Igiant Optics Co (ROCO:6915) Cash Conversion Cycle: 107.52 (As of Dec. 2025)

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ROCO:6915 Igiant Optics Co Ltd ROCO:6915
44 GF Score
Price NT$44.00
GF Value NT$15.56
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Igiant Optics Co Cash Conversion Cycle?

Igiant Optics Co ROCO:6915 -12.00% 44 Cash Conversion Cycle is 107.52 as of Dec. 2025. GuruFocus rates ROCO:6915 with a GF Score™ of 44/100 and a GF Value™ of NT$15.56 (Significantly Overvalued). The stock has 3 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.

Igiant Optics Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 77.56.
Igiant Optics Co's Days Inventory for the six months ended in Dec. 2025 was 44.4.
Igiant Optics Co's Days Payable for the six months ended in Dec. 2025 was 14.44.
Therefore, Igiant Optics Co's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 107.52.


Igiant Optics Co  (ROCO:6915) 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.


Igiant Optics Co Cash Conversion Cycle Related Terms


Igiant Optics Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Igiant Optics 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.

Igiant Optics Co Cash Conversion Cycle Chart

Igiant Optics Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial 104.70 89.42 99.79 82.92 96.78

Igiant Optics Co Semi-Annual Data
Dec18 Dec19 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 102.49 79.84 93.71 97.68 107.52

ROCO:6915 vs NVDA, AVGO, MU: Cash Conversion Cycle Comparison

For the Semiconductors subindustry, Igiant Optics 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.


Igiant Optics Co Cash Conversion Cycle vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Igiant Optics Co's Cash Conversion Cycle distribution charts can be found below:

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


ROCO:6915
44GF Score
Igiant Optics Co Ltd ROCO:6915
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Igiant Optics 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.

Igiant Optics 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
=70.25+41.63-15.1
=96.78

Igiant Optics 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
=77.56+44.4-14.44
=107.52

* 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 107.52 mean?
Igiant Optics Co (ROCO:6915) has a Cash Conversion Cycle of 107.52 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Igiant Optics Co and its competitors.
Is Igiant Optics Co's Cash Conversion Cycle too high?
Igiant Optics Co's current Cash Conversion Cycle is 107.52. The Semiconductors industry median Cash Conversion Cycle is 116.21. Igiant Optics Co's value of 107.52 is 7.5% below this industry median. Overall, Igiant Optics Co has a GF Score™ of 44/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Igiant Optics Co's Cash Conversion Cycle compare to NVDA and AVGO?
Igiant Optics Co's Cash Conversion Cycle of 107.52 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.21. Igiant Optics Co's value of 107.52 is 7.5% 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 a Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.21, based on 1,023 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. Igiant Optics Co's current Cash Conversion Cycle of 107.52 is 7.5% 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 Igiant Optics Co and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Igiant Optics Co's current Cash Conversion Cycle is 107.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Igiant Optics Co stock overvalued right now?
Based on GuruFocus' analysis, Igiant Optics Co (ROCO:6915) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$15.56, compared to a current price of NT$44.00 — trading 182.8% above its estimated fair value. The current Cash Conversion Cycle is 107.52 and 7.5% below the Semiconductors industry median of 116.21. Igiant Optics Co's overall GF Score™ is 44/100 with 3 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 Igiant Optics Co (ROCO:6915), the current Cash Conversion Cycle is 107.52 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 Igiant Optics Co (ROCO:6915) Overvalued in 2026?

Based on GuruFocus' analysis, Igiant Optics Co stock appears to be overvalued. The current stock price of NT$44.00 is trading 182.8% above its estimated GF Value™ of NT$15.56. GuruFocus considers Igiant Optics Co to be Significantly Overvalued.

Key valuation signals for ROCO:6915:

  • Cash Conversion Cycle: 107.52
  • GF Value™: NT$15.56 vs. price of NT$44.00 (182.8% above fair value)
  • GF Score™: 44/100 with 3 warning signs
  • Industry Position: 7.5% below the Semiconductors median

No single metric tells the full story. See the ROCO:6915 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Igiant Optics Co Business Description

Address No. 13-1, Zhonghua Road, Hukou Township, Hsinchu, TWN, 303
Igiant Optics Co Ltd is an optical design and manufacturing company. It offers precision micro molding on parts, Dual shot molding & insert molding, Micro molding on composites, LDS (Laser Direct Structuring), LF, LSR (Liquid Silicone Rubber), and Optical solution. Its service offerings comprise optical design, tool fabrication, precision injection, automation to full-scale inspection.
44GF Score

Get the complete analysis for ROCO:6915

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

NT$44.00
Price
NT$15.56
GF Value