Wisher Industrial Co (TPE:1465) Cash Conversion Cycle: 195.91 (As of Dec. 2025)


TPE:1465 Wisher Industrial Co Ltd TPE:1465
62 GF Score
Price NT$12.75
GF Value NT$9.03
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Wisher Industrial Co Cash Conversion Cycle?

Wisher Industrial Co TPE:1465 62 Cash Conversion Cycle is 195.91 as of Dec. 2025. GuruFocus rates TPE:1465 with a GF Score™ of 62/100 and a GF Value™ of NT$9.03 (Significantly Overvalued). 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.

Wisher Industrial Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 29.04.
Wisher Industrial Co's Days Inventory for the three months ended in Dec. 2025 was 169.66.
Wisher Industrial Co's Days Payable for the three months ended in Dec. 2025 was 2.79.
Therefore, Wisher Industrial Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 195.91.


Wisher Industrial Co  (TPE:1465) 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.


Wisher Industrial Co Cash Conversion Cycle Related Terms


Wisher Industrial Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Wisher Industrial 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.

Wisher Industrial Co Cash Conversion Cycle Chart

Wisher Industrial 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 165.02 146.92 164.64 165.98 187.49

Wisher Industrial 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 156.20 217.33 162.80 179.49 195.91

Wisher Industrial Co Cash Conversion Cycle Competitor Comparison

For the Textile Manufacturing subindustry, Wisher Industrial 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.


Wisher Industrial Co Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Wisher Industrial Co's Cash Conversion Cycle distribution charts can be found below:

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


TPE:1465
62GF Score
Wisher Industrial Co Ltd TPE:1465
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Wisher Industrial 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.

Wisher Industrial 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
=40.31+152.11-4.93
=187.49

Wisher Industrial 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
=29.04+169.66-2.79
=195.91

* 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 195.91 mean?
Wisher Industrial Co (TPE:1465) has a Cash Conversion Cycle of 195.91 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Wisher Industrial Co and its competitors.
Is Wisher Industrial Co's Cash Conversion Cycle too high?
Wisher Industrial Co's current Cash Conversion Cycle is 195.91. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.19. Wisher Industrial Co's value of 195.91 is 57.8% above this industry median. Overall, Wisher Industrial Co has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wisher Industrial Co's Cash Conversion Cycle compare to competitors?
Wisher Industrial Co's Cash Conversion Cycle of 195.91 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.19. Wisher Industrial Co's value of 195.91 is 57.8% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.19, based on 1,034 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. Wisher Industrial Co's current Cash Conversion Cycle of 195.91 is 57.8% 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 Wisher Industrial Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wisher Industrial Co's current Cash Conversion Cycle is 195.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wisher Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Wisher Industrial Co (TPE:1465) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$9.03, compared to a current price of NT$12.75 — trading 41.2% above its estimated fair value. The current Cash Conversion Cycle is 195.91 and 57.8% above the Manufacturing - Apparel & Accessories industry median of 124.19. Wisher Industrial Co's overall GF Score™ is 62/100 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 Wisher Industrial Co (TPE:1465), the current Cash Conversion Cycle is 195.91 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 Wisher Industrial Co (TPE:1465) Overvalued in 2026?

Based on GuruFocus' analysis, Wisher Industrial Co stock appears to be overvalued. The current stock price of NT$12.75 is trading 41.2% above its estimated GF Value™ of NT$9.03. GuruFocus considers Wisher Industrial Co to be Significantly Overvalued.

Key valuation signals for TPE:1465:

  • Cash Conversion Cycle: 195.91
  • GF Value™: NT$9.03 vs. price of NT$12.75 (41.2% above fair value)
  • GF Score™: 62/100 with 4 warning signs
  • Industry Position: 57.8% above the Manufacturing - Apparel & Accessories median

No single metric tells the full story. See the TPE:1465 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wisher Industrial Co Business Description

Address 6th Floor., 62-5 Hsining North Road, Datong District, Taipei, TWN, 10343
Wisher Industrial Co Ltd is engaged mainly in the production and transactions of filament woven fabrics and knitted fabrics. The products of the company includes Wi-Elastic, Wi-Shell, Wi-Wool, T2T, Pucker, Puff, and others. Its operating revenue includes the production, manufacturing, and trading of filament woven fabrics and knitted fabrics. It generates majority of the revenue from America, followed by Asia , Europe and Others.
62GF Score

Get the complete analysis for TPE:1465

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

NT$12.75
Price
NT$9.03
GF Value