A Plus Biotechnology Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 75.55.
A Plus Biotechnology Co's Days Inventory for the
three
months ended in Dec. 2025 was 429.75.
A Plus Biotechnology Co's Days Payable for the
three
months ended in Dec. 2025 was 57.85.
Therefore, A Plus Biotechnology Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 447.45.
A Plus Biotechnology Co (TPE:6918) 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.
A Plus Biotechnology Co Cash Conversion Cycle Related Terms
A Plus Biotechnology Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for A Plus Biotechnology 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.
A Plus Biotechnology Co Cash Conversion Cycle Chart
TPE:6918 vs ABT, SYK, MDT: Cash Conversion Cycle Comparison
For the Medical Devices subindustry, A Plus Biotechnology 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.
A Plus Biotechnology Co Cash Conversion Cycle vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, A Plus Biotechnology Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where A Plus Biotechnology Co's Cash Conversion Cycle falls into.
A Plus Biotechnology 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.
A Plus Biotechnology 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.
A Plus Biotechnology Co (TPE:6918) has a Cash Conversion Cycle of 447.45 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on A Plus Biotechnology Co and its competitors.
Is A Plus Biotechnology Co's Cash Conversion Cycle too high?
A Plus Biotechnology Co's current Cash Conversion Cycle is 447.45. The Medical Devices & Instruments industry median Cash Conversion Cycle is 156.96. A Plus Biotechnology Co's value of 447.45 is 185.1% above this industry median. Overall, A Plus Biotechnology Co has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does A Plus Biotechnology Co's Cash Conversion Cycle compare to ABT and SYK?
A Plus Biotechnology Co's Cash Conversion Cycle of 447.45 can be compared against companies in the Medical Devices & Instruments industry. The industry median Cash Conversion Cycle is 156.96. A Plus Biotechnology Co's value of 447.45 is 185.1% 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 Medical Devices & Instruments company?
The median Cash Conversion Cycle among Medical Devices & Instruments companies is 156.96, based on 816 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. A Plus Biotechnology Co's current Cash Conversion Cycle of 447.45 is 185.1% 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 A Plus Biotechnology Co and its competitors. For the Medical Devices & Instruments industry, the median Cash Conversion Cycle is 156.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. A Plus Biotechnology Co's current Cash Conversion Cycle is 447.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A Plus Biotechnology Co stock overvalued right now?
Based on GuruFocus' analysis, A Plus Biotechnology Co (TPE:6918) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$87.15, compared to a current price of NT$74.30 — trading 14.7% below its estimated fair value. The current Cash Conversion Cycle is 447.45 and 185.1% above the Medical Devices & Instruments industry median of 156.96. A Plus Biotechnology Co's overall GF Score™ is 71/100 with 3 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 A Plus Biotechnology Co (TPE:6918), the current Cash Conversion Cycle is 447.45 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 A Plus Biotechnology Co (TPE:6918) Overvalued in 2026?
Based on GuruFocus' analysis, A Plus Biotechnology Co stock appears to be undervalued.
The current stock price of NT$74.30 is trading 14.7% below its estimated GF Value™ of NT$87.15.
GuruFocus considers A Plus Biotechnology Co to be Modestly Undervalued.
Key valuation signals for TPE:6918:
Cash Conversion Cycle: 447.45
GF Value™: NT$87.15 vs. price of NT$74.30 (14.7% below fair value)
Industry Position: 185.1% above the Medical Devices & Instruments median
No single metric tells the full story. See the TPE:6918 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
A Plus Biotechnology Co Ltd provides orthopedic implants and engages in the manufacturing and wholesale of medical devices such as bone material. The company's products include Chest, Shoulder, Spine, Elbow, Wrist & Hand, Pelvic & Hip, Knee, Foot & Ankle, Osteotomy, Pediatric & ESF, and Biologics. The company currently has operating segments in Taiwan and China, with the majority of revenue coming from Taiwan.
71GF Score
Get the complete analysis for TPE:6918
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:6918 has been successfully added to your 
