Paragon Technologies Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 282.37.
Paragon Technologies Co's Days Inventory for the
three
months ended in Dec. 2025 was 14.41.
Paragon Technologies Co's Days Payable for the
three
months ended in Dec. 2025 was 6.91.
Therefore, Paragon Technologies Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 289.87.
Paragon Technologies Co (TPE:3518) 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.
Paragon Technologies Co Cash Conversion Cycle Related Terms
Paragon Technologies Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Paragon Technologies 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.
Paragon Technologies Co Cash Conversion Cycle Chart
TPE:3518 vs GEV, ETN, PH: Cash Conversion Cycle Comparison
For the Specialty Industrial Machinery subindustry, Paragon Technologies 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.
Paragon Technologies Co Cash Conversion Cycle vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Paragon Technologies Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Paragon Technologies Co's Cash Conversion Cycle falls into.
Paragon Technologies 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.
Paragon Technologies 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.
Paragon Technologies Co (TPE:3518) has a Cash Conversion Cycle of 289.87 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Paragon Technologies Co and its competitors.
Is Paragon Technologies Co's Cash Conversion Cycle too high?
Paragon Technologies Co's current Cash Conversion Cycle is 289.87. The Industrial Products industry median Cash Conversion Cycle is 122.39. Paragon Technologies Co's value of 289.87 is 136.8% above this industry median. Overall, Paragon Technologies Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Paragon Technologies Co's Cash Conversion Cycle compare to GEV and ETN?
Paragon Technologies Co's Cash Conversion Cycle of 289.87 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.39. Paragon Technologies Co's value of 289.87 is 136.8% 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 an Industrial Products company?
The median Cash Conversion Cycle among Industrial Products companies is 122.39, based on 3,028 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. Paragon Technologies Co's current Cash Conversion Cycle of 289.87 is 136.8% 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 Paragon Technologies Co and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Paragon Technologies Co's current Cash Conversion Cycle is 289.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paragon Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Paragon Technologies Co (TPE:3518) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.87, compared to a current price of NT$35.30 — trading 77.7% above its estimated fair value. The current Cash Conversion Cycle is 289.87 and 136.8% above the Industrial Products industry median of 122.39. Paragon Technologies Co's overall GF Score™ is 54/100 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 Paragon Technologies Co (TPE:3518), the current Cash Conversion Cycle is 289.87 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 Paragon Technologies Co (TPE:3518) Overvalued in 2026?
Based on GuruFocus' analysis, Paragon Technologies Co stock appears to be overvalued.
The current stock price of NT$35.30 is trading 77.7% above its estimated GF Value™ of NT$19.87.
GuruFocus considers Paragon Technologies Co to be Significantly Overvalued.
Key valuation signals for TPE:3518:
Cash Conversion Cycle: 289.87
GF Value™: NT$19.87 vs. price of NT$35.30 (77.7% above fair value)
Industry Position: 136.8% above the Industrial Products median
No single metric tells the full story. See the TPE:3518 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Paragon Technologies Co Ltd is engaged in manufacturing EMI, optoelectronic, and optical film, and research, development, manufacturing, processing, and trading of machinery, equipment, and components. The company's reportable segments are as follows: the PVD Coating Products Department and the Silicon Carbide Products Department. The majority of the company's revenue is derived from the PVD Coating Products Department, which generates revenue from the sputter coating of electronic components according to the specifications agreed upon between the customers and the company. Geographically, key revenue for the company is derived from Mainland China and the rest from Taiwan.
54GF Score
Get the complete analysis for TPE:3518
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:3518 has been successfully added to your 
