ACSAF (ACS Actividades de Construccion y Servicios) Cash Conversion Cycle: 76.21 (As of Mar. 2026)


ACSAF ACS Actividades de Construccion y Servicios SA ACSAF
64 GF Score
Price $145.85
GF Value $78.24
Valuation Significantly Overvalued
! 9 Warning Signs
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What is ACS Actividades de Construccion y Servicios Cash Conversion Cycle?

ACS Actividades de Construccion y Servicios ACSAF 64 Cash Conversion Cycle is 76.21 as of Mar. 2026. GuruFocus rates ACSAF with a GF Score™ of 64/100 and a GF Value™ of $78.24 (Significantly Overvalued). The stock has 9 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.

ACS Actividades de Construccion y Servicios's Days Sales Outstanding for the three months ended in Mar. 2026 was 76.21.
ACS Actividades de Construccion y Servicios's Days Inventory for the three months ended in Mar. 2026 was 0.
ACS Actividades de Construccion y Servicios's Days Payable for the three months ended in Mar. 2026 was 0.
Therefore, ACS Actividades de Construccion y Servicios's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 76.21.


ACS Actividades de Construccion y Servicios  (OTCPK:ACSAF) 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.


ACS Actividades de Construccion y Servicios Cash Conversion Cycle Related Terms


ACS Actividades de Construccion y Servicios Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for ACS Actividades de Construccion y Servicios'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.

ACS Actividades de Construccion y Servicios Cash Conversion Cycle Chart

ACS Actividades de Construccion y Servicios 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 -27.83 -13.68 -16.81 -19.56 -18.75

ACS Actividades de Construccion y Servicios Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 71.26 79.49 76.10 -9.68 76.21

ACSAF vs PWR, FIX, EME: Cash Conversion Cycle Comparison

For the Engineering & Construction subindustry, ACS Actividades de Construccion y Servicios'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.


ACS Actividades de Construccion y Servicios Cash Conversion Cycle vs Construction Industry

For the Construction industry and Industrials sector, ACS Actividades de Construccion y Servicios's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where ACS Actividades de Construccion y Servicios's Cash Conversion Cycle falls into.


ACSAF
64GF Score
ACS Actividades de Construccion y Servicios SA ACSAF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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ACS Actividades de Construccion y Servicios 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.

ACS Actividades de Construccion y Servicios'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
=68.39+9.54-96.68
=-18.75

ACS Actividades de Construccion y Servicios's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=76.21+0-0
=76.21

* 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 76.21 mean?
ACS Actividades de Construccion y Servicios (ACSAF) has a Cash Conversion Cycle of 76.21 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on ACS Actividades de Construccion y Servicios and its competitors.
Is ACS Actividades de Construccion y Servicios' Cash Conversion Cycle too high?
ACS Actividades de Construccion y Servicios' current Cash Conversion Cycle is 76.21. The Construction industry median Cash Conversion Cycle is 55.89. ACS Actividades de Construccion y Servicios' value of 76.21 is 36.4% above this industry median. Overall, ACS Actividades de Construccion y Servicios has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ACS Actividades de Construccion y Servicios' Cash Conversion Cycle compare to PWR and FIX?
ACS Actividades de Construccion y Servicios' Cash Conversion Cycle of 76.21 can be compared against companies in the Construction industry. The industry median Cash Conversion Cycle is 55.89. ACS Actividades de Construccion y Servicios' value of 76.21 is 36.4% 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 Construction company?
The median Cash Conversion Cycle among Construction companies is 55.89, based on 1,768 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. ACS Actividades de Construccion y Servicios's current Cash Conversion Cycle of 76.21 is 36.4% 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 ACS Actividades de Construccion y Servicios and its competitors. For the Construction industry, the median Cash Conversion Cycle is 55.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACS Actividades de Construccion y Servicios's current Cash Conversion Cycle is 76.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACS Actividades de Construccion y Servicios stock overvalued right now?
Based on GuruFocus' analysis, ACS Actividades de Construccion y Servicios (ACSAF) is currently considered Significantly Overvalued. The stock's GF Value™ is $78.24, compared to a current price of $145.85 — trading 86.4% above its estimated fair value. The current Cash Conversion Cycle is 76.21 and 36.4% above the Construction industry median of 55.89. ACS Actividades de Construccion y Servicios' overall GF Score™ is 64/100 with 9 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 ACS Actividades de Construccion y Servicios (ACSAF), the current Cash Conversion Cycle is 76.21 as of Mar. 2026. 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 ACS Actividades de Construccion y Servicios (ACSAF) Overvalued in 2026?

Based on GuruFocus' analysis, ACS Actividades de Construccion y Servicios stock appears to be overvalued. The current stock price of $145.85 is trading 86.4% above its estimated GF Value™ of $78.24. GuruFocus considers ACS Actividades de Construccion y Servicios to be Significantly Overvalued.

Key valuation signals for ACSAF:

  • Cash Conversion Cycle: 76.21
  • GF Value™: $78.24 vs. price of $145.85 (86.4% above fair value)
  • GF Score™: 64/100 with 9 warning signs
  • Industry Position: 36.4% above the Construction median

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


ACS Actividades de Construccion y Servicios Business Description

Address 102, Avenida Pio XII, Madrid, ESP, 28036
ACS Actividades de Construccion y Servicios SA completes construction and service activities for infrastructure and energy projects. In addition to infrastructure-related developments, the company constructs buildings and projects related to the mining sector. It has four operating segments: construction (majority of total revenue), Concessions, Services (which offers comprehensive maintenance services for buildings, public places and organisations) and corporate. Its services revolve around industrial engineering and operating energy, industrial, and mobility infrastructures. Additional sales are generated from aftermarket services and contracts to perform upkeep on existing structures. Approximately half of total revenue derives from the Americas.
64GF Score

Get the complete analysis for ACSAF

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

$145.85
Price
$78.24
GF Value