Buima Group (ROCO:5543) Cash Conversion Cycle: 91.47 (As of Dec. 2025)

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:5543 Buima Group Inc ROCO:5543
64 GF Score
Price NT$28.55
GF Value NT$29.13
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Buima Group Cash Conversion Cycle?

Buima Group ROCO:5543 -0.17% 64 Cash Conversion Cycle is 91.47 as of Dec. 2025. GuruFocus rates ROCO:5543 with a GF Score™ of 64/100 and a GF Value™ of NT$29.13 (Fairly Valued). The stock has 4 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.

Buima Group's Days Sales Outstanding for the three months ended in Dec. 2025 was 72.26.
Buima Group's Days Inventory for the three months ended in Dec. 2025 was 70.2.
Buima Group's Days Payable for the three months ended in Dec. 2025 was 50.99.
Therefore, Buima Group's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 91.47.


Buima Group  (ROCO:5543) 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.


Buima Group Cash Conversion Cycle Related Terms


Buima Group Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Buima Group'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.

Buima Group Cash Conversion Cycle Chart

Buima Group 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 107.95 140.59 148.20 114.68 104.86

Buima Group 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 114.37 112.13 112.94 107.21 91.47

ROCO:5543 vs TT, JCI, CARR: Cash Conversion Cycle Comparison

For the Building Products & Equipment subindustry, Buima Group'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.


Buima Group Cash Conversion Cycle vs Construction Industry

For the Construction industry and Industrials sector, Buima Group's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Buima Group's Cash Conversion Cycle falls into.


ROCO:5543
64GF Score
Buima Group Inc ROCO:5543
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Buima Group 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.

Buima Group'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
=86.76+70.83-52.73
=104.86

Buima Group'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
=72.26+70.2-50.99
=91.47

* 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 91.47 mean?
Buima Group (ROCO:5543) has a Cash Conversion Cycle of 91.47 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Buima Group and its competitors.
Is Buima Group's Cash Conversion Cycle too high?
Buima Group's current Cash Conversion Cycle is 91.47. The Construction industry median Cash Conversion Cycle is 55.57. Buima Group's value of 91.47 is 64.6% above this industry median. Overall, Buima Group has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Buima Group's Cash Conversion Cycle compare to TT and JCI?
Buima Group's Cash Conversion Cycle of 91.47 can be compared against companies in the Construction industry. The industry median Cash Conversion Cycle is 55.57. Buima Group's value of 91.47 is 64.6% 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 Construction company?
The median Cash Conversion Cycle among Construction companies is 55.57, based on 1,765 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. Buima Group's current Cash Conversion Cycle of 91.47 is 64.6% 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 Buima Group and its competitors. For the Construction industry, the median Cash Conversion Cycle is 55.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Buima Group's current Cash Conversion Cycle is 91.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Buima Group stock overvalued right now?
Based on GuruFocus' analysis, Buima Group (ROCO:5543) is currently considered Fairly Valued. The stock's GF Value™ is NT$29.13, compared to a current price of NT$28.55 — trading 2% below its estimated fair value. The current Cash Conversion Cycle is 91.47 and 64.6% above the Construction industry median of 55.57. Buima Group's overall GF Score™ is 64/100 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 Buima Group (ROCO:5543), the current Cash Conversion Cycle is 91.47 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 Buima Group (ROCO:5543) Overvalued in 2026?

Based on GuruFocus' analysis, Buima Group stock appears to be undervalued. The current stock price of NT$28.55 is trading 2% below its estimated GF Value™ of NT$29.13. GuruFocus considers Buima Group to be Fairly Valued.

Key valuation signals for ROCO:5543:

  • Cash Conversion Cycle: 91.47
  • GF Value™: NT$29.13 vs. price of NT$28.55 (2% below fair value)
  • GF Score™: 64/100 with 4 warning signs
  • Industry Position: 64.6% above the Construction median

No single metric tells the full story. See the ROCO:5543 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Buima Group Business Description

Address No. 880, Zhongzheng Road, 235601 13th Floor, Zhonghe District, Taipei, TWN, 104
Buima Group Inc is engaged in manufacture and sales of steel wall partition building materials, fire insulation partitions, metal ceilings, grids, new building materials, battery and electric appliances, comprehensive constructions, development and lease of housings and buildings, development, lease and sales of industrial plants, trading of property, dredging industry and trading of steel. Its segments are the manufacturing, R&D and sales of new building materials (building materials - Wholesale), Battery product, Engineering Construction. The majority of revenue is derived from Battery product segment. Geographically it operates in Taiwan, and Mainland China with majority of revenue deriving from Taiwan.
64GF Score

Get the complete analysis for ROCO:5543

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

NT$28.55
Price
NT$29.13
GF Value