Chang Wah Electronmaterials (TPE:8070) Cash Conversion Cycle: 93.63 (As of Dec. 2025)


TPE:8070 Chang Wah Electronmaterials Inc TPE:8070
79 GF Score
Price NT$55.20
GF Value NT$43.77
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Chang Wah Electronmaterials Cash Conversion Cycle?

Chang Wah Electronmaterials TPE:8070 -3.50% 79 Cash Conversion Cycle is 93.63 as of Dec. 2025. GuruFocus rates TPE:8070 with a GF Score™ of 79/100 and a GF Value™ of NT$43.77 (Modestly Overvalued). 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.

Chang Wah Electronmaterials's Days Sales Outstanding for the three months ended in Dec. 2025 was 75.54.
Chang Wah Electronmaterials's Days Inventory for the three months ended in Dec. 2025 was 70.14.
Chang Wah Electronmaterials's Days Payable for the three months ended in Dec. 2025 was 52.05.
Therefore, Chang Wah Electronmaterials's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 93.63.


Chang Wah Electronmaterials  (TPE:8070) 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.


Chang Wah Electronmaterials Cash Conversion Cycle Related Terms


Chang Wah Electronmaterials Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Chang Wah Electronmaterials'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.

Chang Wah Electronmaterials Cash Conversion Cycle Chart

Chang Wah Electronmaterials 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 68.29 78.92 96.49 90.90 94.34

Chang Wah Electronmaterials 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 91.54 93.83 86.38 87.29 93.63

TPE:8070 vs SNX, ARW, AVT: Cash Conversion Cycle Comparison

For the Electronics & Computer Distribution subindustry, Chang Wah Electronmaterials'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.


Chang Wah Electronmaterials Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, Chang Wah Electronmaterials's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Chang Wah Electronmaterials's Cash Conversion Cycle falls into.


TPE:8070
79GF Score
Chang Wah Electronmaterials Inc TPE:8070
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Chang Wah Electronmaterials 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.

Chang Wah Electronmaterials'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
=74.21+69.81-49.68
=94.34

Chang Wah Electronmaterials'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
=75.54+70.14-52.05
=93.63

* 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 93.63 mean?
Chang Wah Electronmaterials (TPE:8070) has a Cash Conversion Cycle of 93.63 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Chang Wah Electronmaterials and its competitors.
Is Chang Wah Electronmaterials' Cash Conversion Cycle too high?
Chang Wah Electronmaterials' current Cash Conversion Cycle is 93.63. The Hardware industry median Cash Conversion Cycle is 98.93. Chang Wah Electronmaterials' value of 93.63 is 5.4% below this industry median. Overall, Chang Wah Electronmaterials has a GF Score™ of 79/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Chang Wah Electronmaterials' Cash Conversion Cycle compare to SNX and ARW?
Chang Wah Electronmaterials' Cash Conversion Cycle of 93.63 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.93. Chang Wah Electronmaterials' value of 93.63 is 5.4% 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 98.93, 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. Chang Wah Electronmaterials's current Cash Conversion Cycle of 93.63 is 5.4% 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 Chang Wah Electronmaterials 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. Chang Wah Electronmaterials's current Cash Conversion Cycle is 93.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chang Wah Electronmaterials stock overvalued right now?
Based on GuruFocus' analysis, Chang Wah Electronmaterials (TPE:8070) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$43.77, compared to a current price of NT$55.20 — trading 26.1% above its estimated fair value. The current Cash Conversion Cycle is 93.63 and 5.4% below the Hardware industry median of 98.93. Chang Wah Electronmaterials' overall GF Score™ is 79/100 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 Chang Wah Electronmaterials (TPE:8070), the current Cash Conversion Cycle is 93.63 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 Chang Wah Electronmaterials (TPE:8070) Overvalued in 2026?

Based on GuruFocus' analysis, Chang Wah Electronmaterials stock appears to be overvalued. The current stock price of NT$55.20 is trading 26.1% above its estimated GF Value™ of NT$43.77. GuruFocus considers Chang Wah Electronmaterials to be Modestly Overvalued.

Key valuation signals for TPE:8070:

  • Cash Conversion Cycle: 93.63
  • GF Value™: NT$43.77 vs. price of NT$55.20 (26.1% above fair value)
  • GF Score™: 79/100 with 4 warning signs
  • Industry Position: 5.4% below the Hardware median

No single metric tells the full story. See the TPE:8070 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chang Wah Electronmaterials Business Description

Address No. 16, East 7th Street, 6th Floor, Nanzi District, Kaohsiung, TWN, 811
Chang Wah Electronmaterials Inc trades electrical, telecommunication, and semiconductor materials and parts, and engages in import and export trading, leasing, manufacturing, and selling of electrical appliances, telecommunication equipment, and mechanical parts, retailing of synthetic resin, electronic materials, and components. The company operates in two geographical areas - Taiwan and Asia. The company's reportable segments include IC Leadframe, Substrate, EME, and Others. The majority of its revenue is generated from the EME segment.
79GF Score

Get the complete analysis for TPE:8070

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

NT$55.20
Price
NT$43.77
GF Value