Chia Hsin Cement (TPE:1103) Cash Conversion Cycle: 11.78 (As of Dec. 2025)


TPE:1103 Chia Hsin Cement Corp TPE:1103
59 GF Score
Price NT$13.40
GF Value NT$18.98
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Chia Hsin Cement Cash Conversion Cycle?

Chia Hsin Cement TPE:1103 59 Cash Conversion Cycle is 11.78 as of Dec. 2025. GuruFocus rates TPE:1103 with a GF Score™ of 59/100 and a GF Value™ of NT$18.98 (Modestly Undervalued). 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.

Chia Hsin Cement's Days Sales Outstanding for the three months ended in Dec. 2025 was 15.07.
Chia Hsin Cement's Days Inventory for the three months ended in Dec. 2025 was 27.5.
Chia Hsin Cement's Days Payable for the three months ended in Dec. 2025 was 30.79.
Therefore, Chia Hsin Cement's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 11.78.


Chia Hsin Cement  (TPE:1103) 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.


Chia Hsin Cement Cash Conversion Cycle Related Terms


Chia Hsin Cement Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Chia Hsin Cement'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.

Chia Hsin Cement Cash Conversion Cycle Chart

Chia Hsin Cement 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 -6.32 -0.20 9.27 -1.36 6.62

Chia Hsin Cement 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 0.24 -2.73 0.89 1.49 11.78

TPE:1103 vs CRH, VMC, MLM: Cash Conversion Cycle Comparison

For the Building Materials subindustry, Chia Hsin Cement'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.


Chia Hsin Cement Cash Conversion Cycle vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Chia Hsin Cement's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Chia Hsin Cement's Cash Conversion Cycle falls into.


TPE:1103
59GF Score
Chia Hsin Cement Corp TPE:1103
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Chia Hsin Cement 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.

Chia Hsin Cement'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
=17.31+25.96-36.65
=6.62

Chia Hsin Cement'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
=15.07+27.5-30.79
=11.78

* 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 11.78 mean?
Chia Hsin Cement (TPE:1103) has a Cash Conversion Cycle of 11.78 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Chia Hsin Cement and its competitors.
Is Chia Hsin Cement's Cash Conversion Cycle too high?
Chia Hsin Cement's current Cash Conversion Cycle is 11.78. The Building Materials industry median Cash Conversion Cycle is 75.45. Chia Hsin Cement's value of 11.78 is 84.4% below this industry median. Overall, Chia Hsin Cement has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chia Hsin Cement's Cash Conversion Cycle compare to CRH and VMC?
Chia Hsin Cement's Cash Conversion Cycle of 11.78 can be compared against companies in the Building Materials industry. The industry median Cash Conversion Cycle is 75.45. Chia Hsin Cement's value of 11.78 is 84.4% 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 Building Materials company?
The median Cash Conversion Cycle among Building Materials companies is 75.45, based on 403 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. Chia Hsin Cement's current Cash Conversion Cycle of 11.78 is 84.4% 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 Chia Hsin Cement and its competitors. For the Building Materials industry, the median Cash Conversion Cycle is 75.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chia Hsin Cement's current Cash Conversion Cycle is 11.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chia Hsin Cement stock overvalued right now?
Based on GuruFocus' analysis, Chia Hsin Cement (TPE:1103) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$18.98, compared to a current price of NT$13.40 — trading 29.4% below its estimated fair value. The current Cash Conversion Cycle is 11.78 and 84.4% below the Building Materials industry median of 75.45. Chia Hsin Cement's overall GF Score™ is 59/100 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 Chia Hsin Cement (TPE:1103), the current Cash Conversion Cycle is 11.78 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 Chia Hsin Cement (TPE:1103) Overvalued in 2026?

Based on GuruFocus' analysis, Chia Hsin Cement stock appears to be undervalued. The current stock price of NT$13.40 is trading 29.4% below its estimated GF Value™ of NT$18.98. GuruFocus considers Chia Hsin Cement to be Modestly Undervalued.

Key valuation signals for TPE:1103:

  • Cash Conversion Cycle: 11.78
  • GF Value™: NT$18.98 vs. price of NT$13.40 (29.4% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 84.4% below the Building Materials median

No single metric tells the full story. See the TPE:1103 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chia Hsin Cement Business Description

Address Zhongshan North Road, Chia Hsin Building, No. 96, Section 2, Zhongshan District, Taipei, TWN, 10449
Chia Hsin Cement Corp is engaged in cement manufacturing, wholesale of building materials, retail sale of building materials, non-metallic mining, international trade, real estate commerce, real estate rental and leasing, reconstruction within the renewal area, warehousing and storage, and Others. Its segments include: the Cement, which is responsible for cement sales; the Asset Management, which handles real estate trading and leasing; the Warehousing and Storage, which manages loading and unloading as well as warehousing and storage services at the port; and the Hospitality and Catering Services, which focuses on catering and room service in hotels, along with services for maternal and childcare centers. The majority of the company's revenue comes from the Cement segment.
59GF Score

Get the complete analysis for TPE:1103

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

NT$13.40
Price
NT$18.98
GF Value