Atech OEM (ROCO:6109) Cash Conversion Cycle: 77.76 (As of Dec. 2025)

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ROCO:6109 Atech OEM Inc ROCO:6109
59 GF Score
Price NT$11.90
GF Value NT$10.02
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Atech OEM Cash Conversion Cycle?

Atech OEM ROCO:6109 +0.85% 59 Cash Conversion Cycle is 77.76 as of Dec. 2025. GuruFocus rates ROCO:6109 with a GF Score™ of 59/100 and a GF Value™ of NT$10.02 (Modestly Overvalued). 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.

Atech OEM's Days Sales Outstanding for the three months ended in Dec. 2025 was 102.91.
Atech OEM's Days Inventory for the three months ended in Dec. 2025 was 72.73.
Atech OEM's Days Payable for the three months ended in Dec. 2025 was 97.88.
Therefore, Atech OEM's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 77.76.


Atech OEM  (ROCO:6109) 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.


Atech OEM Cash Conversion Cycle Related Terms


Atech OEM Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Atech OEM'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.

Atech OEM Cash Conversion Cycle Chart

Atech OEM 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 87.91 109.64 123.49 121.61 90.01

Atech OEM 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 117.59 103.68 73.28 79.21 77.76

ROCO:6109 vs VRT, BE: Cash Conversion Cycle Comparison

For the Electrical Equipment & Parts subindustry, Atech OEM'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.


Atech OEM Cash Conversion Cycle vs Industrial Products Industry

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

* The bar in red indicates where Atech OEM's Cash Conversion Cycle falls into.


ROCO:6109
59GF Score
Atech OEM Inc ROCO:6109
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Atech OEM 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.

Atech OEM'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
=99.28+72.5-81.77
=90.01

Atech OEM'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
=102.91+72.73-97.88
=77.76

* 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 77.76 mean?
Atech OEM (ROCO:6109) has a Cash Conversion Cycle of 77.76 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Atech OEM and its competitors.
Is Atech OEM's Cash Conversion Cycle too high?
Atech OEM's current Cash Conversion Cycle is 77.76. The Industrial Products industry median Cash Conversion Cycle is 122.23. Atech OEM's value of 77.76 is 36.4% below this industry median. Overall, Atech OEM has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atech OEM's Cash Conversion Cycle compare to VRT and BE?
Atech OEM's Cash Conversion Cycle of 77.76 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.23. Atech OEM's value of 77.76 is 36.4% 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 an Industrial Products company?
The median Cash Conversion Cycle among Industrial Products companies is 122.23, based on 3,037 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. Atech OEM's current Cash Conversion Cycle of 77.76 is 36.4% 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 Atech OEM and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atech OEM's current Cash Conversion Cycle is 77.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atech OEM stock overvalued right now?
Based on GuruFocus' analysis, Atech OEM (ROCO:6109) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$10.02, compared to a current price of NT$11.90 — trading 18.8% above its estimated fair value. The current Cash Conversion Cycle is 77.76 and 36.4% below the Industrial Products industry median of 122.23. Atech OEM's overall GF Score™ is 59/100 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 Atech OEM (ROCO:6109), the current Cash Conversion Cycle is 77.76 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 Atech OEM (ROCO:6109) Overvalued in 2026?

Based on GuruFocus' analysis, Atech OEM stock appears to be overvalued. The current stock price of NT$11.90 is trading 18.8% above its estimated GF Value™ of NT$10.02. GuruFocus considers Atech OEM to be Modestly Overvalued.

Key valuation signals for ROCO:6109:

  • Cash Conversion Cycle: 77.76
  • GF Value™: NT$10.02 vs. price of NT$11.90 (18.8% above fair value)
  • GF Score™: 59/100 with 2 warning signs
  • Industry Position: 36.4% below the Industrial Products median

No single metric tells the full story. See the ROCO:6109 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Atech OEM Business Description

Address Lane 235, Baoqiao Road, 2nd Floor, No. 135, Xindian District, New Taipei City, TWN, 10607
Atech OEM Inc main business is the processing, manufacturing, and trading of power supply units, power transformers for communication devices, mobile phone chargers, and wireless Bluetooth products. The company's products and services includes Power supply unit, Bluetooth wireless product, Service revenue, and Others. It has two operating segments Power segment, and Wireless segment. The company generates majority of revenue from Power segment. It has presence in Taiwan, China, U.S.A., U.K., EU, Japan, Vietnam, and Others. The company generates majority of revenue from China.
59GF Score

Get the complete analysis for ROCO:6109

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

NT$11.90
Price
NT$10.02
GF Value