China Steel Structure Co (TPE:2013) Cash Conversion Cycle: 10.71 (As of Dec. 2025)


TPE:2013 China Steel Structure Co Ltd TPE:2013
81 GF Score
Price NT$44.00
GF Value NT$57.88
Valuation Modestly Undervalued
! 1 Warning Sign
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What is China Steel Structure Co Cash Conversion Cycle?

China Steel Structure Co TPE:2013 +0.57% 81 Cash Conversion Cycle is 10.71 as of Dec. 2025. GuruFocus rates TPE:2013 with a GF Score™ of 81/100 and a GF Value™ of NT$57.88 (Modestly Undervalued). The stock has 1 warning sign investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

China Steel Structure Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 33.74.
China Steel Structure Co's Days Inventory for the three months ended in Dec. 2025 was 27.22.
China Steel Structure Co's Days Payable for the three months ended in Dec. 2025 was 50.25.
Therefore, China Steel Structure Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 10.71.


China Steel Structure Co  (TPE:2013) 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.


China Steel Structure Co Cash Conversion Cycle Related Terms


China Steel Structure Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for China Steel Structure 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.

China Steel Structure Co Cash Conversion Cycle Chart

China Steel Structure 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 -17.29 -8.30 -7.13 4.70 10.66

China Steel Structure 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 13.45 15.73 9.85 9.13 10.71

TPE:2013 vs NUE, STLD, RS: Cash Conversion Cycle Comparison

For the Steel subindustry, China Steel Structure 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.


China Steel Structure Co Cash Conversion Cycle vs Steel Industry

For the Steel industry and Basic Materials sector, China Steel Structure Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where China Steel Structure Co's Cash Conversion Cycle falls into.


TPE:2013
81GF Score
China Steel Structure Co Ltd TPE:2013
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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China Steel Structure 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.

China Steel Structure 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
=31.19+29.62-50.15
=10.66

China Steel Structure 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
=33.74+27.22-50.25
=10.71

* 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 10.71 mean?
China Steel Structure Co (TPE:2013) has a Cash Conversion Cycle of 10.71 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on China Steel Structure Co and its competitors.
Is China Steel Structure Co's Cash Conversion Cycle too high?
China Steel Structure Co's current Cash Conversion Cycle is 10.71. The Steel industry median Cash Conversion Cycle is 94.50. China Steel Structure Co's value of 10.71 is 88.7% below this industry median. Overall, China Steel Structure Co has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Steel Structure Co's Cash Conversion Cycle compare to NUE and STLD?
China Steel Structure Co's Cash Conversion Cycle of 10.71 can be compared against companies in the Steel industry. The industry median Cash Conversion Cycle is 94.50. China Steel Structure Co's value of 10.71 is 88.7% 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 Steel company?
The median Cash Conversion Cycle among Steel companies is 94.50, based on 610 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. China Steel Structure Co's current Cash Conversion Cycle of 10.71 is 88.7% 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 China Steel Structure Co and its competitors. For the Steel industry, the median Cash Conversion Cycle is 94.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Steel Structure Co's current Cash Conversion Cycle is 10.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Steel Structure Co stock overvalued right now?
Based on GuruFocus' analysis, China Steel Structure Co (TPE:2013) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$57.88, compared to a current price of NT$44.00 — trading 24% below its estimated fair value. The current Cash Conversion Cycle is 10.71 and 88.7% below the Steel industry median of 94.50. China Steel Structure Co's overall GF Score™ is 81/100 with 1 warning sign 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 China Steel Structure Co (TPE:2013), the current Cash Conversion Cycle is 10.71 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 China Steel Structure Co (TPE:2013) Overvalued in 2026?

Based on GuruFocus' analysis, China Steel Structure Co stock appears to be undervalued. The current stock price of NT$44.00 is trading 24% below its estimated GF Value™ of NT$57.88. GuruFocus considers China Steel Structure Co to be Modestly Undervalued.

Key valuation signals for TPE:2013:

  • Cash Conversion Cycle: 10.71
  • GF Value™: NT$57.88 vs. price of NT$44.00 (24% below fair value)
  • GF Score™: 81/100 with 1 warning sign
  • Industry Position: 88.7% below the Steel median

No single metric tells the full story. See the TPE:2013 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Steel Structure Co Business Description

Address No.500 Zhongxing Road, Yanchao district, Kaohsiung, TWN, 82477
China Steel Structure Co Ltd is engaged in designing, processing, manufacturing, assembling and selling steel built-up sections; providing technical services for the construction of steel structures, importing and exporting metal and construction materials and real estate leasing. The Group's reportable segments are CSSC, USEC and Others and generates majority revenue from CSSC segment. Geographically, the Group mainly operates in Taiwan region.
81GF Score

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

NT$44.00
Price
NT$57.88
GF Value