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.
Pan Jit International's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 104.48.
Pan Jit International's Days Inventory for the
three
months ended in Dec. 2025 was 104.02.
Pan Jit International's Days Payable for the
three
months ended in Dec. 2025 was 49.79.
Therefore, Pan Jit International's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 158.71.
Pan Jit International (TPE:2481) 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 Jit International Cash Conversion Cycle Related Terms
Pan Jit International Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Pan Jit International'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.
TPE:2481 vs AMAT, LRCX, KLAC: Cash Conversion Cycle Comparison
For the Semiconductor Equipment & Materials subindustry, Pan Jit International'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 Jit International Cash Conversion Cycle vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Pan Jit International's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Pan Jit International's Cash Conversion Cycle falls into.
Pan Jit International 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 Jit International'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.
Pan Jit International (TPE:2481) has a Cash Conversion Cycle of 158.71 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Pan Jit International and its competitors.
Is Pan Jit International's Cash Conversion Cycle too high?
Pan Jit International's current Cash Conversion Cycle is 158.71. The Semiconductors industry median Cash Conversion Cycle is 116.21. Pan Jit International's value of 158.71 is 36.6% above this industry median. Overall, Pan Jit International has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pan Jit International's Cash Conversion Cycle compare to AMAT and LRCX?
Pan Jit International's Cash Conversion Cycle of 158.71 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.21. Pan Jit International's value of 158.71 is 36.6% 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.21, based on 1,023 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 Jit International's current Cash Conversion Cycle of 158.71 is 36.6% 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 Pan Jit International 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. Pan Jit International's current Cash Conversion Cycle is 158.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan Jit International stock overvalued right now?
Based on GuruFocus' analysis, Pan Jit International (TPE:2481) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$70.46, compared to a current price of NT$176.00 — trading 149.8% above its estimated fair value. The current Cash Conversion Cycle is 158.71 and 36.6% above the Semiconductors industry median of 116.21. Pan Jit International's overall GF Score™ is 68/100 with 5 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 Jit International (TPE:2481), the current Cash Conversion Cycle is 158.71 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 Jit International (TPE:2481) Overvalued in 2026?
Based on GuruFocus' analysis, Pan Jit International stock appears to be overvalued.
The current stock price of NT$176.00 is trading 149.8% above its estimated GF Value™ of NT$70.46.
GuruFocus considers Pan Jit International to be Significantly Overvalued.
Key valuation signals for TPE:2481:
Cash Conversion Cycle: 158.71
GF Value™: NT$70.46 vs. price of NT$176.00 (149.8% above fair value)
Industry Position: 36.6% above the Semiconductors median
No single metric tells the full story. See the TPE:2481 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pan Jit International Inc is engaged in the manufacturing, processing, assembly, and import and export of semiconductors. The company also assembles, trades, and transfers technological advancements of machinery parts, and it also trades resins and paints for semiconductors. Its products include: Power Management ICs, Signal Chain ICs, MOSFETs, Motor Control ICs, and others. The company's operating segments include Power Discrete, Power IC and components, and Solar. The majority of its revenue is generated from the Power Discrete segment, which is engaged in manufacturing and selling wafers, power components, and control modules. Geographically, the company generates key revenue from China (including Hong Kong) and the rest from Taiwan, Korea, Germany, Italy, and other countries.
68GF Score
Get the complete analysis for TPE:2481
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:2481 has been successfully added to your 
