Wha Yu Industrial Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 146.27.
Wha Yu Industrial Co's Days Inventory for the
three
months ended in Dec. 2025 was 64.48.
Wha Yu Industrial Co's Days Payable for the
three
months ended in Dec. 2025 was 101.82.
Therefore, Wha Yu Industrial Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 108.93.
Wha Yu Industrial Co (TPE:3419) 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.
Wha Yu Industrial Co Cash Conversion Cycle Related Terms
Wha Yu Industrial Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Wha Yu Industrial 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.
TPE:3419 vs CSCO, CIEN, MSI: Cash Conversion Cycle Comparison
For the Communication Equipment subindustry, Wha Yu Industrial 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.
Wha Yu Industrial Co Cash Conversion Cycle vs Hardware Industry
For the Hardware industry and Technology sector, Wha Yu Industrial Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Wha Yu Industrial Co's Cash Conversion Cycle falls into.
Wha Yu Industrial 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.
Wha Yu Industrial 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.
Wha Yu Industrial Co (TPE:3419) has a Cash Conversion Cycle of 108.93 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Wha Yu Industrial Co and its competitors.
Is Wha Yu Industrial Co's Cash Conversion Cycle too high?
Wha Yu Industrial Co's current Cash Conversion Cycle is 108.93. The Hardware industry median Cash Conversion Cycle is 98.95. Wha Yu Industrial Co's value of 108.93 is 10.1% above this industry median. Overall, Wha Yu Industrial Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Wha Yu Industrial Co's Cash Conversion Cycle compare to CSCO and CIEN?
Wha Yu Industrial Co's Cash Conversion Cycle of 108.93 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.95. Wha Yu Industrial Co's value of 108.93 is 10.1% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.95, based on 2,474 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. Wha Yu Industrial Co's current Cash Conversion Cycle of 108.93 is 10.1% 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 Wha Yu Industrial Co and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wha Yu Industrial Co's current Cash Conversion Cycle is 108.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wha Yu Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Wha Yu Industrial Co (TPE:3419) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$17.86, compared to a current price of NT$13.85 — trading 22.5% below its estimated fair value. The current Cash Conversion Cycle is 108.93 and 10.1% above the Hardware industry median of 98.95. Wha Yu Industrial Co's overall GF Score™ is 70/100 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 Wha Yu Industrial Co (TPE:3419), the current Cash Conversion Cycle is 108.93 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 Wha Yu Industrial Co (TPE:3419) Overvalued in 2026?
Based on GuruFocus' analysis, Wha Yu Industrial Co stock appears to be undervalued.
The current stock price of NT$13.85 is trading 22.5% below its estimated GF Value™ of NT$17.86.
GuruFocus considers Wha Yu Industrial Co to be Modestly Undervalued.
Key valuation signals for TPE:3419:
Cash Conversion Cycle: 108.93
GF Value™: NT$17.86 vs. price of NT$13.85 (22.5% below fair value)
Industry Position: 10.1% above the Hardware median
No single metric tells the full story. See the TPE:3419 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wha Yu Industrial Co Ltd is engaged in industrial plastic products, wires, cables, electronic components, wholesale of electronic materials, retail of electronic materials and international trade. The Company's reportable segments are the Department of High, Medium and Low Frequency Wireless Devices and Electronic Signal Connection Devices and Electronic Products, which generates maximum revenue, and the Department of Trading and Agency for Parts Business. The Company generates maximum revenue from Asia.
70GF Score
Get the complete analysis for TPE:3419
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:3419 has been successfully added to your 
