Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Visual Photonics Epitaxy Co's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 49.55.
Visual Photonics Epitaxy Co's Days Inventory for the
three
months ended in Mar. 2026 was 104.35.
Visual Photonics Epitaxy Co's Days Payable for the
three
months ended in Mar. 2026 was 57.92.
Therefore, Visual Photonics Epitaxy Co's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 95.98.
Visual Photonics Epitaxy Co (TPE:2455) 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.
Visual Photonics Epitaxy Co Cash Conversion Cycle Related Terms
Visual Photonics Epitaxy Co Cash Conversion Cycle Historical Data
* 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.
Visual Photonics Epitaxy Co Cash Conversion Cycle Chart
TPE:2455 vs AMAT, LRCX, KLAC: Cash Conversion Cycle Comparison
For the Semiconductor Equipment & Materials subindustry, Visual Photonics Epitaxy 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.
Visual Photonics Epitaxy Co Cash Conversion Cycle vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Visual Photonics Epitaxy Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Visual Photonics Epitaxy Co's Cash Conversion Cycle falls into.
Visual Photonics Epitaxy 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.
Visual Photonics Epitaxy Co'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.
Visual Photonics Epitaxy Co (TPE:2455) has a Cash Conversion Cycle of 95.98 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Visual Photonics Epitaxy Co and its competitors.
Is Visual Photonics Epitaxy Co's Cash Conversion Cycle too high?
Visual Photonics Epitaxy Co's current Cash Conversion Cycle is 95.98. The Semiconductors industry median Cash Conversion Cycle is 116.21. Visual Photonics Epitaxy Co's value of 95.98 is 17.4% below this industry median. Overall, Visual Photonics Epitaxy Co has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Visual Photonics Epitaxy Co's Cash Conversion Cycle compare to AMAT and LRCX?
Visual Photonics Epitaxy Co's Cash Conversion Cycle of 95.98 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.21. Visual Photonics Epitaxy Co's value of 95.98 is 17.4% 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.21, based on 1,022 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. Visual Photonics Epitaxy Co's current Cash Conversion Cycle of 95.98 is 17.4% 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 Visual Photonics Epitaxy Co and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Visual Photonics Epitaxy Co's current Cash Conversion Cycle is 95.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Visual Photonics Epitaxy Co stock overvalued right now?
Based on GuruFocus' analysis, Visual Photonics Epitaxy Co (TPE:2455) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$194.67, compared to a current price of NT$314.50 — trading 61.6% above its estimated fair value. The current Cash Conversion Cycle is 95.98 and 17.4% below the Semiconductors industry median of 116.21. Visual Photonics Epitaxy Co's overall GF Score™ is 78/100 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 Visual Photonics Epitaxy Co (TPE:2455), the current Cash Conversion Cycle is 95.98 as of Mar. 2026. 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 Visual Photonics Epitaxy Co (TPE:2455) Overvalued in 2026?
Based on GuruFocus' analysis, Visual Photonics Epitaxy Co stock appears to be overvalued.
The current stock price of NT$314.50 is trading 61.6% above its estimated GF Value™ of NT$194.67.
GuruFocus considers Visual Photonics Epitaxy Co to be Significantly Overvalued.
Key valuation signals for TPE:2455:
Cash Conversion Cycle: 95.98
GF Value™: NT$194.67 vs. price of NT$314.50 (61.6% above fair value)
Industry Position: 17.4% below the Semiconductors median
No single metric tells the full story. See the TPE:2455 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Visual Photonics Epitaxy Co Ltd is a Taiwan-based company that is principally engaged in developing, producing, and marketing of optoelectronic semiconductors epitaxy, optoelectronic components products. The company's products are used to provide solutions for wireless communications, optical fiber communications, and solar cell applications. Its products consist of GaAs Heterojunction Bipolar Transistor epi wafer, Low turn-on voltage gaAsSb HBT epi wafers, High-voltage gaAs HBT epi wafer, and InP HBT epi wafers, and others.
78GF Score
Get the complete analysis for TPE:2455
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:2455 has been successfully added to your 
