Cosmo Electronics (TPE:2466) Cash Conversion Cycle: 345.04 (As of Dec. 2025)


TPE:2466 Cosmo Electronics Corp TPE:2466
49 GF Score
Price NT$98.50
GF Value NT$31.83
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Cosmo Electronics Cash Conversion Cycle?

Cosmo Electronics TPE:2466 49 Cash Conversion Cycle is 345.04 as of Dec. 2025. GuruFocus rates TPE:2466 with a GF Score™ of 49/100 and a GF Value™ of NT$31.83 (Significantly Overvalued). The stock has 7 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.

Cosmo Electronics's Days Sales Outstanding for the three months ended in Dec. 2025 was 207.36.
Cosmo Electronics's Days Inventory for the three months ended in Dec. 2025 was 189.64.
Cosmo Electronics's Days Payable for the three months ended in Dec. 2025 was 51.96.
Therefore, Cosmo Electronics's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 345.04.


Cosmo Electronics  (TPE:2466) 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.


Cosmo Electronics Cash Conversion Cycle Related Terms


Cosmo Electronics Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Cosmo Electronics'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.

Cosmo Electronics Cash Conversion Cycle Chart

Cosmo Electronics 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 195.62 221.19 277.02 234.99 195.59

Cosmo Electronics 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 301.35 275.60 212.33 131.12 345.04

TPE:2466 vs APH, GLW: Cash Conversion Cycle Comparison

For the Electronic Components subindustry, Cosmo Electronics'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.


Cosmo Electronics Cash Conversion Cycle vs Hardware Industry

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

* The bar in red indicates where Cosmo Electronics's Cash Conversion Cycle falls into.


TPE:2466
49GF Score
Cosmo Electronics Corp TPE:2466
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosmo Electronics 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.

Cosmo Electronics'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
=93.7+147.13-45.24
=195.59

Cosmo Electronics'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
=207.36+189.64-51.96
=345.04

* 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 345.04 mean?
Cosmo Electronics (TPE:2466) has a Cash Conversion Cycle of 345.04 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Cosmo Electronics and its competitors.
Is Cosmo Electronics' Cash Conversion Cycle too high?
Cosmo Electronics' current Cash Conversion Cycle is 345.04. The Hardware industry median Cash Conversion Cycle is 98.95. Cosmo Electronics' value of 345.04 is 248.7% above this industry median. Overall, Cosmo Electronics has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Electronics' Cash Conversion Cycle compare to APH and GLW?
Cosmo Electronics' Cash Conversion Cycle of 345.04 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.95. Cosmo Electronics' value of 345.04 is 248.7% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.95, based on 2,482 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. Cosmo Electronics's current Cash Conversion Cycle of 345.04 is 248.7% 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 Cosmo Electronics and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmo Electronics's current Cash Conversion Cycle is 345.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Electronics stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Electronics (TPE:2466) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.83, compared to a current price of NT$98.50 — trading 209.5% above its estimated fair value. The current Cash Conversion Cycle is 345.04 and 248.7% above the Hardware industry median of 98.95. Cosmo Electronics' overall GF Score™ is 49/100 with 7 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 Cosmo Electronics (TPE:2466), the current Cash Conversion Cycle is 345.04 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 Cosmo Electronics (TPE:2466) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Electronics stock appears to be overvalued. The current stock price of NT$98.50 is trading 209.5% above its estimated GF Value™ of NT$31.83. GuruFocus considers Cosmo Electronics to be Significantly Overvalued.

Key valuation signals for TPE:2466:

  • Cash Conversion Cycle: 345.04
  • GF Value™: NT$31.83 vs. price of NT$98.50 (209.5% above fair value)
  • GF Score™: 49/100 with 7 warning signs
  • Industry Position: 248.7% above the Hardware median

No single metric tells the full story. See the TPE:2466 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmo Electronics Business Description

Address Liancheng Road, No. 258, 11th Floor, Zhonghe District, New Taipei City, TWN, 235
Cosmo Electronics Corp is mainly engaged in the manufacture and sales of relays, photocouplers and LEDs, biomass energy and land development business. Its products are divided into four categories: Photo Coupler, Solid State Relay-MOSFET output, Reed Relay, and Solid State Relay. The reportable operating segments are Optoelectronic parts, which generates maximum revenue, LED lighting, Energy & Materials, and Others. The company operates in Taiwan, America, Asia and others, with maximum revenue from America.
49GF Score

Get the complete analysis for TPE:2466

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

NT$98.50
Price
NT$31.83
GF Value