Accton Technology (TPE:2345) Cash Conversion Cycle: 2.65 (As of Dec. 2025)


TPE:2345 Accton Technology Corp TPE:2345
88 GF Score
Price NT$2,735.00
GF Value NT$1,783.20
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Accton Technology Cash Conversion Cycle?

Accton Technology TPE:2345 -0.55% 88 Cash Conversion Cycle is 2.65 as of Dec. 2025. GuruFocus rates TPE:2345 with a GF Score™ of 88/100 and a GF Value™ of NT$1,783.20 (Significantly 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.

Accton Technology's Days Sales Outstanding for the three months ended in Dec. 2025 was 48.63.
Accton Technology's Days Inventory for the three months ended in Dec. 2025 was 47.91.
Accton Technology's Days Payable for the three months ended in Dec. 2025 was 93.89.
Therefore, Accton Technology's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 2.65.


Accton Technology  (TPE:2345) 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.


Accton Technology Cash Conversion Cycle Related Terms


Accton Technology Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Accton Technology'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.

Accton Technology Cash Conversion Cycle Chart

Accton Technology 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 63.29 61.43 53.10 38.71 11.37

Accton Technology 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 27.92 28.39 21.71 10.21 2.65

TPE:2345 vs CSCO, CIEN, MSI: Cash Conversion Cycle Comparison

For the Communication Equipment subindustry, Accton Technology'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.


Accton Technology Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, Accton Technology's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Accton Technology's Cash Conversion Cycle falls into.


TPE:2345
88GF Score
Accton Technology Corp TPE:2345
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Accton Technology 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.

Accton Technology'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
=42.65+44.48-75.76
=11.37

Accton Technology'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
=48.63+47.91-93.89
=2.65

* 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 2.65 mean?
Accton Technology (TPE:2345) has a Cash Conversion Cycle of 2.65 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Accton Technology and its competitors.
Is Accton Technology's Cash Conversion Cycle too high?
Accton Technology's current Cash Conversion Cycle is 2.65. The Hardware industry median Cash Conversion Cycle is 98.93. Accton Technology's value of 2.65 is 97.3% below this industry median. Overall, Accton Technology has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Accton Technology's Cash Conversion Cycle compare to CSCO and CIEN?
Accton Technology's Cash Conversion Cycle of 2.65 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.93. Accton Technology's value of 2.65 is 97.3% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.93, based on 2,473 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. Accton Technology's current Cash Conversion Cycle of 2.65 is 97.3% 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 Accton Technology and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accton Technology's current Cash Conversion Cycle is 2.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Accton Technology stock overvalued right now?
Based on GuruFocus' analysis, Accton Technology (TPE:2345) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$1,783.20, compared to a current price of NT$2,735.00 — trading 53.4% above its estimated fair value. The current Cash Conversion Cycle is 2.65 and 97.3% below the Hardware industry median of 98.93. Accton Technology's overall GF Score™ is 88/100 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 Accton Technology (TPE:2345), the current Cash Conversion Cycle is 2.65 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 Accton Technology (TPE:2345) Overvalued in 2026?

Based on GuruFocus' analysis, Accton Technology stock appears to be overvalued. The current stock price of NT$2,735.00 is trading 53.4% above its estimated GF Value™ of NT$1,783.20. GuruFocus considers Accton Technology to be Significantly Overvalued.

Key valuation signals for TPE:2345:

  • Cash Conversion Cycle: 2.65
  • GF Value™: NT$1,783.20 vs. price of NT$2,735.00 (53.4% above fair value)
  • GF Score™: 88/100 with 6 warning signs
  • Industry Position: 97.3% below the Hardware median

No single metric tells the full story. See the TPE:2345 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Accton Technology Business Description

Address No. 1, Zhihui 1st Road, Hsinchu County, Zhubei, TWN, 30077
Accton Technology Corp develops, manufactures, and sells high-quality products for computer network systems and wireless land area network (LAN) hardware and software products and renders related technical consulting and engineering design services. The products and services offered by the company are Switch, Network Application, Metro Access Switch, Other, and Wireless. The company generates the majority of its revenue from Network Application sales.
88GF Score

Get the complete analysis for TPE:2345

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

NT$2,735.00
Price
NT$1,783.20
GF Value