Everfocus Electronics (TPE:5484) Cash Conversion Cycle: 88.90 (As of Dec. 2025)


TPE:5484 Everfocus Electronics Corp TPE:5484
69 GF Score
Price NT$47.55
GF Value NT$43.89
Valuation Fairly Valued
! 4 Warning Signs
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What is Everfocus Electronics Cash Conversion Cycle?

Everfocus Electronics TPE:5484 -3.74% 69 Cash Conversion Cycle is 88.90 as of Dec. 2025. GuruFocus rates TPE:5484 with a GF Score™ of 69/100 and a GF Value™ of NT$43.89 (Fairly Valued). The stock has 4 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.

Everfocus Electronics's Days Sales Outstanding for the three months ended in Dec. 2025 was 54.13.
Everfocus Electronics's Days Inventory for the three months ended in Dec. 2025 was 109.63.
Everfocus Electronics's Days Payable for the three months ended in Dec. 2025 was 74.86.
Therefore, Everfocus Electronics's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 88.90.


Everfocus Electronics  (TPE:5484) 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.


Everfocus Electronics Cash Conversion Cycle Related Terms


Everfocus Electronics Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Everfocus Electronics'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.

Everfocus Electronics Cash Conversion Cycle Chart

Everfocus Electronics 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 81.28 174.44 165.78 113.02 118.43

Everfocus Electronics 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 123.89 149.23 120.62 106.70 88.90

TPE:5484 vs ALLE, MSA, ADT: Cash Conversion Cycle Comparison

For the Security & Protection Services subindustry, Everfocus Electronics'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.


Everfocus Electronics Cash Conversion Cycle vs Business Services Industry

For the Business Services industry and Industrials sector, Everfocus Electronics's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Everfocus Electronics's Cash Conversion Cycle falls into.


TPE:5484
69GF Score
Everfocus Electronics Corp TPE:5484
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Everfocus Electronics 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.

Everfocus Electronics'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
=66.51+118.61-66.69
=118.43

Everfocus Electronics'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
=54.13+109.63-74.86
=88.90

* 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 88.90 mean?
Everfocus Electronics (TPE:5484) has a Cash Conversion Cycle of 88.90 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Everfocus Electronics and its competitors.
Is Everfocus Electronics' Cash Conversion Cycle too high?
Everfocus Electronics' current Cash Conversion Cycle is 88.90. The Business Services industry median Cash Conversion Cycle is 38.50. Everfocus Electronics' value of 88.90 is 130.9% above this industry median. Overall, Everfocus Electronics has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Everfocus Electronics' Cash Conversion Cycle compare to ALLE and MSA?
Everfocus Electronics' Cash Conversion Cycle of 88.90 can be compared against companies in the Business Services industry. The industry median Cash Conversion Cycle is 38.50. Everfocus Electronics' value of 88.90 is 130.9% 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 Business Services company?
The median Cash Conversion Cycle among Business Services companies is 38.50, based on 1,069 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. Everfocus Electronics's current Cash Conversion Cycle of 88.90 is 130.9% 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 Everfocus Electronics and its competitors. For the Business Services industry, the median Cash Conversion Cycle is 38.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Everfocus Electronics's current Cash Conversion Cycle is 88.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Everfocus Electronics stock overvalued right now?
Based on GuruFocus' analysis, Everfocus Electronics (TPE:5484) is currently considered Fairly Valued. The stock's GF Value™ is NT$43.89, compared to a current price of NT$47.55 — trading 8.3% above its estimated fair value. The current Cash Conversion Cycle is 88.90 and 130.9% above the Business Services industry median of 38.50. Everfocus Electronics' overall GF Score™ is 69/100 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 Everfocus Electronics (TPE:5484), the current Cash Conversion Cycle is 88.90 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 Everfocus Electronics (TPE:5484) Overvalued in 2026?

Based on GuruFocus' analysis, Everfocus Electronics stock appears to be overvalued. The current stock price of NT$47.55 is trading 8.3% above its estimated GF Value™ of NT$43.89. GuruFocus considers Everfocus Electronics to be Fairly Valued.

Key valuation signals for TPE:5484:

  • Cash Conversion Cycle: 88.90
  • GF Value™: NT$43.89 vs. price of NT$47.55 (8.3% above fair value)
  • GF Score™: 69/100 with 4 warning signs
  • Industry Position: 130.9% above the Business Services median

No single metric tells the full story. See the TPE:5484 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Everfocus Electronics Business Description

Address Baoqiao Road, Lane 235, 7th Floor-1, No. 133, Xindian District, New Taipei, TWN
Everfocus Electronics Corp provides diversified surveillance solutions. The company is engaged in the design, manufacture, installation, sales, and import/export of all kinds of surveillance products such as video processors and electronic cameras. It is a manufacturer and integrated system solution provider of CCTV cameras, DVRs, IP surveillance solutions, access control systems, and further CCTV and access control peripherals. The company's solutions are used in transportation and city surveillance.
69GF Score

Get the complete analysis for TPE:5484

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

NT$47.55
Price
NT$43.89
GF Value