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Roo Hsing Garment Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 46.08.
Roo Hsing Garment Co's Days Inventory for the
three
months ended in Dec. 2025 was 109.87.
Roo Hsing Garment Co's Days Payable for the
three
months ended in Dec. 2025 was 106.52.
Therefore, Roo Hsing Garment Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 49.43.
Roo Hsing Garment Co (TPE:4414) 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.
Roo Hsing Garment Co Cash Conversion Cycle Related Terms
Roo Hsing Garment Co Cash Conversion Cycle Historical Data
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The historical data trend for Roo Hsing Garment 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:4414 vs RL, LEVI, VFC: Cash Conversion Cycle Comparison
For the Apparel Manufacturing subindustry, Roo Hsing Garment 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.
Roo Hsing Garment Co Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Roo Hsing Garment Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Roo Hsing Garment Co's Cash Conversion Cycle falls into.
Roo Hsing Garment 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.
Roo Hsing Garment 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.
Roo Hsing Garment Co (TPE:4414) has a Cash Conversion Cycle of 49.43 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Roo Hsing Garment Co and its competitors.
Is Roo Hsing Garment Co's Cash Conversion Cycle too high?
Roo Hsing Garment Co's current Cash Conversion Cycle is 49.43. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.30. Roo Hsing Garment Co's value of 49.43 is 60.2% below this industry median. Overall, Roo Hsing Garment Co has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Roo Hsing Garment Co's Cash Conversion Cycle compare to RL and LEVI?
Roo Hsing Garment Co's Cash Conversion Cycle of 49.43 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.30. Roo Hsing Garment Co's value of 49.43 is 60.2% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.30, based on 1,038 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. Roo Hsing Garment Co's current Cash Conversion Cycle of 49.43 is 60.2% 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 Roo Hsing Garment Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Roo Hsing Garment Co's current Cash Conversion Cycle is 49.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roo Hsing Garment Co stock overvalued right now?
Based on GuruFocus' analysis, Roo Hsing Garment Co (TPE:4414) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.59, compared to a current price of NT$8.58 — trading 19% below its estimated fair value. The current Cash Conversion Cycle is 49.43 and 60.2% below the Manufacturing - Apparel & Accessories industry median of 124.30. Roo Hsing Garment Co's overall GF Score™ is 61/100 with 5 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 Roo Hsing Garment Co (TPE:4414), the current Cash Conversion Cycle is 49.43 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 Roo Hsing Garment Co (TPE:4414) Overvalued in 2026?
Based on GuruFocus' analysis, Roo Hsing Garment Co stock appears to be undervalued.
The current stock price of NT$8.58 is trading 19% below its estimated GF Value™ of NT$10.59.
GuruFocus considers Roo Hsing Garment Co to be Modestly Undervalued.
Key valuation signals for TPE:4414:
Cash Conversion Cycle: 49.43
GF Value™: NT$10.59 vs. price of NT$8.58 (19% below fair value)
Industry Position: 60.2% below the Manufacturing - Apparel & Accessories median
No single metric tells the full story. See the TPE:4414 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Roo Hsing Garment Co Ltd is engaged in manufacturing and processing a variety of garments, including knitted, woven, cotton, wool, and leather apparel. The company is involved in trading and international import-export of clothing and accessories. Additionally, it serves as an agent for domestic and international manufacturers, assisting with bidding, quotations, procurement, and distribution. Along with its subsidiaries, the company operates in the following reportable segments: Production and sales department, which derives maximum revenue, the Lease department, and the Trade marketing department. Geographically, the group generates maximum revenue from America, followed by Asia and Europe.
61GF Score
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