Sinphar Pharmaceutical Co (TPE:1734) Cash Conversion Cycle: 150.16 (As of Dec. 2025)


TPE:1734 Sinphar Pharmaceutical Co Ltd TPE:1734
81 GF Score
Price NT$33.80
GF Value NT$33.15
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Sinphar Pharmaceutical Co Cash Conversion Cycle?

Sinphar Pharmaceutical Co TPE:1734 +0.60% 81 Cash Conversion Cycle is 150.16 as of Dec. 2025. GuruFocus rates TPE:1734 with a GF Score™ of 81/100 and a GF Value™ of NT$33.15 (Fairly Valued). The stock has 2 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.

Sinphar Pharmaceutical Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 58.29.
Sinphar Pharmaceutical Co's Days Inventory for the three months ended in Dec. 2025 was 134.34.
Sinphar Pharmaceutical Co's Days Payable for the three months ended in Dec. 2025 was 42.47.
Therefore, Sinphar Pharmaceutical Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 150.16.


Sinphar Pharmaceutical Co  (TPE:1734) 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.


Sinphar Pharmaceutical Co Cash Conversion Cycle Related Terms


Sinphar Pharmaceutical Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Sinphar Pharmaceutical 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.

Sinphar Pharmaceutical Co Cash Conversion Cycle Chart

Sinphar Pharmaceutical 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 175.10 154.11 154.35 159.08 157.44

Sinphar Pharmaceutical 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 148.02 159.58 157.88 149.40 150.16

TPE:1734 vs VRTX, REGN, ALNY: Cash Conversion Cycle Comparison

For the Biotechnology subindustry, Sinphar Pharmaceutical 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.


Sinphar Pharmaceutical Co Cash Conversion Cycle vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Sinphar Pharmaceutical Co's Cash Conversion Cycle distribution charts can be found below:

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


TPE:1734
81GF Score
Sinphar Pharmaceutical Co Ltd TPE:1734
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sinphar Pharmaceutical 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.

Sinphar Pharmaceutical 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
=57.92+137.23-37.71
=157.44

Sinphar Pharmaceutical 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
=58.29+134.34-42.47
=150.16

* 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 150.16 mean?
Sinphar Pharmaceutical Co (TPE:1734) has a Cash Conversion Cycle of 150.16 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Sinphar Pharmaceutical Co and its competitors.
Is Sinphar Pharmaceutical Co's Cash Conversion Cycle too high?
Sinphar Pharmaceutical Co's current Cash Conversion Cycle is 150.16. The Biotechnology industry median Cash Conversion Cycle is 104.03. Sinphar Pharmaceutical Co's value of 150.16 is 44.3% above this industry median. Overall, Sinphar Pharmaceutical Co has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sinphar Pharmaceutical Co's Cash Conversion Cycle compare to VRTX and REGN?
Sinphar Pharmaceutical Co's Cash Conversion Cycle of 150.16 can be compared against companies in the Biotechnology industry. The industry median Cash Conversion Cycle is 104.03. Sinphar Pharmaceutical Co's value of 150.16 is 44.3% 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 a Biotechnology company?
The median Cash Conversion Cycle among Biotechnology companies is 104.03, based on 866 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. Sinphar Pharmaceutical Co's current Cash Conversion Cycle of 150.16 is 44.3% 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 Sinphar Pharmaceutical Co and its competitors. For the Biotechnology industry, the median Cash Conversion Cycle is 104.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sinphar Pharmaceutical Co's current Cash Conversion Cycle is 150.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sinphar Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, Sinphar Pharmaceutical Co (TPE:1734) is currently considered Fairly Valued. The stock's GF Value™ is NT$33.15, compared to a current price of NT$33.80 — trading 2% above its estimated fair value. The current Cash Conversion Cycle is 150.16 and 44.3% above the Biotechnology industry median of 104.03. Sinphar Pharmaceutical Co's overall GF Score™ is 81/100 with 2 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 Sinphar Pharmaceutical Co (TPE:1734), the current Cash Conversion Cycle is 150.16 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 Sinphar Pharmaceutical Co (TPE:1734) Overvalued in 2026?

Based on GuruFocus' analysis, Sinphar Pharmaceutical Co stock appears to be overvalued. The current stock price of NT$33.80 is trading 2% above its estimated GF Value™ of NT$33.15. GuruFocus considers Sinphar Pharmaceutical Co to be Fairly Valued.

Key valuation signals for TPE:1734:

  • Cash Conversion Cycle: 150.16
  • GF Value™: NT$33.15 vs. price of NT$33.80 (2% above fair value)
  • GF Score™: 81/100 with 2 warning signs
  • Industry Position: 44.3% above the Biotechnology median

No single metric tells the full story. See the TPE:1734 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sinphar Pharmaceutical Co Business Description

Address No.84, Zhongshan Road, Dongshan Township, Zhongshan Village, Yilan, TWN, 269
Sinphar Pharmaceutical Co Ltd operates in the pharmaceutical segment. The company mainly engages in the production, processing, and trading of various Chinese medicines, medicinal cosmetics, and nutrients. The company's reportable segments are; Pharmaceuticals which derives key revenue, Healthy food, and others. Geographically, the company generates a majority of its revenue from Taiwan and the rest from China, Vietnam, Indonesia, America, and other regions.
81GF Score

Get the complete analysis for TPE:1734

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

NT$33.80
Price
NT$33.15
GF Value