Potens Semiconductor (ROCO:7712) Cash Conversion Cycle: 69.50 (As of Dec. 2025)

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ROCO:7712 Potens Semiconductor Corp ROCO:7712
23 GF Score
Price NT$144.50
! 7 Warning Signs
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What is Potens Semiconductor Cash Conversion Cycle?

Potens Semiconductor ROCO:7712 -9.97% 23 Cash Conversion Cycle is 69.50 as of Dec. 2025. GuruFocus rates ROCO:7712 with a GF Score™ of 23/100. The stock has 7 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.

Potens Semiconductor's Days Sales Outstanding for the three months ended in Dec. 2025 was 48.23.
Potens Semiconductor's Days Inventory for the three months ended in Dec. 2025 was 89.75.
Potens Semiconductor's Days Payable for the three months ended in Dec. 2025 was 68.48.
Therefore, Potens Semiconductor's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 69.50.


Potens Semiconductor  (ROCO:7712) 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.


Potens Semiconductor Cash Conversion Cycle Related Terms


Potens Semiconductor Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Potens Semiconductor'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.

Potens Semiconductor Cash Conversion Cycle Chart

Potens Semiconductor Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
53.31 59.87 89.34 70.64 64.75

Potens Semiconductor Quarterly Data
Dec21 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 67.70 73.41 67.02 74.71 69.50

ROCO:7712 vs NVDA, AVGO, MU: Cash Conversion Cycle Comparison

For the Semiconductors subindustry, Potens Semiconductor'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.


Potens Semiconductor Cash Conversion Cycle vs Semiconductors Industry

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

* The bar in red indicates where Potens Semiconductor's Cash Conversion Cycle falls into.


ROCO:7712
23GF Score
Potens Semiconductor Corp ROCO:7712
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Potens Semiconductor 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.

Potens Semiconductor'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
=40.54+89.99-65.78
=64.75

Potens Semiconductor'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
=48.23+89.75-68.48
=69.50

* 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 69.50 mean?
Potens Semiconductor (ROCO:7712) has a Cash Conversion Cycle of 69.50 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Potens Semiconductor and its competitors.
Is Potens Semiconductor's Cash Conversion Cycle too high?
Potens Semiconductor's current Cash Conversion Cycle is 69.50. The Semiconductors industry median Cash Conversion Cycle is 116.21. Potens Semiconductor's value of 69.50 is 40.2% below this industry median. Overall, Potens Semiconductor has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Potens Semiconductor's Cash Conversion Cycle compare to NVDA and AVGO?
Potens Semiconductor's Cash Conversion Cycle of 69.50 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.21. Potens Semiconductor's value of 69.50 is 40.2% 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. Potens Semiconductor's current Cash Conversion Cycle of 69.50 is 40.2% 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 Potens Semiconductor 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. Potens Semiconductor's current Cash Conversion Cycle is 69.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Potens Semiconductor stock overvalued right now?
Potens Semiconductor (ROCO:7712) has a current Cash Conversion Cycle of 69.50. The current Cash Conversion Cycle is 69.50 and 40.2% below the Semiconductors industry median of 116.21. Potens Semiconductor's overall GF Score™ is 23/100 with 7 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 Potens Semiconductor (ROCO:7712), the current Cash Conversion Cycle is 69.50 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.

Potens Semiconductor Business Description

Address No. 32, Gaotie 2nd Road, 6th Floor-3,Hsinchu County, Zhubei, TWN, 302
Potens Semiconductor Corp is a company that develops IC design with high-efficiency power components. Consumer medium and low voltage MOSFETs, industrial high voltage and high power IGBTs, Super Junction and advance GaN/SiC raw material process products are all within the product range produced and developed by Bosheng Semiconductor. The company's product line research and development is widely used in consumer, communications, industrial, and automotive applications. For example: 5G applications, fully autonomous vehicles, wireless power transmission, cloud data centers, etc. The reportable operating segment of the Group is mainly involved in the manufacturing of electronic components.
23GF Score

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

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