Silicon Optronics (TPE:3530) Cash Conversion Cycle: 200.92 (As of Dec. 2025)


TPE:3530 Silicon Optronics Inc TPE:3530
71 GF Score
Price NT$68.20
GF Value NT$83.79
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Silicon Optronics Cash Conversion Cycle?

Silicon Optronics TPE:3530 -1.87% 71 Cash Conversion Cycle is 200.92 as of Dec. 2025. GuruFocus rates TPE:3530 with a GF Score™ of 71/100 and a GF Value™ of NT$83.79 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Silicon Optronics's Days Sales Outstanding for the three months ended in Dec. 2025 was 19.06.
Silicon Optronics's Days Inventory for the three months ended in Dec. 2025 was 217.74.
Silicon Optronics's Days Payable for the three months ended in Dec. 2025 was 35.88.
Therefore, Silicon Optronics's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 200.92.


Silicon Optronics  (TPE:3530) 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.


Silicon Optronics Cash Conversion Cycle Related Terms


Silicon Optronics Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Silicon Optronics'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.

Silicon Optronics Cash Conversion Cycle Chart

Silicon Optronics Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 123.85 397.66 391.39 295.49 264.53

Silicon Optronics Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Cash Conversion Cycle Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 222.08 390.61 255.78 243.71 200.92

TPE:3530 vs NVDA, AVGO, MU: Cash Conversion Cycle Comparison

For the Semiconductors subindustry, Silicon Optronics'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.


Silicon Optronics Cash Conversion Cycle vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Silicon Optronics's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Silicon Optronics's Cash Conversion Cycle falls into.


TPE:3530
71GF Score
Silicon Optronics Inc TPE:3530
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Silicon Optronics 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.

Silicon Optronics's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=17.84+285.26-38.57
=264.53

Silicon Optronics's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=19.06+217.74-35.88
=200.92

* 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.

Frequently Asked Questions Learn more about Cash Conversion Cycle →
What does a Cash Conversion Cycle of 200.92 mean?
Silicon Optronics (TPE:3530) has a Cash Conversion Cycle of 200.92 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Silicon Optronics and its competitors.
Is Silicon Optronics' Cash Conversion Cycle too high?
Silicon Optronics' current Cash Conversion Cycle is 200.92. The Semiconductors industry median Cash Conversion Cycle is 116.11. Silicon Optronics' value of 200.92 is 73% above this industry median. Overall, Silicon Optronics has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Silicon Optronics' Cash Conversion Cycle compare to NVDA and AVGO?
Silicon Optronics' Cash Conversion Cycle of 200.92 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.11. Silicon Optronics' value of 200.92 is 73% 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.11, based on 1,021 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. Silicon Optronics's current Cash Conversion Cycle of 200.92 is 73% 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 Silicon Optronics and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Silicon Optronics's current Cash Conversion Cycle is 200.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Silicon Optronics stock overvalued right now?
Based on GuruFocus' analysis, Silicon Optronics (TPE:3530) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$83.79, compared to a current price of NT$68.20 — trading 18.6% below its estimated fair value. The current Cash Conversion Cycle is 200.92 and 73% above the Semiconductors industry median of 116.11. Silicon Optronics' overall GF Score™ is 71/100 with 3 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 Silicon Optronics (TPE:3530), the current Cash Conversion Cycle is 200.92 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 Silicon Optronics (TPE:3530) Overvalued in 2026?

Based on GuruFocus' analysis, Silicon Optronics stock appears to be undervalued. The current stock price of NT$68.20 is trading 18.6% below its estimated GF Value™ of NT$83.79. GuruFocus considers Silicon Optronics to be Modestly Undervalued.

Key valuation signals for TPE:3530:

  • Cash Conversion Cycle: 200.92
  • GF Value™: NT$83.79 vs. price of NT$68.20 (18.6% below fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 73% above the Semiconductors median

No single metric tells the full story. See the TPE:3530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Silicon Optronics Business Description

Address Li Hsin 1st Road, 10-2, 4th Floor, East District, Hsin-Chu, TWN, 300
Silicon Optronics Inc is engaged in the design, development, and sale of complementary metal-oxide semiconductors. Its products include image sensors and shutters. The company derives revenue from complementary metal-oxide semiconductors. Geographically, it operates in Hong Kong, the United States, Taiwan, and other countries, with the majority of revenue deriving from Hong Kong.
71GF Score

Get the complete analysis for TPE:3530

Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$68.20
Price
NT$83.79
GF Value