President Chain Store's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 7.99.
President Chain Store's Days Inventory for the
three
months ended in Dec. 2025 was 39.01.
President Chain Store's Days Payable for the
three
months ended in Dec. 2025 was 47.82.
Therefore, President Chain Store's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was -0.82.
President Chain Store (TPE:2912) 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.
President Chain Store Cash Conversion Cycle Related Terms
President Chain Store Cash Conversion Cycle Historical Data
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The historical data trend for President Chain Store'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:2912 vs KR, SFM: Cash Conversion Cycle Comparison
For the Grocery Stores subindustry, President Chain Store'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.
President Chain Store Cash Conversion Cycle vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, President Chain Store's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where President Chain Store's Cash Conversion Cycle falls into.
President Chain Store 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.
President Chain Store'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.
President Chain Store (TPE:2912) has a Cash Conversion Cycle of -0.82 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on President Chain Store and its competitors.
Is President Chain Store's Cash Conversion Cycle too high?
President Chain Store's current Cash Conversion Cycle is -0.82. Overall, President Chain Store has a GF Score™ of 91/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does President Chain Store's Cash Conversion Cycle compare to KR and SFM?
President Chain Store's Cash Conversion Cycle of -0.82 can be compared against companies in the Retail - Defensive industry. The industry median Cash Conversion Cycle is 19.65. 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 - Defensive company?
The median Cash Conversion Cycle among Retail - Defensive companies is 19.65, based on 307 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. 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 President Chain Store and its competitors. For the Retail - Defensive industry, the median Cash Conversion Cycle is 19.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. President Chain Store's current Cash Conversion Cycle is -0.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is President Chain Store stock overvalued right now?
Based on GuruFocus' analysis, President Chain Store (TPE:2912) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$305.56, compared to a current price of NT$231.00 — trading 24.4% below its estimated fair value. The current Cash Conversion Cycle is -0.82. President Chain Store's overall GF Score™ is 91/100 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 President Chain Store (TPE:2912), the current Cash Conversion Cycle is -0.82 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 President Chain Store (TPE:2912) Overvalued in 2026?
Based on GuruFocus' analysis, President Chain Store stock appears to be undervalued.
The current stock price of NT$231.00 is trading 24.4% below its estimated GF Value™ of NT$305.56.
GuruFocus considers President Chain Store to be Modestly Undervalued.
Key valuation signals for TPE:2912:
Cash Conversion Cycle: -0.82
GF Value™: NT$305.56 vs. price of NT$231.00 (24.4% below fair value)
No single metric tells the full story. See the TPE:2912 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
President Chain Store Corporation, along with its subsidiaries, is engaged in managing convenience stores, restaurants, drugstores, department stores, supermarkets, and online shopping stores under different brands. Its offerings include food, beverages, coffee, daily commodities, cosmetics and health care products. The group operates in Taiwan, Mainland China, the Philippines, and Japan. Its reportable segments are Convenience stores, Retail business group, Logistics business group, and Others. The majority of the company's revenue is derived from the Convenience Stores segment. Geographically, the company derives the maximum revenue from Taiwan, followed by other regions.
91GF Score
Get the complete analysis for TPE:2912
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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