FocalTech Systems Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 31.43.
FocalTech Systems Co's Days Inventory for the
three
months ended in Dec. 2025 was 90.4.
FocalTech Systems Co's Days Payable for the
three
months ended in Dec. 2025 was 53.89.
Therefore, FocalTech Systems Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 67.94.
FocalTech Systems Co (TPE:3545) 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.
FocalTech Systems Co Cash Conversion Cycle Related Terms
FocalTech Systems Co Cash Conversion Cycle Historical Data
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The historical data trend for FocalTech Systems 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:3545 vs NVDA, AVGO, MU: Cash Conversion Cycle Comparison
For the Semiconductors subindustry, FocalTech Systems 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.
FocalTech Systems Co Cash Conversion Cycle vs Semiconductors Industry
For the Semiconductors industry and Technology sector, FocalTech Systems Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where FocalTech Systems Co's Cash Conversion Cycle falls into.
FocalTech Systems 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.
FocalTech Systems 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.
FocalTech Systems Co (TPE:3545) has a Cash Conversion Cycle of 67.94 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on FocalTech Systems Co and its competitors.
Is FocalTech Systems Co's Cash Conversion Cycle too high?
FocalTech Systems Co's current Cash Conversion Cycle is 67.94. The Semiconductors industry median Cash Conversion Cycle is 116.11. FocalTech Systems Co's value of 67.94 is 41.5% below this industry median. Overall, FocalTech Systems Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does FocalTech Systems Co's Cash Conversion Cycle compare to NVDA and AVGO?
FocalTech Systems Co's Cash Conversion Cycle of 67.94 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.11. FocalTech Systems Co's value of 67.94 is 41.5% 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 116.11, 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. FocalTech Systems Co's current Cash Conversion Cycle of 67.94 is 41.5% 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 FocalTech Systems Co 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. FocalTech Systems Co's current Cash Conversion Cycle is 67.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FocalTech Systems Co stock overvalued right now?
Based on GuruFocus' analysis, FocalTech Systems Co (TPE:3545) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$68.05, compared to a current price of NT$55.60 — trading 18.3% below its estimated fair value. The current Cash Conversion Cycle is 67.94 and 41.5% below the Semiconductors industry median of 116.11. FocalTech Systems Co's overall GF Score™ is 75/100 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 FocalTech Systems Co (TPE:3545), the current Cash Conversion Cycle is 67.94 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 FocalTech Systems Co (TPE:3545) Overvalued in 2026?
Based on GuruFocus' analysis, FocalTech Systems Co stock appears to be undervalued.
The current stock price of NT$55.60 is trading 18.3% below its estimated GF Value™ of NT$68.05.
GuruFocus considers FocalTech Systems Co to be Modestly Undervalued.
Key valuation signals for TPE:3545:
Cash Conversion Cycle: 67.94
GF Value™: NT$68.05 vs. price of NT$55.60 (18.3% below fair value)
Industry Position: 41.5% below the Semiconductors median
No single metric tells the full story. See the TPE:3545 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
FocalTech Systems Co Ltd mainly engages in the research, development, design, manufacturing, and sales of Human-Machine Interface solutions, such as Display Driver IC, Touch Control IC and so on. It delivers the complete line-up of capacitive touch panel solutions to accommodate from 1 to 25 inch capacitive touch screen panels that adopts a variety of sensor stack-up structures, processes and materials. It is also engaged in the TFT LCD driver IC business. The company operates the business in one single segment: IC for Human-Machine Interface Solutions. The Group operates in geographical areas China, which derives maximum revenue; Taiwan; and Others.
75GF Score
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