Bora Pharmaceuticals Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 158.34.
Bora Pharmaceuticals Co's Days Inventory for the
three
months ended in Dec. 2025 was 97.95.
Bora Pharmaceuticals Co's Days Payable for the
three
months ended in Dec. 2025 was 25.58.
Therefore, Bora Pharmaceuticals Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 230.71.
Bora Pharmaceuticals Co (TPE:6472) 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.
Bora Pharmaceuticals Co Cash Conversion Cycle Related Terms
Bora Pharmaceuticals Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Bora Pharmaceuticals 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.
Bora Pharmaceuticals Co Cash Conversion Cycle Chart
TPE:6472 vs ZTS, UTHR: Cash Conversion Cycle Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.
Bora Pharmaceuticals Co Cash Conversion Cycle vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Bora Pharmaceuticals Co's Cash Conversion Cycle falls into.
Bora Pharmaceuticals 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.
Bora Pharmaceuticals 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.
Bora Pharmaceuticals Co (TPE:6472) has a Cash Conversion Cycle of 230.71 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Bora Pharmaceuticals Co and its competitors.
Is Bora Pharmaceuticals Co's Cash Conversion Cycle too high?
Bora Pharmaceuticals Co's current Cash Conversion Cycle is 230.71. The Drug Manufacturers industry median Cash Conversion Cycle is 145.92. Bora Pharmaceuticals Co's value of 230.71 is 58.1% above this industry median. Overall, Bora Pharmaceuticals Co has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Cash Conversion Cycle compare to ZTS and UTHR?
Bora Pharmaceuticals Co's Cash Conversion Cycle of 230.71 can be compared against companies in the Drug Manufacturers industry. The industry median Cash Conversion Cycle is 145.92. Bora Pharmaceuticals Co's value of 230.71 is 58.1% 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 Drug Manufacturers company?
The median Cash Conversion Cycle among Drug Manufacturers companies is 145.92, based on 947 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. Bora Pharmaceuticals Co's current Cash Conversion Cycle of 230.71 is 58.1% 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 Bora Pharmaceuticals Co and its competitors. For the Drug Manufacturers industry, the median Cash Conversion Cycle is 145.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bora Pharmaceuticals Co's current Cash Conversion Cycle is 230.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (TPE:6472) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$716.94, compared to a current price of NT$439.50 — trading 38.7% below its estimated fair value. The current Cash Conversion Cycle is 230.71 and 58.1% above the Drug Manufacturers industry median of 145.92. Bora Pharmaceuticals Co's overall GF Score™ is 87/100 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 Bora Pharmaceuticals Co (TPE:6472), the current Cash Conversion Cycle is 230.71 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 Bora Pharmaceuticals Co (TPE:6472) Overvalued in 2026?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued.
The current stock price of NT$439.50 is trading 38.7% below its estimated GF Value™ of NT$716.94.
GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.
Key valuation signals for TPE:6472:
Cash Conversion Cycle: 230.71
GF Value™: NT$716.94 vs. price of NT$439.50 (38.7% below fair value)
Industry Position: 58.1% above the Drug Manufacturers median
No single metric tells the full story. See the TPE:6472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
87GF Score
Get the complete analysis for TPE:6472
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:6472 has been successfully added to your 
