San Fu Chemical Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 76.92.
San Fu Chemical Co's Days Inventory for the
three
months ended in Dec. 2025 was 67.49.
San Fu Chemical Co's Days Payable for the
three
months ended in Dec. 2025 was 24.5.
Therefore, San Fu Chemical Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 119.91.
San Fu Chemical Co (TPE:4755) 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.
San Fu Chemical Co Cash Conversion Cycle Related Terms
San Fu Chemical Co Cash Conversion Cycle Historical Data
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The historical data trend for San Fu Chemical 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:4755 vs LIN, SHW, ECL: Cash Conversion Cycle Comparison
For the Specialty Chemicals subindustry, San Fu Chemical 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.
San Fu Chemical Co Cash Conversion Cycle vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, San Fu Chemical Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where San Fu Chemical Co's Cash Conversion Cycle falls into.
San Fu Chemical 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.
San Fu Chemical 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.
San Fu Chemical Co (TPE:4755) has a Cash Conversion Cycle of 119.91 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on San Fu Chemical Co and its competitors.
Is San Fu Chemical Co's Cash Conversion Cycle too high?
San Fu Chemical Co's current Cash Conversion Cycle is 119.91. The Chemicals industry median Cash Conversion Cycle is 89.35. San Fu Chemical Co's value of 119.91 is 34.2% above this industry median. Overall, San Fu Chemical Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fu Chemical Co's Cash Conversion Cycle compare to LIN and SHW?
San Fu Chemical Co's Cash Conversion Cycle of 119.91 can be compared against companies in the Chemicals industry. The industry median Cash Conversion Cycle is 89.35. San Fu Chemical Co's value of 119.91 is 34.2% 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 Chemicals company?
The median Cash Conversion Cycle among Chemicals companies is 89.35, based on 1,576 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. San Fu Chemical Co's current Cash Conversion Cycle of 119.91 is 34.2% 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 San Fu Chemical Co and its competitors. For the Chemicals industry, the median Cash Conversion Cycle is 89.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fu Chemical Co's current Cash Conversion Cycle is 119.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fu Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, San Fu Chemical Co (TPE:4755) is currently considered Fairly Valued. The stock's GF Value™ is NT$127.39, compared to a current price of NT$134.00 — trading 5.2% above its estimated fair value. The current Cash Conversion Cycle is 119.91 and 34.2% above the Chemicals industry median of 89.35. San Fu Chemical Co's overall GF Score™ is 82/100 with 6 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 San Fu Chemical Co (TPE:4755), the current Cash Conversion Cycle is 119.91 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 San Fu Chemical Co (TPE:4755) Overvalued in 2026?
Based on GuruFocus' analysis, San Fu Chemical Co stock appears to be overvalued.
The current stock price of NT$134.00 is trading 5.2% above its estimated GF Value™ of NT$127.39.
GuruFocus considers San Fu Chemical Co to be Fairly Valued.
Key valuation signals for TPE:4755:
Cash Conversion Cycle: 119.91
GF Value™: NT$127.39 vs. price of NT$134.00 (5.2% above fair value)
Industry Position: 34.2% above the Chemicals median
No single metric tells the full story. See the TPE:4755 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
San Fu Chemical Co Ltd is engaged in investing in the manufacture and sales of various chemical products. The company's products and services are: Precision chemicals, Basic chemicals, Food ingredients and additives, Grinding fluid outsourcing, Developer waste liquid recycling, and Commissioned inspection. It operates in two segments: Department of fine and high fine chemicals: Mainly engaged in the manufacturing, processing, and trading of chemical cleaning and etching agents; Department of basic chemicals: Mainly engaged in the manufacturing, processing, and trading of food additives. The majority of the revenue is derived from the Department of fine and high fine chemicals segment.
82GF Score
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