Pan German Universal Motors (TPE:2247) Cash Conversion Cycle: 46.11 (As of Dec. 2025)


TPE:2247 Pan German Universal Motors Ltd TPE:2247
87 GF Score
Price NT$244.00
GF Value NT$276.98
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Pan German Universal Motors Cash Conversion Cycle?

Pan German Universal Motors TPE:2247 +4.72% 87 Cash Conversion Cycle is 46.11 as of Dec. 2025. GuruFocus rates TPE:2247 with a GF Score™ of 87/100 and a GF Value™ of NT$276.98 (Modestly Undervalued). 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.

Pan German Universal Motors's Days Sales Outstanding for the three months ended in Dec. 2025 was 3.03.
Pan German Universal Motors's Days Inventory for the three months ended in Dec. 2025 was 46.88.
Pan German Universal Motors's Days Payable for the three months ended in Dec. 2025 was 3.8.
Therefore, Pan German Universal Motors's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 46.11.


Pan German Universal Motors  (TPE:2247) 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.


Pan German Universal Motors Cash Conversion Cycle Related Terms


Pan German Universal Motors Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Pan German Universal Motors'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.

Pan German Universal Motors Cash Conversion Cycle Chart

Pan German Universal Motors 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 31.32 28.33 32.78 40.31 47.86

Pan German Universal Motors 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 43.67 48.62 39.17 50.55 46.11

TPE:2247 vs CVNA, PAG, ALTB: Cash Conversion Cycle Comparison

For the Auto & Truck Dealerships subindustry, Pan German Universal Motors'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.


Pan German Universal Motors Cash Conversion Cycle vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Pan German Universal Motors's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Pan German Universal Motors's Cash Conversion Cycle falls into.


TPE:2247
87GF Score
Pan German Universal Motors Ltd TPE:2247
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan German Universal Motors 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.

Pan German Universal Motors'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
=3.17+48.74-4.05
=47.86

Pan German Universal Motors'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
=3.03+46.88-3.8
=46.11

* 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 46.11 mean?
Pan German Universal Motors (TPE:2247) has a Cash Conversion Cycle of 46.11 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Pan German Universal Motors and its competitors.
Is Pan German Universal Motors' Cash Conversion Cycle too high?
Pan German Universal Motors' current Cash Conversion Cycle is 46.11. The Vehicles & Parts industry median Cash Conversion Cycle is 67.42. Pan German Universal Motors' value of 46.11 is 31.6% below this industry median. Overall, Pan German Universal Motors has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pan German Universal Motors' Cash Conversion Cycle compare to CVNA and PAG?
Pan German Universal Motors' Cash Conversion Cycle of 46.11 can be compared against companies in the Vehicles & Parts industry. The industry median Cash Conversion Cycle is 67.42. Pan German Universal Motors' value of 46.11 is 31.6% 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 Vehicles & Parts company?
The median Cash Conversion Cycle among Vehicles & Parts companies is 67.42, based on 1,325 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. Pan German Universal Motors's current Cash Conversion Cycle of 46.11 is 31.6% 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 Pan German Universal Motors and its competitors. For the Vehicles & Parts industry, the median Cash Conversion Cycle is 67.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pan German Universal Motors's current Cash Conversion Cycle is 46.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan German Universal Motors stock overvalued right now?
Based on GuruFocus' analysis, Pan German Universal Motors (TPE:2247) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$276.98, compared to a current price of NT$244.00 — trading 11.9% below its estimated fair value. The current Cash Conversion Cycle is 46.11 and 31.6% below the Vehicles & Parts industry median of 67.42. Pan German Universal Motors' overall GF Score™ is 87/100 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 Pan German Universal Motors (TPE:2247), the current Cash Conversion Cycle is 46.11 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 Pan German Universal Motors (TPE:2247) Overvalued in 2026?

Based on GuruFocus' analysis, Pan German Universal Motors stock appears to be undervalued. The current stock price of NT$244.00 is trading 11.9% below its estimated GF Value™ of NT$276.98. GuruFocus considers Pan German Universal Motors to be Modestly Undervalued.

Key valuation signals for TPE:2247:

  • Cash Conversion Cycle: 46.11
  • GF Value™: NT$276.98 vs. price of NT$244.00 (11.9% below fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 31.6% below the Vehicles & Parts median

No single metric tells the full story. See the TPE:2247 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pan German Universal Motors Business Description

Address 6th Floor, No.100, Xing\'ai Road, Neihu District, Taipei, TWN, 114509
Pan German Universal Motors Ltd operates as a specialized foundry that sells vehicles, parts, and accessories, and provides after-sales maintenance and repairs. The brands operated by the company are BMW, MINI, and Porsche. The company's revenue comes from the sale of automotive products and service revenue from vehicle maintenance services.
87GF Score

Get the complete analysis for TPE:2247

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

NT$244.00
Price
NT$276.98
GF Value