, and sale of electronic financial transaction terminals and their components, transaction data security protection equipment and their components, and multi-function smart cards, card readers and writers, and their components. Its key products include integrated POS for ECR, POS, and customer-facing devices, integrated POS for handheld and desktop use cases, for unattended outdoor payment modules, and others.
70GF Score

Get the complete analysis for ROCO:5490

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

NT$28.15
Price
NT$35.37
GF Value