Long Bon Development Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 38.35.
Long Bon Development Co's Days Inventory for the
three
months ended in Dec. 2025 was 79.54.
Long Bon Development Co's Days Payable for the
three
months ended in Dec. 2025 was 53.67.
Therefore, Long Bon Development Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 64.22.
Long Bon Development Co (TPE:2514) 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.
Long Bon Development Co Cash Conversion Cycle Related Terms
Long Bon Development Co Cash Conversion Cycle Historical Data
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The historical data trend for Long Bon Development Co'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.
Long Bon Development Co Cash Conversion Cycle Chart
TPE:2514 vs PWR, FIX, EME: Cash Conversion Cycle Comparison
For the Engineering & Construction subindustry, Long Bon Development 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.
Long Bon Development Co Cash Conversion Cycle vs Construction Industry
For the Construction industry and Industrials sector, Long Bon Development Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Long Bon Development Co's Cash Conversion Cycle falls into.
Long Bon Development 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.
Long Bon Development 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.
Long Bon Development Co (TPE:2514) has a Cash Conversion Cycle of 64.22 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Long Bon Development Co and its competitors.
Is Long Bon Development Co's Cash Conversion Cycle too high?
Long Bon Development Co's current Cash Conversion Cycle is 64.22. The Construction industry median Cash Conversion Cycle is 55.57. Long Bon Development Co's value of 64.22 is 15.6% above this industry median. Overall, Long Bon Development Co has a GF Score™ of 80/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Long Bon Development Co's Cash Conversion Cycle compare to PWR and FIX?
Long Bon Development Co's Cash Conversion Cycle of 64.22 can be compared against companies in the Construction industry. The industry median Cash Conversion Cycle is 55.57. Long Bon Development Co's value of 64.22 is 15.6% 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 Construction company?
The median Cash Conversion Cycle among Construction companies is 55.57, based on 1,765 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. Long Bon Development Co's current Cash Conversion Cycle of 64.22 is 15.6% 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 Long Bon Development Co and its competitors. For the Construction industry, the median Cash Conversion Cycle is 55.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Long Bon Development Co's current Cash Conversion Cycle is 64.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Long Bon Development Co stock overvalued right now?
Based on GuruFocus' analysis, Long Bon Development Co (TPE:2514) is currently considered Possible Value Trap. The stock's GF Value™ is NT$19.16, compared to a current price of NT$12.95 — trading 32.4% below its estimated fair value. The current Cash Conversion Cycle is 64.22 and 15.6% above the Construction industry median of 55.57. Long Bon Development Co's overall GF Score™ is 80/100 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 Long Bon Development Co (TPE:2514), the current Cash Conversion Cycle is 64.22 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 Long Bon Development Co (TPE:2514) Overvalued in 2026?
Based on GuruFocus' analysis, Long Bon Development Co stock appears to be undervalued.
The current stock price of NT$12.95 is trading 32.4% below its estimated GF Value™ of NT$19.16.
GuruFocus considers Long Bon Development Co to be Possible Value Trap.
Key valuation signals for TPE:2514:
Cash Conversion Cycle: 64.22
GF Value™: NT$19.16 vs. price of NT$12.95 (32.4% below fair value)
Industry Position: 15.6% above the Construction median
No single metric tells the full story. See the TPE:2514 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Long Bon Development Co Ltd is a Taiwan-based company with operations in commercial property and car-park leasing, property developments, hotel management, and online shopping services. The company is also engaged in the management of the Qiaoyuan clubhouse, including guest rooms, conference rooms, and education and training rooms. Investment, Funeral, and Recreation were the group's four segments. Construction projects are the focus of the construction segment. The investment segment invests in financial instruments, while the funeral division provides funeral services and other services. Sports facilities are provided by the recreation segment. The majority of the revenue of the group is from the construction segment.
80GF Score
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