APAC Resources's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 15.62.
APAC Resources's Days Inventory for the
six
months ended in Dec. 2025 was 52.62.
APAC Resources's Days Payable for the
six
months ended in Dec. 2025 was 12.96.
Therefore, APAC Resources's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 55.28.
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.
APAC Resources Cash Conversion Cycle Related Terms
APAC Resources Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for APAC Resources'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.
APPCF vs MS, GS, SCHW: Cash Conversion Cycle Comparison
For the Capital Markets subindustry, APAC Resources'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.
APAC Resources Cash Conversion Cycle vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, APAC Resources's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where APAC Resources's Cash Conversion Cycle falls into.
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.
APAC Resources's Cash Conversion Cycle for the fiscal year that ended in Jun. 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.
APAC Resources (APPCF) has a Cash Conversion Cycle of 55.28 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on APAC Resources and its competitors.
Is APAC Resources' Cash Conversion Cycle too high?
APAC Resources' current Cash Conversion Cycle is 55.28. The Capital Markets industry median Cash Conversion Cycle is 2.25. APAC Resources' value of 55.28 is 2356.9% above this industry median. Overall, APAC Resources has a GF Score™ of 39/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does APAC Resources' Cash Conversion Cycle compare to MS and GS?
APAC Resources' Cash Conversion Cycle of 55.28 can be compared against companies in the Capital Markets industry. The industry median Cash Conversion Cycle is 2.25. APAC Resources' value of 55.28 is 2356.9% 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 Capital Markets company?
The median Cash Conversion Cycle among Capital Markets companies is 2.25, based on 637 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. APAC Resources's current Cash Conversion Cycle of 55.28 is 2356.9% 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 APAC Resources and its competitors. For the Capital Markets industry, the median Cash Conversion Cycle is 2.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. APAC Resources's current Cash Conversion Cycle is 55.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is APAC Resources stock overvalued right now?
Based on GuruFocus' analysis, APAC Resources (APPCF) is currently considered Fairly Valued. The stock's GF Value™ is $0.20, compared to a current price of $0.19 — trading 5.5% below its estimated fair value. The current Cash Conversion Cycle is 55.28 and 2356.9% above the Capital Markets industry median of 2.25. APAC Resources' overall GF Score™ is 39/100 with 7 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 APAC Resources (APPCF), the current Cash Conversion Cycle is 55.28 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 APAC Resources (APPCF) Overvalued in 2026?
Based on GuruFocus' analysis, APAC Resources stock appears to be undervalued.
The current stock price of $0.19 is trading 5.5% below its estimated GF Value™ of $0.20.
GuruFocus considers APAC Resources to be Fairly Valued.
Key valuation signals for APPCF:
Cash Conversion Cycle: 55.28
GF Value™: $0.20 vs. price of $0.19 (5.5% below fair value)
Industry Position: 2356.9% above the Capital Markets median
No single metric tells the full story. See the APPCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
APAC Resources Ltd is an investment holding company principally engaged in the commodity trading business and resource investment business. The company operates through three business segments, namely Commodity Business, which includes trading of commodities; Resource investment, which is engaged in the trading of and investment in listed and unlisted securities; and Principal investment and financial services, which engages in the provision of loan financing and investments in loan notes, convertible notes, and other financial assets. The company generates maximum revenue from the Commodity Business segment. It operates in Hong Kong, the PRC, Australia, and the Philippines, with the majority of its revenue coming from the PRC.
39GF Score
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