Panion & Bf Biotech's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 37.09.
Panion & Bf Biotech's Days Inventory for the
three
months ended in Dec. 2025 was 198.14.
Panion & Bf Biotech's Days Payable for the
three
months ended in Dec. 2025 was 56.81.
Therefore, Panion & Bf Biotech's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 178.42.
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.
Panion & Bf Biotech Cash Conversion Cycle Related Terms
Panion & Bf Biotech Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Panion & Bf Biotech'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.
TPE:1760 vs VRTX, REGN, ALNY: Cash Conversion Cycle Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Panion & Bf Biotech'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.
Panion & Bf Biotech Cash Conversion Cycle vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Panion & Bf Biotech's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Panion & Bf Biotech's Cash Conversion Cycle falls into.
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.
Panion & Bf Biotech's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Panion & Bf Biotech (TPE:1760) has a Cash Conversion Cycle of 178.42 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Panion & Bf Biotech and its competitors.
Is Panion & Bf Biotech's Cash Conversion Cycle too high?
Panion & Bf Biotech's current Cash Conversion Cycle is 178.42. The Drug Manufacturers industry median Cash Conversion Cycle is 146.14. Panion & Bf Biotech's value of 178.42 is 22.1% above this industry median. Overall, Panion & Bf Biotech has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Panion & Bf Biotech's Cash Conversion Cycle compare to VRTX and REGN?
Panion & Bf Biotech's Cash Conversion Cycle of 178.42 can be compared against companies in the Drug Manufacturers industry. The industry median Cash Conversion Cycle is 146.14. Panion & Bf Biotech's value of 178.42 is 22.1% 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 Drug Manufacturers company?
The median Cash Conversion Cycle among Drug Manufacturers companies is 146.14, based on 950 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. Panion & Bf Biotech's current Cash Conversion Cycle of 178.42 is 22.1% 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 Panion & Bf Biotech and its competitors. For the Drug Manufacturers industry, the median Cash Conversion Cycle is 146.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Panion & Bf Biotech's current Cash Conversion Cycle is 178.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panion & Bf Biotech stock overvalued right now?
Based on GuruFocus' analysis, Panion & Bf Biotech (TPE:1760) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$96.01, compared to a current price of NT$65.90 — trading 31.4% below its estimated fair value. The current Cash Conversion Cycle is 178.42 and 22.1% above the Drug Manufacturers industry median of 146.14. Panion & Bf Biotech's overall GF Score™ is 73/100 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 Panion & Bf Biotech (TPE:1760), the current Cash Conversion Cycle is 178.42 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 Panion & Bf Biotech (TPE:1760) Overvalued in 2026?
Based on GuruFocus' analysis, Panion & Bf Biotech stock appears to be undervalued.
The current stock price of NT$65.90 is trading 31.4% below its estimated GF Value™ of NT$96.01.
GuruFocus considers Panion & Bf Biotech to be Significantly Undervalued.
Key valuation signals for TPE:1760:
Cash Conversion Cycle: 178.42
GF Value™: NT$96.01 vs. price of NT$65.90 (31.4% below fair value)
Industry Position: 22.1% above the Drug Manufacturers median
No single metric tells the full story. See the TPE:1760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Panion & Bf Biotech Inc operates as a biotech and pharmaceutical company. The company, along with its subsidiaries, is mainly engaged in the manufacture and sales of pharmaceutical, cosmeceutical, diagnostic, medical device, and active pharmaceutical ingredients. It has four core business groups: disease treatment, disease prevention, disease diagnosis, and delayed aging. It has geographic segments in Taiwan; China, Hong Kong, and Macau; the USA; and Korea. It generates a majority of its revenue from the Taiwan segment. Product-wise the firm generates the majority of its revenue from Pharmaceutical products.
73GF Score
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