San Fang Chemical Industry Co (TPE:1307) 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.
San Fang Chemical Industry Co Cash Conversion Cycle Related Terms
San Fang Chemical Industry Co Cash Conversion Cycle Historical Data
* 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.
San Fang Chemical Industry Co Cash Conversion Cycle Chart
San Fang Chemical Industry Co Cash Conversion Cycle Competitor Comparison
For the Textile Manufacturing subindustry, San Fang Chemical Industry 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.
San Fang Chemical Industry Co Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where San Fang Chemical Industry Co's Cash Conversion Cycle falls into.
San Fang Chemical Industry 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.
* 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.
San Fang Chemical Industry Co (TPE:1307) has a Cash Conversion Cycle of 116.79 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on San Fang Chemical Industry Co and its competitors.
Is San Fang Chemical Industry Co's Cash Conversion Cycle too high?
San Fang Chemical Industry Co's current Cash Conversion Cycle is 116.79. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 123.81. San Fang Chemical Industry Co's value of 116.79 is 5.7% below this industry median. Overall, San Fang Chemical Industry Co has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's Cash Conversion Cycle compare to competitors?
San Fang Chemical Industry Co's Cash Conversion Cycle of 116.79 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 123.81. San Fang Chemical Industry Co's value of 116.79 is 5.7% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 123.81, based on 1,035 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. San Fang Chemical Industry Co's current Cash Conversion Cycle of 116.79 is 5.7% 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 San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 123.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Cash Conversion Cycle is 116.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fang Chemical Industry Co stock overvalued right now?
Based on GuruFocus' analysis, San Fang Chemical Industry Co (TPE:1307) is currently considered Fairly Valued. The stock's GF Value™ is NT$32.74, compared to a current price of NT$35.80 — trading 9.3% above its estimated fair value. The current Cash Conversion Cycle is 116.79 and 5.7% below the Manufacturing - Apparel & Accessories industry median of 123.81. San Fang Chemical Industry Co's overall GF Score™ is 86/100 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 San Fang Chemical Industry Co (TPE:1307), the current Cash Conversion Cycle is 116.79 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 San Fang Chemical Industry Co (TPE:1307) Overvalued in 2026?
Based on GuruFocus' analysis, San Fang Chemical Industry Co stock appears to be overvalued.
The current stock price of NT$35.80 is trading 9.3% above its estimated GF Value™ of NT$32.74.
GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.
Key valuation signals for TPE:1307:
Cash Conversion Cycle: 116.79
GF Value™: NT$32.74 vs. price of NT$35.80 (9.3% above fair value)
Industry Position: 5.7% below the Manufacturing - Apparel & Accessories median
No single metric tells the full story. See the TPE:1307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
San Fang Chemical Industry Co Business Description
San Fang Chemical Industry Co Ltd is a Taiwan-based company. The company's operating segments are, San Fang Chemical Industry Co., Ltd., which includes Manufacturing and sales of artificial leather, synthetic resin, and other materials. San Fang Development, BBH, San Fang International, and subsidiary MPL, Dongguan Baoliang, and GTL. GII and subsidiary SFV(GII). jOB and subsidiary PTS (PTS). Bestac Advanced Material Co., Ltd., Forich Advanced Materials Co., Ltd. San Fang Development, San Fang Financial Holdings, and GCL-Mainly in the financial holdings and investment business.
86GF Score
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