Best Precision Industrial Co (ROCO:6859) Cash Conversion Cycle: 105.81 (As of Dec. 2025)

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ROCO:6859 Best Precision Industrial Co Ltd ROCO:6859
85 GF Score
Price NT$98.00
GF Value NT$120.75
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Best Precision Industrial Co Cash Conversion Cycle?

Best Precision Industrial Co ROCO:6859 -7.11% 85 Cash Conversion Cycle is 105.81 as of Dec. 2025. GuruFocus rates ROCO:6859 with a GF Score™ of 85/100 and a GF Value™ of NT$120.75 (Modestly Undervalued). The stock has 5 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.

Best Precision Industrial Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 78.43.
Best Precision Industrial Co's Days Inventory for the three months ended in Dec. 2025 was 57.62.
Best Precision Industrial Co's Days Payable for the three months ended in Dec. 2025 was 30.24.
Therefore, Best Precision Industrial Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 105.81.


Best Precision Industrial Co  (ROCO:6859) 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.


Best Precision Industrial Co Cash Conversion Cycle Related Terms


Best Precision Industrial Co Cash Conversion Cycle Historical Data

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The historical data trend for Best Precision Industrial 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.

Best Precision Industrial Co Cash Conversion Cycle Chart

Best Precision Industrial Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial 93.27 81.97 84.57 95.19 88.14

Best Precision Industrial 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 98.69 78.23 103.48 134.05 105.81

ROCO:6859 vs CRS, ATI, MLI: Cash Conversion Cycle Comparison

For the Metal Fabrication subindustry, Best Precision Industrial 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.


Best Precision Industrial Co Cash Conversion Cycle vs Industrial Products Industry

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

* The bar in red indicates where Best Precision Industrial Co's Cash Conversion Cycle falls into.


ROCO:6859
85GF Score
Best Precision Industrial Co Ltd ROCO:6859
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Best Precision Industrial 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.

Best Precision Industrial 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
=65.78+49.2-26.84
=88.14

Best Precision Industrial 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
=78.43+57.62-30.24
=105.81

* 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 105.81 mean?
Best Precision Industrial Co (ROCO:6859) has a Cash Conversion Cycle of 105.81 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Best Precision Industrial Co and its competitors.
Is Best Precision Industrial Co's Cash Conversion Cycle too high?
Best Precision Industrial Co's current Cash Conversion Cycle is 105.81. The Industrial Products industry median Cash Conversion Cycle is 122.29. Best Precision Industrial Co's value of 105.81 is 13.5% below this industry median. Overall, Best Precision Industrial Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Best Precision Industrial Co's Cash Conversion Cycle compare to CRS and ATI?
Best Precision Industrial Co's Cash Conversion Cycle of 105.81 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.29. Best Precision Industrial Co's value of 105.81 is 13.5% 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 122.29, based on 3,032 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. Best Precision Industrial Co's current Cash Conversion Cycle of 105.81 is 13.5% 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 Best Precision Industrial Co and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Best Precision Industrial Co's current Cash Conversion Cycle is 105.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Precision Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Best Precision Industrial Co (ROCO:6859) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$120.75, compared to a current price of NT$98.00 — trading 18.8% below its estimated fair value. The current Cash Conversion Cycle is 105.81 and 13.5% below the Industrial Products industry median of 122.29. Best Precision Industrial Co's overall GF Score™ is 85/100 with 5 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 Best Precision Industrial Co (ROCO:6859), the current Cash Conversion Cycle is 105.81 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 Best Precision Industrial Co (ROCO:6859) Overvalued in 2026?

Based on GuruFocus' analysis, Best Precision Industrial Co stock appears to be undervalued. The current stock price of NT$98.00 is trading 18.8% below its estimated GF Value™ of NT$120.75. GuruFocus considers Best Precision Industrial Co to be Modestly Undervalued.

Key valuation signals for ROCO:6859:

  • Cash Conversion Cycle: 105.81
  • GF Value™: NT$120.75 vs. price of NT$98.00 (18.8% below fair value)
  • GF Score™: 85/100 with 5 warning signs
  • Industry Position: 13.5% below the Industrial Products median

No single metric tells the full story. See the ROCO:6859 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Best Precision Industrial Co Business Description

Address No.35, Ln. 87, Section 1, Tanfu Road, Tanzih District, Taichung City, TWN, 42753
Best Precision Industrial Co Ltd manufactures and distributes high precision molds and components. The Group mainly provides services such as the manufacturing of molds for optical components and is mainly engaged in the design, manufacture, and sales of precision optical molds and components. Its main products include mobile phones, VR/AR/MR, vehicles, special applications (optical communication / medical, etc.), optical lens molds, and precision optical metal components processing. The Group's revenues mainly comprise the revenue from the sale of optical lens molds. It generates maximum revenue from China, followed by Taiwan and others.
85GF Score

Get the complete analysis for ROCO:6859

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

NT$98.00
Price
NT$120.75
GF Value