Polygreen Resources Co (ROCO:8423) Cash Conversion Cycle: 77.78 (As of Dec. 2025)

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ROCO:8423 Polygreen Resources Co Ltd ROCO:8423
75 GF Score
Price NT$17.60
GF Value NT$16.17
Valuation Fairly Valued
! 3 Warning Signs
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What is Polygreen Resources Co Cash Conversion Cycle?

Polygreen Resources Co ROCO:8423 -0.56% 75 Cash Conversion Cycle is 77.78 as of Dec. 2025. GuruFocus rates ROCO:8423 with a GF Score™ of 75/100 and a GF Value™ of NT$16.17 (Fairly Valued). 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.

Polygreen Resources Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 53.13.
Polygreen Resources Co's Days Inventory for the three months ended in Dec. 2025 was 40.65.
Polygreen Resources Co's Days Payable for the three months ended in Dec. 2025 was 16.
Therefore, Polygreen Resources Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 77.78.


Polygreen Resources Co  (ROCO:8423) 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.


Polygreen Resources Co Cash Conversion Cycle Related Terms


Polygreen Resources Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Polygreen Resources 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.

Polygreen Resources Co Cash Conversion Cycle Chart

Polygreen Resources Co 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 86.71 67.03 65.78 67.68 76.28

Polygreen Resources 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 78.17 75.72 73.27 81.08 77.78

ROCO:8423 vs ORLY, AZO: Cash Conversion Cycle Comparison

For the Auto Parts subindustry, Polygreen Resources 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.


Polygreen Resources Co Cash Conversion Cycle vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Polygreen Resources Co's Cash Conversion Cycle distribution charts can be found below:

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


ROCO:8423
75GF Score
Polygreen Resources Co Ltd ROCO:8423
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Polygreen Resources 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.

Polygreen Resources 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
=54.31+39.29-17.32
=76.28

Polygreen Resources 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
=53.13+40.65-16
=77.78

* 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 77.78 mean?
Polygreen Resources Co (ROCO:8423) has a Cash Conversion Cycle of 77.78 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Polygreen Resources Co and its competitors.
Is Polygreen Resources Co's Cash Conversion Cycle too high?
Polygreen Resources Co's current Cash Conversion Cycle is 77.78. The Vehicles & Parts industry median Cash Conversion Cycle is 67.26. Polygreen Resources Co's value of 77.78 is 15.6% above this industry median. Overall, Polygreen Resources Co has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Polygreen Resources Co's Cash Conversion Cycle compare to ORLY and AZO?
Polygreen Resources Co's Cash Conversion Cycle of 77.78 can be compared against companies in the Vehicles & Parts industry. The industry median Cash Conversion Cycle is 67.26. Polygreen Resources Co's value of 77.78 is 15.6% 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 a Vehicles & Parts company?
The median Cash Conversion Cycle among Vehicles & Parts companies is 67.26, based on 1,321 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. Polygreen Resources Co's current Cash Conversion Cycle of 77.78 is 15.6% 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 Polygreen Resources Co and its competitors. For the Vehicles & Parts industry, the median Cash Conversion Cycle is 67.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Polygreen Resources Co's current Cash Conversion Cycle is 77.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polygreen Resources Co stock overvalued right now?
Based on GuruFocus' analysis, Polygreen Resources Co (ROCO:8423) is currently considered Fairly Valued. The stock's GF Value™ is NT$16.17, compared to a current price of NT$17.60 — trading 8.8% above its estimated fair value. The current Cash Conversion Cycle is 77.78 and 15.6% above the Vehicles & Parts industry median of 67.26. Polygreen Resources Co's overall GF Score™ is 75/100 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 Polygreen Resources Co (ROCO:8423), the current Cash Conversion Cycle is 77.78 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 Polygreen Resources Co (ROCO:8423) Overvalued in 2026?

Based on GuruFocus' analysis, Polygreen Resources Co stock appears to be overvalued. The current stock price of NT$17.60 is trading 8.8% above its estimated GF Value™ of NT$16.17. GuruFocus considers Polygreen Resources Co to be Fairly Valued.

Key valuation signals for ROCO:8423:

  • Cash Conversion Cycle: 77.78
  • GF Value™: NT$16.17 vs. price of NT$17.60 (8.8% above fair value)
  • GF Score™: 75/100 with 3 warning signs
  • Industry Position: 15.6% above the Vehicles & Parts median

No single metric tells the full story. See the ROCO:8423 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Polygreen Resources Co Business Description

Address North Sound Road, Cannon Place, P.O. Box 712, Suite 102, Grand Cayman, CYM, KY1 9006
Polygreen Resources Co Ltd is engaged in the rubber recycling business, offering its products to manufacturers of the tire and conveyor belt industries. The company manufactures premium-quality reclaimed rubber, crumb rubber, and rubber granules. Its products include Rubber asphalt application, Reclaimed Rubber, Butyl Reclaimed Rubber, Crumb Rubber, and Tyre Chip. It has only one operating segment which focuses on the manufacturing and sales of reclaimed rubber. The company operates in Malaysia, Japan, Indonesia, Vietnam, Taiwan, and other countries, of which key revenue is derived from Malaysia.
75GF Score

Get the complete analysis for ROCO:8423

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

NT$17.60
Price
NT$16.17
GF Value