Eson Precision Ind Co (TPE:5243) Cash Conversion Cycle: 16.29 (As of Dec. 2025)


TPE:5243 Eson Precision Ind Co Ltd TPE:5243
80 GF Score
Price NT$102.50
GF Value NT$58.32
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Eson Precision Ind Co Cash Conversion Cycle?

Eson Precision Ind Co TPE:5243 +0.49% 80 Cash Conversion Cycle is 16.29 as of Dec. 2025. GuruFocus rates TPE:5243 with a GF Score™ of 80/100 and a GF Value™ of NT$58.32 (Significantly Overvalued). The stock has 2 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.

Eson Precision Ind Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 57.29.
Eson Precision Ind Co's Days Inventory for the three months ended in Dec. 2025 was 46.71.
Eson Precision Ind Co's Days Payable for the three months ended in Dec. 2025 was 87.71.
Therefore, Eson Precision Ind Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 16.29.


Eson Precision Ind Co  (TPE:5243) 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.


Eson Precision Ind Co Cash Conversion Cycle Related Terms


Eson Precision Ind Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Eson Precision Ind 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.

Eson Precision Ind Co Cash Conversion Cycle Chart

Eson Precision Ind Co 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 32.62 48.59 45.81 33.62 30.69

Eson Precision Ind Co 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 41.68 39.43 28.40 19.43 16.29

TPE:5243 vs APH, GLW: Cash Conversion Cycle Comparison

For the Electronic Components subindustry, Eson Precision Ind 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.


Eson Precision Ind Co Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, Eson Precision Ind Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Eson Precision Ind Co's Cash Conversion Cycle falls into.


TPE:5243
80GF Score
Eson Precision Ind Co Ltd TPE:5243
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eson Precision Ind 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.

Eson Precision Ind Co'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
=65.09+54.09-88.49
=30.69

Eson Precision Ind Co'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
=57.29+46.71-87.71
=16.29

* 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 16.29 mean?
Eson Precision Ind Co (TPE:5243) has a Cash Conversion Cycle of 16.29 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Eson Precision Ind Co and its competitors.
Is Eson Precision Ind Co's Cash Conversion Cycle too high?
Eson Precision Ind Co's current Cash Conversion Cycle is 16.29. The Hardware industry median Cash Conversion Cycle is 98.95. Eson Precision Ind Co's value of 16.29 is 83.5% below this industry median. Overall, Eson Precision Ind Co has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eson Precision Ind Co's Cash Conversion Cycle compare to APH and GLW?
Eson Precision Ind Co's Cash Conversion Cycle of 16.29 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.95. Eson Precision Ind Co's value of 16.29 is 83.5% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.95, based on 2,477 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. Eson Precision Ind Co's current Cash Conversion Cycle of 16.29 is 83.5% 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 Eson Precision Ind Co and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eson Precision Ind Co's current Cash Conversion Cycle is 16.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eson Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Eson Precision Ind Co (TPE:5243) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$58.32, compared to a current price of NT$102.50 — trading 75.8% above its estimated fair value. The current Cash Conversion Cycle is 16.29 and 83.5% below the Hardware industry median of 98.95. Eson Precision Ind Co's overall GF Score™ is 80/100 with 2 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 Eson Precision Ind Co (TPE:5243), the current Cash Conversion Cycle is 16.29 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 Eson Precision Ind Co (TPE:5243) Overvalued in 2026?

Based on GuruFocus' analysis, Eson Precision Ind Co stock appears to be overvalued. The current stock price of NT$102.50 is trading 75.8% above its estimated GF Value™ of NT$58.32. GuruFocus considers Eson Precision Ind Co to be Significantly Overvalued.

Key valuation signals for TPE:5243:

  • Cash Conversion Cycle: 16.29
  • GF Value™: NT$58.32 vs. price of NT$102.50 (75.8% above fair value)
  • GF Score™: 80/100 with 2 warning signs
  • Industry Position: 83.5% below the Hardware median

No single metric tells the full story. See the TPE:5243 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eson Precision Ind Co Business Description

Address Section. 4, Zhongyang Road, 12th Floor-3, No.2, Tucheng District, New Taipei, TWN, 236
Eson Precision Ind Co Ltd mainly designs, develops, manufactures, and sells molds, plastic, hardware products, and new types of electronic components and flat-panel displays. The company operates in the design, development, manufacture, and sales segments of products such as molds, plastics, and hardware goods as individual operating segments. The Group's revenue from continuing operations from its products and services is Automobile mechanical parts, Network communication mechanical parts, Mechanical components for consumer electronics, and Others. Geographically, it operates in China, Asia, the Americas, and other regions.
80GF Score

Get the complete analysis for TPE:5243

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

NT$102.50
Price
NT$58.32
GF Value