Kian Shen (TPE:1525) Cash Conversion Cycle: 87.84 (As of Dec. 2025)


TPE:1525 Kian Shen Corp TPE:1525
77 GF Score
Price NT$67.10
GF Value NT$56.42
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Kian Shen Cash Conversion Cycle?

Kian Shen TPE:1525 -1.32% 77 Cash Conversion Cycle is 87.84 as of Dec. 2025. GuruFocus rates TPE:1525 with a GF Score™ of 77/100 and a GF Value™ of NT$56.42 (Modestly Overvalued). The stock has 6 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.

Kian Shen's Days Sales Outstanding for the three months ended in Dec. 2025 was 63.77.
Kian Shen's Days Inventory for the three months ended in Dec. 2025 was 61.19.
Kian Shen's Days Payable for the three months ended in Dec. 2025 was 37.12.
Therefore, Kian Shen's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 87.84.


Kian Shen  (TPE:1525) 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.


Kian Shen Cash Conversion Cycle Related Terms


Kian Shen Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Kian Shen'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.

Kian Shen Cash Conversion Cycle Chart

Kian Shen 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 63.66 37.42 91.55 86.89 100.74

Kian Shen 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 84.27 89.81 83.00 88.60 87.84

TPE:1525 vs ORLY, AZO: Cash Conversion Cycle Comparison

For the Auto Parts subindustry, Kian Shen'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.


Kian Shen Cash Conversion Cycle vs Vehicles & Parts Industry

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

* The bar in red indicates where Kian Shen's Cash Conversion Cycle falls into.


TPE:1525
77GF Score
Kian Shen Corp TPE:1525
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kian Shen 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.

Kian Shen'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
=73.5+65.55-38.31
=100.74

Kian Shen'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
=63.77+61.19-37.12
=87.84

* 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 87.84 mean?
Kian Shen (TPE:1525) has a Cash Conversion Cycle of 87.84 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Kian Shen and its competitors.
Is Kian Shen's Cash Conversion Cycle too high?
Kian Shen's current Cash Conversion Cycle is 87.84. The Vehicles & Parts industry median Cash Conversion Cycle is 67.26. Kian Shen's value of 87.84 is 30.6% above this industry median. Overall, Kian Shen has a GF Score™ of 77/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kian Shen's Cash Conversion Cycle compare to ORLY and AZO?
Kian Shen's Cash Conversion Cycle of 87.84 can be compared against companies in the Vehicles & Parts industry. The industry median Cash Conversion Cycle is 67.26. Kian Shen's value of 87.84 is 30.6% 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 1,323 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. Kian Shen's current Cash Conversion Cycle of 87.84 is 30.6% 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 Kian Shen 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. Kian Shen's current Cash Conversion Cycle is 87.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kian Shen stock overvalued right now?
Based on GuruFocus' analysis, Kian Shen (TPE:1525) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$56.42, compared to a current price of NT$67.10 — trading 18.9% above its estimated fair value. The current Cash Conversion Cycle is 87.84 and 30.6% above the Vehicles & Parts industry median of 67.26. Kian Shen's overall GF Score™ is 77/100 with 6 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 Kian Shen (TPE:1525), the current Cash Conversion Cycle is 87.84 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 Kian Shen (TPE:1525) Overvalued in 2026?

Based on GuruFocus' analysis, Kian Shen stock appears to be overvalued. The current stock price of NT$67.10 is trading 18.9% above its estimated GF Value™ of NT$56.42. GuruFocus considers Kian Shen to be Modestly Overvalued.

Key valuation signals for TPE:1525:

  • Cash Conversion Cycle: 87.84
  • GF Value™: NT$56.42 vs. price of NT$67.10 (18.9% above fair value)
  • GF Score™: 77/100 with 6 warning signs
  • Industry Position: 30.6% above the Vehicles & Parts median

No single metric tells the full story. See the TPE:1525 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kian Shen Business Description

Address No. 100, Xinjiang Road, Yangmei District, Taoyuan, TWN
Kian Shen Corp is engaged in the manufacture and sale of automobile body beams, stamping molds, and woodworking products. It provides automobile frames which include products for large, medium, and small-size trucks and coaches. The company has two operating segments; the Manufacturing department, and the Investment department. It derives a majority of its revenue from the manufacturing segment.
77GF Score

Get the complete analysis for TPE:1525

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

NT$67.10
Price
NT$56.42
GF Value