Heran Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 51.52.
Heran Co's Days Inventory for the
three
months ended in Dec. 2025 was 144.13.
Heran Co's Days Payable for the
three
months ended in Dec. 2025 was 35.46.
Therefore, Heran Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 160.19.
Heran Co (TPE:5283) 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.
Heran Co Cash Conversion Cycle Related Terms
Heran Co Cash Conversion Cycle Historical Data
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The historical data trend for Heran 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:5283 vs AAPL: Cash Conversion Cycle Comparison
For the Consumer Electronics subindustry, Heran 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.
Heran Co Cash Conversion Cycle vs Hardware Industry
For the Hardware industry and Technology sector, Heran Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Heran Co's Cash Conversion Cycle falls into.
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.
Heran 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.
Heran Co (TPE:5283) has a Cash Conversion Cycle of 160.19 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Heran Co and its competitors.
Is Heran Co's Cash Conversion Cycle too high?
Heran Co's current Cash Conversion Cycle is 160.19. The Hardware industry median Cash Conversion Cycle is 98.93. Heran Co's value of 160.19 is 61.9% above this industry median. Overall, Heran Co has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Heran Co's Cash Conversion Cycle compare to AAPL?
Heran Co's Cash Conversion Cycle of 160.19 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.93. Heran Co's value of 160.19 is 61.9% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.93, based on 2,473 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. Heran Co's current Cash Conversion Cycle of 160.19 is 61.9% 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 Heran Co and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Heran Co's current Cash Conversion Cycle is 160.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Heran Co stock overvalued right now?
Based on GuruFocus' analysis, Heran Co (TPE:5283) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$90.62, compared to a current price of NT$53.90 — trading 40.5% below its estimated fair value. The current Cash Conversion Cycle is 160.19 and 61.9% above the Hardware industry median of 98.93. Heran Co's overall GF Score™ is 72/100 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 Heran Co (TPE:5283), the current Cash Conversion Cycle is 160.19 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 Heran Co (TPE:5283) Overvalued in 2026?
Based on GuruFocus' analysis, Heran Co stock appears to be undervalued.
The current stock price of NT$53.90 is trading 40.5% below its estimated GF Value™ of NT$90.62.
GuruFocus considers Heran Co to be Significantly Undervalued.
Key valuation signals for TPE:5283:
Cash Conversion Cycle: 160.19
GF Value™: NT$90.62 vs. price of NT$53.90 (40.5% below fair value)
Industry Position: 61.9% above the Hardware median
No single metric tells the full story. See the TPE:5283 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Heran Co Ltd manufactures LCD monitors, sells electrical appliances and electronic materials, and fixes electrical products. Its product portfolio includes air conditioners, liquid crystal, washing machines, refrigerators, freezers, and Small household appliances. Its segment includes the Home Appliances business engaged in selling and manufacturing LCD monitors, air conditioners, and home appliances Home appliances and electronic products are sold to TV Home Shopping merchants, 3C retailers, distributors, and other customers, and the Other business engaged in other activities.
72GF Score
Get the complete analysis for TPE:5283
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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