ACNDF (CapitaLand India Trust) Cash Conversion Cycle: -14.89 (As of Dec. 2025)


ACNDF CapitaLand India Trust ACNDF
63 GF Score
Price $0.77
GF Value $0.91
Valuation Modestly Undervalued
! 8 Warning Signs
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What is CapitaLand India Trust Cash Conversion Cycle?

CapitaLand India Trust ACNDF -2.21% 63 Cash Conversion Cycle is -14.89 as of Dec. 2025. GuruFocus rates ACNDF with a GF Score™ of 63/100 and a GF Value™ of $0.91 (Modestly Undervalued). The stock has 8 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.

CapitaLand India Trust's Days Sales Outstanding for the six months ended in Dec. 2025 was 15.38.
CapitaLand India Trust's Days Inventory for the six months ended in Dec. 2025 was 2.46.
CapitaLand India Trust's Days Payable for the six months ended in Dec. 2025 was 32.73.
Therefore, CapitaLand India Trust's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was -14.89.


CapitaLand India Trust  (OTCPK:ACNDF) 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.


CapitaLand India Trust Cash Conversion Cycle Related Terms


CapitaLand India Trust Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for CapitaLand India Trust'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.

CapitaLand India Trust Cash Conversion Cycle Chart

CapitaLand India Trust Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only -4.59 -2.92 -6.98 -17.55 -13.65

CapitaLand India Trust Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 -3.89 -8.63 -12.66 -24.99 -14.89

ACNDF vs CBRE, BEKE, JLL: Cash Conversion Cycle Comparison

For the Real Estate Services subindustry, CapitaLand India Trust'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.


CapitaLand India Trust Cash Conversion Cycle vs Real Estate Industry

For the Real Estate industry and Real Estate sector, CapitaLand India Trust's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where CapitaLand India Trust's Cash Conversion Cycle falls into.


ACNDF
63GF Score
CapitaLand India Trust ACNDF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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CapitaLand India Trust 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.

CapitaLand India Trust'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
=11.67+2.39-27.71
=-13.65

CapitaLand India Trust'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
=15.38+2.46-32.73
=-14.89

* 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 -14.89 mean?
CapitaLand India Trust (ACNDF) has a Cash Conversion Cycle of -14.89 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on CapitaLand India Trust and its competitors.
Is CapitaLand India Trust's Cash Conversion Cycle too high?
CapitaLand India Trust's current Cash Conversion Cycle is -14.89. Overall, CapitaLand India Trust has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CapitaLand India Trust's Cash Conversion Cycle compare to CBRE and BEKE?
CapitaLand India Trust's Cash Conversion Cycle of -14.89 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 320.77. 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 Real Estate company?
The median Cash Conversion Cycle among Real Estate companies is 320.77, based on 1,735 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. 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 CapitaLand India Trust and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 320.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CapitaLand India Trust's current Cash Conversion Cycle is -14.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CapitaLand India Trust stock overvalued right now?
Based on GuruFocus' analysis, CapitaLand India Trust (ACNDF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.91, compared to a current price of $0.77 — trading 15.5% below its estimated fair value. The current Cash Conversion Cycle is -14.89. CapitaLand India Trust's overall GF Score™ is 63/100 with 8 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 CapitaLand India Trust (ACNDF), the current Cash Conversion Cycle is -14.89 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 CapitaLand India Trust (ACNDF) Overvalued in 2026?

Based on GuruFocus' analysis, CapitaLand India Trust stock appears to be undervalued. The current stock price of $0.77 is trading 15.5% below its estimated GF Value™ of $0.91. GuruFocus considers CapitaLand India Trust to be Modestly Undervalued.

Key valuation signals for ACNDF:

  • Cash Conversion Cycle: -14.89
  • GF Value™: $0.91 vs. price of $0.77 (15.5% below fair value)
  • GF Score™: 63/100 with 8 warning signs

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


CapitaLand India Trust Business Description

Other Exchanges CY6U:Singapore
Address 168 Robinson Road, No. 30-01, Capital Tower, Singapore, SGP, 068912
CapitaLand India Trust is a Singapore-listed property trust that is focused on owning income producing real estate used as business space in India and real estate related assets in relation to the foregoing. Its principal objective is to own income-producing real estate used as business space in India. The trust's portfolio includes IT business parks, industrial facilities, logistics park and data centre developments in India. The company's revenues are derived prominently from corporate tenants.
63GF Score

Get the complete analysis for ACNDF

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

$0.77
Price
$0.91
GF Value