Brighton-Best Internation (Taiwan) (ROCO:8415) Cash Conversion Cycle: 422.62 (As of Dec. 2025)

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ROCO:8415 Brighton-Best Internation (Taiwan) Inc ROCO:8415
83 GF Score
Price NT$34.85
GF Value NT$33.71
Valuation Fairly Valued
! 4 Warning Signs
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What is Brighton-Best Internation (Taiwan) Cash Conversion Cycle?

Brighton-Best Internation (Taiwan) ROCO:8415 +0.29% 83 Cash Conversion Cycle is 422.62 as of Dec. 2025. GuruFocus rates ROCO:8415 with a GF Score™ of 83/100 and a GF Value™ of NT$33.71 (Fairly Valued). The stock has 4 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.

Brighton-Best Internation (Taiwan)'s Days Sales Outstanding for the three months ended in Dec. 2025 was 34.1.
Brighton-Best Internation (Taiwan)'s Days Inventory for the three months ended in Dec. 2025 was 412.3.
Brighton-Best Internation (Taiwan)'s Days Payable for the three months ended in Dec. 2025 was 23.78.
Therefore, Brighton-Best Internation (Taiwan)'s Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 422.62.


Brighton-Best Internation (Taiwan)  (ROCO:8415) 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.


Brighton-Best Internation (Taiwan) Cash Conversion Cycle Related Terms


Brighton-Best Internation (Taiwan) Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Brighton-Best Internation (Taiwan)'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.

Brighton-Best Internation (Taiwan) Cash Conversion Cycle Chart

Brighton-Best Internation (Taiwan) Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 277.36 306.83 373.68 376.60 400.47

Brighton-Best Internation (Taiwan) 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 382.83 371.46 382.08 390.18 422.62

ROCO:8415 vs SNA, RBC, LECO: Cash Conversion Cycle Comparison

For the Tools & Accessories subindustry, Brighton-Best Internation (Taiwan)'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.


Brighton-Best Internation (Taiwan) Cash Conversion Cycle vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Brighton-Best Internation (Taiwan)'s Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Brighton-Best Internation (Taiwan)'s Cash Conversion Cycle falls into.


ROCO:8415
83GF Score
Brighton-Best Internation (Taiwan) Inc ROCO:8415
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Brighton-Best Internation (Taiwan) 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.

Brighton-Best Internation (Taiwan)'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
=35.15+391.08-25.76
=400.47

Brighton-Best Internation (Taiwan)'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
=34.1+412.3-23.78
=422.62

* 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 422.62 mean?
Brighton-Best Internation (Taiwan) (ROCO:8415) has a Cash Conversion Cycle of 422.62 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Brighton-Best Internation (Taiwan) and its competitors.
Is Brighton-Best Internation (Taiwan)'s Cash Conversion Cycle too high?
Brighton-Best Internation (Taiwan)'s current Cash Conversion Cycle is 422.62. The Industrial Products industry median Cash Conversion Cycle is 122.29. Brighton-Best Internation (Taiwan)'s value of 422.62 is 245.6% above this industry median. Overall, Brighton-Best Internation (Taiwan) has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Brighton-Best Internation (Taiwan)'s Cash Conversion Cycle compare to SNA and RBC?
Brighton-Best Internation (Taiwan)'s Cash Conversion Cycle of 422.62 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.29. Brighton-Best Internation (Taiwan)'s value of 422.62 is 245.6% 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 an Industrial Products company?
The median Cash Conversion Cycle among Industrial Products companies is 122.29, based on 3,034 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. Brighton-Best Internation (Taiwan)'s current Cash Conversion Cycle of 422.62 is 245.6% 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 Brighton-Best Internation (Taiwan) 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. Brighton-Best Internation (Taiwan)'s current Cash Conversion Cycle is 422.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Brighton-Best Internation (Taiwan) stock overvalued right now?
Based on GuruFocus' analysis, Brighton-Best Internation (Taiwan) (ROCO:8415) is currently considered Fairly Valued. The stock's GF Value™ is NT$33.71, compared to a current price of NT$34.85 — trading 3.4% above its estimated fair value. The current Cash Conversion Cycle is 422.62 and 245.6% above the Industrial Products industry median of 122.29. Brighton-Best Internation (Taiwan)'s overall GF Score™ is 83/100 with 4 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 Brighton-Best Internation (Taiwan) (ROCO:8415), the current Cash Conversion Cycle is 422.62 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 Brighton-Best Internation (Taiwan) (ROCO:8415) Overvalued in 2026?

Based on GuruFocus' analysis, Brighton-Best Internation (Taiwan) stock appears to be overvalued. The current stock price of NT$34.85 is trading 3.4% above its estimated GF Value™ of NT$33.71. GuruFocus considers Brighton-Best Internation (Taiwan) to be Fairly Valued.

Key valuation signals for ROCO:8415:

  • Cash Conversion Cycle: 422.62
  • GF Value™: NT$33.71 vs. price of NT$34.85 (3.4% above fair value)
  • GF Score™: 83/100 with 4 warning signs
  • Industry Position: 245.6% above the Industrial Products median

No single metric tells the full story. See the ROCO:8415 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Brighton-Best Internation (Taiwan) Business Description

Address No. 122, Yi-Lin Road, Rende Township, Tainan, TWN, 71752
Brighton-Best Internation (Taiwan) Inc supplies and distributes steel-related components and products. It has divided its products into Proferred tools, Fasteners, Drilling screws, and Cutting tools divisions. Its products are Magnetic nut setters, Proferred pipe wrenches, Bolts, Drywall screws, Straight shank carbide drill bits, Drilling screws, etc. The company is geographically divided into segments: Canada, the United States, Australia, Taiwan, and Others, out of which the United States derives the maximum revenue.
83GF Score

Get the complete analysis for ROCO:8415

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

NT$34.85
Price
NT$33.71
GF Value