Episil Precision's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 74.77.
Episil Precision's Days Inventory for the
three
months ended in Dec. 2025 was 60.41.
Episil Precision's Days Payable for the
three
months ended in Dec. 2025 was 29.63.
Therefore, Episil Precision's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 105.55.
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.
Episil Precision Cash Conversion Cycle Related Terms
Episil Precision Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Episil Precision'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:3016 vs AMAT, LRCX, KLAC: Cash Conversion Cycle Comparison
For the Semiconductor Equipment & Materials subindustry, Episil Precision'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.
Episil Precision Cash Conversion Cycle vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Episil Precision's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Episil Precision's Cash Conversion Cycle falls into.
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.
Episil Precision'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.
Episil Precision (TPE:3016) has a Cash Conversion Cycle of 105.55 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Episil Precision and its competitors.
Is Episil Precision's Cash Conversion Cycle too high?
Episil Precision's current Cash Conversion Cycle is 105.55. The Semiconductors industry median Cash Conversion Cycle is 116.16. Episil Precision's value of 105.55 is 9.1% below this industry median. Overall, Episil Precision has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Precision's Cash Conversion Cycle compare to AMAT and LRCX?
Episil Precision's Cash Conversion Cycle of 105.55 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.16. Episil Precision's value of 105.55 is 9.1% below 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 116.16, based on 1,020 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. Episil Precision's current Cash Conversion Cycle of 105.55 is 9.1% below 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 Episil Precision and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Episil Precision's current Cash Conversion Cycle is 105.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Precision stock overvalued right now?
Based on GuruFocus' analysis, Episil Precision (TPE:3016) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$54.83, compared to a current price of NT$128.50 — trading 134.4% above its estimated fair value. The current Cash Conversion Cycle is 105.55 and 9.1% below the Semiconductors industry median of 116.16. Episil Precision's overall GF Score™ is 59/100 with 11 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 Episil Precision (TPE:3016), the current Cash Conversion Cycle is 105.55 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 Episil Precision (TPE:3016) Overvalued in 2026?
Based on GuruFocus' analysis, Episil Precision stock appears to be overvalued.
The current stock price of NT$128.50 is trading 134.4% above its estimated GF Value™ of NT$54.83.
GuruFocus considers Episil Precision to be Significantly Overvalued.
Key valuation signals for TPE:3016:
Cash Conversion Cycle: 105.55
GF Value™: NT$54.83 vs. price of NT$128.50 (134.4% above fair value)
Industry Position: 9.1% below the Semiconductors median
No single metric tells the full story. See the TPE:3016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Episil Precision Inc is engaged in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers. Its product range includes silicon epitaxy, SiC/SiC Epitaxy, and GaN/Si Epitaxy.
59GF Score
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