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Ta-Yuan Cogeneration Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 41.87.
Ta-Yuan Cogeneration Co's Days Inventory for the
three
months ended in Dec. 2025 was 1.12.
Ta-Yuan Cogeneration Co's Days Payable for the
three
months ended in Dec. 2025 was 3.23.
Therefore, Ta-Yuan Cogeneration Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 39.76.
Ta-Yuan Cogeneration Co (ROCO:8931) 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.
Ta-Yuan Cogeneration Co Cash Conversion Cycle Related Terms
Ta-Yuan Cogeneration Co Cash Conversion Cycle Historical Data
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The historical data trend for Ta-Yuan Cogeneration 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.
Ta-Yuan Cogeneration Co Cash Conversion Cycle Chart
ROCO:8931 vs NEE, SO, DUK: Cash Conversion Cycle Comparison
For the Utilities - Regulated Electric subindustry, Ta-Yuan Cogeneration 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.
Ta-Yuan Cogeneration Co Cash Conversion Cycle vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Ta-Yuan Cogeneration Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Ta-Yuan Cogeneration Co's Cash Conversion Cycle falls into.
Ta-Yuan Cogeneration 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.
Ta-Yuan Cogeneration Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Ta-Yuan Cogeneration Co (ROCO:8931) has a Cash Conversion Cycle of 39.76 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Ta-Yuan Cogeneration Co and its competitors.
Is Ta-Yuan Cogeneration Co's Cash Conversion Cycle too high?
Ta-Yuan Cogeneration Co's current Cash Conversion Cycle is 39.76. The Utilities - Regulated industry median Cash Conversion Cycle is 13.94. Ta-Yuan Cogeneration Co's value of 39.76 is 185.3% above this industry median. Overall, Ta-Yuan Cogeneration Co has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ta-Yuan Cogeneration Co's Cash Conversion Cycle compare to NEE and SO?
Ta-Yuan Cogeneration Co's Cash Conversion Cycle of 39.76 can be compared against companies in the Utilities - Regulated industry. The industry median Cash Conversion Cycle is 13.94. Ta-Yuan Cogeneration Co's value of 39.76 is 185.3% 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 Utilities - Regulated company?
The median Cash Conversion Cycle among Utilities - Regulated companies is 13.94, based on 498 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. Ta-Yuan Cogeneration Co's current Cash Conversion Cycle of 39.76 is 185.3% 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 Ta-Yuan Cogeneration Co and its competitors. For the Utilities - Regulated industry, the median Cash Conversion Cycle is 13.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ta-Yuan Cogeneration Co's current Cash Conversion Cycle is 39.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ta-Yuan Cogeneration Co stock overvalued right now?
Based on GuruFocus' analysis, Ta-Yuan Cogeneration Co (ROCO:8931) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$47.22, compared to a current price of NT$42.35 — trading 10.3% below its estimated fair value. The current Cash Conversion Cycle is 39.76 and 185.3% above the Utilities - Regulated industry median of 13.94. Ta-Yuan Cogeneration Co's overall GF Score™ is 79/100 with 8 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 Ta-Yuan Cogeneration Co (ROCO:8931), the current Cash Conversion Cycle is 39.76 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 Ta-Yuan Cogeneration Co (ROCO:8931) Overvalued in 2026?
Based on GuruFocus' analysis, Ta-Yuan Cogeneration Co stock appears to be undervalued.
The current stock price of NT$42.35 is trading 10.3% below its estimated GF Value™ of NT$47.22.
GuruFocus considers Ta-Yuan Cogeneration Co to be Modestly Undervalued.
Key valuation signals for ROCO:8931:
Cash Conversion Cycle: 39.76
GF Value™: NT$47.22 vs. price of NT$42.35 (10.3% below fair value)
Industry Position: 185.3% above the Utilities - Regulated median
No single metric tells the full story. See the ROCO:8931 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ta-Yuan Cogeneration Co Ltd engages mainly in operating the cogeneration business, operating and repairing equipment, processing waste disposal, managing incinerators, and processing refuse-derived fuel. It is involved in the operation, management, and maintenance of cogeneration plants, as well as waste disposal and incinerator management. Through the development of cogeneration, the company focuses on supplying power to industrial areas and balancing peak and off-peak electricity demand. The company's reportable segments are: Plant of Cogeneration, which generates the maximum revenue, and Plant of Renewable Energy. Geographically, it operates only in Taiwan.
79GF Score
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