Lelon Electronics (TPE:2472) Cash Conversion Cycle: 148.83 (As of Dec. 2025)


TPE:2472 Lelon Electronics Corp TPE:2472
70 GF Score
Price NT$425.00
GF Value NT$93.65
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Lelon Electronics Cash Conversion Cycle?

Lelon Electronics TPE:2472 -0.70% 70 Cash Conversion Cycle is 148.83 as of Dec. 2025. GuruFocus rates TPE:2472 with a GF Score™ of 70/100 and a GF Value™ of NT$93.65 (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.

Lelon Electronics's Days Sales Outstanding for the three months ended in Dec. 2025 was 101.41.
Lelon Electronics's Days Inventory for the three months ended in Dec. 2025 was 78.42.
Lelon Electronics's Days Payable for the three months ended in Dec. 2025 was 31.
Therefore, Lelon Electronics's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 148.83.


Lelon Electronics  (TPE:2472) 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.


Lelon Electronics Cash Conversion Cycle Related Terms


Lelon Electronics Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Lelon 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.

Lelon Electronics Cash Conversion Cycle Chart

Lelon 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 138.80 154.32 165.09 140.26 147.32

Lelon 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 141.77 147.65 137.87 145.53 148.83

TPE:2472 vs APH, GLW: Cash Conversion Cycle Comparison

For the Electronic Components subindustry, Lelon 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.


Lelon Electronics Cash Conversion Cycle vs Hardware Industry

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

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


TPE:2472
70GF Score
Lelon Electronics Corp TPE:2472
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lelon 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.

Lelon 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
=100.57+78.13-31.38
=147.32

Lelon 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
=101.41+78.42-31
=148.83

* 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 148.83 mean?
Lelon Electronics (TPE:2472) has a Cash Conversion Cycle of 148.83 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lelon Electronics and its competitors.
Is Lelon Electronics' Cash Conversion Cycle too high?
Lelon Electronics' current Cash Conversion Cycle is 148.83. The Hardware industry median Cash Conversion Cycle is 98.93. Lelon Electronics' value of 148.83 is 50.4% above this industry median. Overall, Lelon Electronics has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lelon Electronics' Cash Conversion Cycle compare to APH and GLW?
Lelon Electronics' Cash Conversion Cycle of 148.83 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.93. Lelon Electronics' value of 148.83 is 50.4% 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 98.93, 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. Lelon Electronics's current Cash Conversion Cycle of 148.83 is 50.4% 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 Lelon Electronics 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. Lelon Electronics's current Cash Conversion Cycle is 148.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lelon Electronics stock overvalued right now?
Based on GuruFocus' analysis, Lelon Electronics (TPE:2472) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$93.65, compared to a current price of NT$425.00 — trading 353.8% above its estimated fair value. The current Cash Conversion Cycle is 148.83 and 50.4% above the Hardware industry median of 98.93. Lelon Electronics' overall GF Score™ is 70/100 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 Lelon Electronics (TPE:2472), the current Cash Conversion Cycle is 148.83 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 Lelon Electronics (TPE:2472) Overvalued in 2026?

Based on GuruFocus' analysis, Lelon Electronics stock appears to be overvalued. The current stock price of NT$425.00 is trading 353.8% above its estimated GF Value™ of NT$93.65. GuruFocus considers Lelon Electronics to be Significantly Overvalued.

Key valuation signals for TPE:2472:

  • Cash Conversion Cycle: 148.83
  • GF Value™: NT$93.65 vs. price of NT$425.00 (353.8% above fair value)
  • GF Score™: 70/100 with 6 warning signs
  • Industry Position: 50.4% above the Hardware median

No single metric tells the full story. See the TPE:2472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lelon Electronics Business Description

Address No. 147, Guoguang Road, Section 1, Dali District, Taichung City, TWN, 412024
Lelon Electronics Corp main activities are the manufacturing, assembling, and sale of electronic components and parts; the sale of production machinery; and acting as an agent for business operation, investment, and import and export trade. Its products include Organic Conductive Polymer Capacitors (OP-CAP), Conductive Polymer Hybrid Capacitors, SMD Aluminum Electrolytic Capacitors, Leaded Aluminum Electrolytic Capacitors, Screw Terminal Aluminum Electrolytic Capacitors, EDLC, and others. The Company operates through two reportable segments: the Lelon segment, which generates the maximum revenue and manufactures and sells aluminum electrolytic capacitors, and the Liton segment, which manufactures and sells aluminum formed foils. China generates the maximum revenue for the Company.
70GF Score

Get the complete analysis for TPE:2472

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

NT$425.00
Price
NT$93.65
GF Value