Nice Garden Industrial Co (ROCO:7840) Cash Conversion Cycle: 90.11 (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:7840 Nice Garden Industrial Co Ltd ROCO:7840
15 GF Score
Price NT$37.00
! 3 Warning Signs
View Full Analysis

What is Nice Garden Industrial Co Cash Conversion Cycle?

Nice Garden Industrial Co ROCO:7840 -0.40% 15 Cash Conversion Cycle is 90.11 as of Dec. 2025. GuruFocus rates ROCO:7840 with a GF Score™ of 15/100. 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.

Nice Garden Industrial Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 37.77.
Nice Garden Industrial Co's Days Inventory for the six months ended in Dec. 2025 was 77.07.
Nice Garden Industrial Co's Days Payable for the six months ended in Dec. 2025 was 24.73.
Therefore, Nice Garden Industrial Co's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 90.11.


Nice Garden Industrial Co  (ROCO:7840) 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.


Nice Garden Industrial Co Cash Conversion Cycle Related Terms


Nice Garden Industrial Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Nice Garden 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.

Nice Garden Industrial Co Cash Conversion Cycle Chart

Nice Garden Industrial Co Annual Data
Trend Dec23 Dec24 Dec25
Cash Conversion Cycle
93.66 89.55 93.52

Nice Garden Industrial Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Cash Conversion Cycle 0.00 87.05 91.95 108.09 90.11

ROCO:7840 vs ADM, BG, TSN: Cash Conversion Cycle Comparison

For the Farm Products subindustry, Nice Garden 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.


Nice Garden Industrial Co Cash Conversion Cycle vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Nice Garden Industrial Co's Cash Conversion Cycle distribution charts can be found below:

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


ROCO:7840
15GF Score
Nice Garden Industrial Co Ltd ROCO:7840
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nice Garden 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.

Nice Garden 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
=42.8+77.16-26.44
=93.52

Nice Garden 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
=37.77+77.07-24.73
=90.11

* 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 90.11 mean?
Nice Garden Industrial Co (ROCO:7840) has a Cash Conversion Cycle of 90.11 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Nice Garden Industrial Co and its competitors.
Is Nice Garden Industrial Co's Cash Conversion Cycle too high?
Nice Garden Industrial Co's current Cash Conversion Cycle is 90.11. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.75. Nice Garden Industrial Co's value of 90.11 is 19% above this industry median. Overall, Nice Garden Industrial Co has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Nice Garden Industrial Co's Cash Conversion Cycle compare to ADM and BG?
Nice Garden Industrial Co's Cash Conversion Cycle of 90.11 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.75. Nice Garden Industrial Co's value of 90.11 is 19% 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 Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.75, based on 1,953 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. Nice Garden Industrial Co's current Cash Conversion Cycle of 90.11 is 19% 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 Nice Garden Industrial Co and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nice Garden Industrial Co's current Cash Conversion Cycle is 90.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nice Garden Industrial Co stock overvalued right now?
Nice Garden Industrial Co (ROCO:7840) has a current Cash Conversion Cycle of 90.11. The current Cash Conversion Cycle is 90.11 and 19% above the Consumer Packaged Goods industry median of 75.75. Nice Garden Industrial Co's overall GF Score™ is 15/100 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 Nice Garden Industrial Co (ROCO:7840), the current Cash Conversion Cycle is 90.11 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.

Nice Garden Industrial Co Business Description

Address No. 146, Songjiang Road, 8th Floor-2, Zhongshan District, Taipei, TWN, 104492
Nice Garden Industrial Co Ltd specializing in animal nutrition, aquaculture, and livestock products.
15GF Score

Get the complete analysis for ROCO:7840

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

NT$37.00
Price