Tonlin Department Store Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 4.7.
Tonlin Department Store Co's Days Inventory for the
three
months ended in Dec. 2025 was 706.8.
Tonlin Department Store Co's Days Payable for the
three
months ended in Dec. 2025 was 533.58.
Therefore, Tonlin Department Store Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 177.92.
Tonlin Department Store Co (TPE:2910) 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.
Tonlin Department Store Co Cash Conversion Cycle Related Terms
Tonlin Department Store 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.
Tonlin Department Store Co Cash Conversion Cycle Chart
TPE:2910 vs DDS, M: Cash Conversion Cycle Comparison
For the Department Stores subindustry, Tonlin Department Store 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.
Tonlin Department Store Co Cash Conversion Cycle vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Tonlin Department Store Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Tonlin Department Store Co's Cash Conversion Cycle falls into.
Tonlin Department Store 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.
Tonlin Department Store 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.
Tonlin Department Store Co (TPE:2910) has a Cash Conversion Cycle of 177.92 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tonlin Department Store Co and its competitors.
Is Tonlin Department Store Co's Cash Conversion Cycle too high?
Tonlin Department Store Co's current Cash Conversion Cycle is 177.92. The Retail - Cyclical industry median Cash Conversion Cycle is 69.06. Tonlin Department Store Co's value of 177.92 is 157.6% above this industry median. Overall, Tonlin Department Store Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tonlin Department Store Co's Cash Conversion Cycle compare to DDS and M?
Tonlin Department Store Co's Cash Conversion Cycle of 177.92 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 69.06. Tonlin Department Store Co's value of 177.92 is 157.6% 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 Retail - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 69.06, based on 1,120 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. Tonlin Department Store Co's current Cash Conversion Cycle of 177.92 is 157.6% 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 Tonlin Department Store Co and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 69.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tonlin Department Store Co's current Cash Conversion Cycle is 177.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tonlin Department Store Co stock overvalued right now?
Based on GuruFocus' analysis, Tonlin Department Store Co (TPE:2910) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$19.50, compared to a current price of NT$21.95 — trading 12.6% above its estimated fair value. The current Cash Conversion Cycle is 177.92 and 157.6% above the Retail - Cyclical industry median of 69.06. Tonlin Department Store Co's overall GF Score™ is 74/100 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 Tonlin Department Store Co (TPE:2910), the current Cash Conversion Cycle is 177.92 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 Tonlin Department Store Co (TPE:2910) Overvalued in 2026?
Based on GuruFocus' analysis, Tonlin Department Store Co stock appears to be overvalued.
The current stock price of NT$21.95 is trading 12.6% above its estimated GF Value™ of NT$19.50.
GuruFocus considers Tonlin Department Store Co to be Modestly Overvalued.
Key valuation signals for TPE:2910:
Cash Conversion Cycle: 177.92
GF Value™: NT$19.50 vs. price of NT$21.95 (12.6% above fair value)
Industry Position: 157.6% above the Retail - Cyclical median
No single metric tells the full story. See the TPE:2910 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tonlin Department Store Co Ltd operates department stores offering men's and women's apparel and accessories, food, gifts, and general merchandise, among others. The reporting segments for the company are: Department store and Construction segment. Maximum revenue is generated from the Department store segment.
74GF Score
Get the complete analysis for TPE:2910
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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