Acro Biomedical Co (ROCO:6748) Cash Conversion Cycle: 220.97 (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:6748 Acro Biomedical Co Ltd ROCO:6748
66 GF Score
Price NT$295.50
GF Value NT$32.13
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Acro Biomedical Co Cash Conversion Cycle?

Acro Biomedical Co ROCO:6748 +16.57% 66 Cash Conversion Cycle is 220.97 as of Dec. 2025. GuruFocus rates ROCO:6748 with a GF Score™ of 66/100 and a GF Value™ of NT$32.13 (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.

Acro Biomedical Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 18.74.
Acro Biomedical Co's Days Inventory for the six months ended in Dec. 2025 was 217.72.
Acro Biomedical Co's Days Payable for the six months ended in Dec. 2025 was 15.49.
Therefore, Acro Biomedical Co's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 220.97.


Acro Biomedical Co  (ROCO:6748) 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.


Acro Biomedical Co Cash Conversion Cycle Related Terms


Acro Biomedical Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Acro Biomedical 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.

Acro Biomedical Co Cash Conversion Cycle Chart

Acro Biomedical Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial 759.72 429.49 369.07 236.77 250.27

Acro Biomedical Co Semi-Annual Data
Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 325.08 223.30 231.37 263.50 220.97

ROCO:6748 vs VRTX, REGN, ALNY: Cash Conversion Cycle Comparison

For the Biotechnology subindustry, Acro Biomedical 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.


Acro Biomedical Co Cash Conversion Cycle vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Acro Biomedical Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Acro Biomedical Co's Cash Conversion Cycle falls into.


ROCO:6748
66GF Score
Acro Biomedical Co Ltd ROCO:6748
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acro Biomedical 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.

Acro Biomedical 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
=50.22+216.5-16.45
=250.27

Acro Biomedical 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
=18.74+217.72-15.49
=220.97

* 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 220.97 mean?
Acro Biomedical Co (ROCO:6748) has a Cash Conversion Cycle of 220.97 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Acro Biomedical Co and its competitors.
Is Acro Biomedical Co's Cash Conversion Cycle too high?
Acro Biomedical Co's current Cash Conversion Cycle is 220.97. The Biotechnology industry median Cash Conversion Cycle is 103.69. Acro Biomedical Co's value of 220.97 is 113.1% above this industry median. Overall, Acro Biomedical Co has a GF Score™ of 66/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acro Biomedical Co's Cash Conversion Cycle compare to VRTX and REGN?
Acro Biomedical Co's Cash Conversion Cycle of 220.97 can be compared against companies in the Biotechnology industry. The industry median Cash Conversion Cycle is 103.69. Acro Biomedical Co's value of 220.97 is 113.1% 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 Biotechnology company?
The median Cash Conversion Cycle among Biotechnology companies is 103.69, based on 867 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. Acro Biomedical Co's current Cash Conversion Cycle of 220.97 is 113.1% 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 Acro Biomedical Co and its competitors. For the Biotechnology industry, the median Cash Conversion Cycle is 103.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acro Biomedical Co's current Cash Conversion Cycle is 220.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acro Biomedical Co stock overvalued right now?
Based on GuruFocus' analysis, Acro Biomedical Co (ROCO:6748) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$32.13, compared to a current price of NT$295.50 — trading 819.7% above its estimated fair value. The current Cash Conversion Cycle is 220.97 and 113.1% above the Biotechnology industry median of 103.69. Acro Biomedical Co's overall GF Score™ is 66/100 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 Acro Biomedical Co (ROCO:6748), the current Cash Conversion Cycle is 220.97 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 Acro Biomedical Co (ROCO:6748) Overvalued in 2026?

Based on GuruFocus' analysis, Acro Biomedical Co stock appears to be overvalued. The current stock price of NT$295.50 is trading 819.7% above its estimated GF Value™ of NT$32.13. GuruFocus considers Acro Biomedical Co to be Significantly Overvalued.

Key valuation signals for ROCO:6748:

  • Cash Conversion Cycle: 220.97
  • GF Value™: NT$32.13 vs. price of NT$295.50 (819.7% above fair value)
  • GF Score™: 66/100 with 6 warning signs
  • Industry Position: 113.1% above the Biotechnology median

No single metric tells the full story. See the ROCO:6748 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acro Biomedical Co Business Description

Address 3rd Floor, No. 57, Luke 2nd Road, Luzhu District, Kaohsiung, TWN
Acro Biomedical Co Ltd is a company whose technical team integrates the Research and development capabilities of Taiwan's major scientific research units and medical centers to jointly develop equipment for repairing organs and tissues in various parts of the human body. It mainly focuses on orthopedics, dentistry, cardiovascular specialists, ophthalmology, surgery, wound care, Medical equipment used in sports injuries and other specialties.
66GF Score

Get the complete analysis for ROCO:6748

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

NT$295.50
Price
NT$32.13
GF Value