ASAPF (Aurora Spine) Cash Conversion Cycle: 158.42 (As of Mar. 2026)


ASAPF Aurora Spine Corp ASAPF
40 GF Score
Price $0.16
GF Value $0.22
Valuation Possible Value Trap
! 4 Warning Signs
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What is Aurora Spine Cash Conversion Cycle?

Aurora Spine ASAPF 40 Cash Conversion Cycle is 158.42 as of Mar. 2026. GuruFocus rates ASAPF with a GF Score™ of 40/100 and a GF Value™ of $0.22 (Possible Value Trap). 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.

Aurora Spine's Days Sales Outstanding for the three months ended in Mar. 2026 was 64.89.
Aurora Spine's Days Inventory for the three months ended in Mar. 2026 was 177.44.
Aurora Spine's Days Payable for the three months ended in Mar. 2026 was 83.91.
Therefore, Aurora Spine's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 158.42.


Aurora Spine  (OTCPK:ASAPF) 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.


Aurora Spine Cash Conversion Cycle Related Terms


Aurora Spine Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Aurora Spine'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.

Aurora Spine Cash Conversion Cycle Chart

Aurora Spine 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 59.09 68.98 147.17 131.38 118.95

Aurora Spine 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 125.41 160.10 151.73 132.91 158.42

ASAPF vs ABT, SYK, MDT: Cash Conversion Cycle Comparison

For the Medical Devices subindustry, Aurora Spine'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.


Aurora Spine Cash Conversion Cycle vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Aurora Spine's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Aurora Spine's Cash Conversion Cycle falls into.


ASAPF
40GF Score
Aurora Spine Corp ASAPF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Aurora Spine 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.

Aurora Spine'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
=64.11+174.56-119.72
=118.95

Aurora Spine'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
=64.89+177.44-83.91
=158.42

* 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 158.42 mean?
Aurora Spine (ASAPF) has a Cash Conversion Cycle of 158.42 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Aurora Spine and its competitors.
Is Aurora Spine's Cash Conversion Cycle too high?
Aurora Spine's current Cash Conversion Cycle is 158.42. The Medical Devices & Instruments industry median Cash Conversion Cycle is 156.96. Aurora Spine's value of 158.42 is 0.9% above this industry median. Overall, Aurora Spine has a GF Score™ of 40/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Aurora Spine's Cash Conversion Cycle compare to ABT and SYK?
Aurora Spine's Cash Conversion Cycle of 158.42 can be compared against companies in the Medical Devices & Instruments industry. The industry median Cash Conversion Cycle is 156.96. Aurora Spine's value of 158.42 is 0.9% 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 Medical Devices & Instruments company?
The median Cash Conversion Cycle among Medical Devices & Instruments companies is 156.96, based on 818 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. Aurora Spine's current Cash Conversion Cycle of 158.42 is 0.9% 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 Aurora Spine 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. Aurora Spine's current Cash Conversion Cycle is 158.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aurora Spine stock overvalued right now?
Based on GuruFocus' analysis, Aurora Spine (ASAPF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.22, compared to a current price of $0.16 — trading 29.5% below its estimated fair value. The current Cash Conversion Cycle is 158.42 and 0.9% above the Medical Devices & Instruments industry median of 156.96. Aurora Spine's overall GF Score™ is 40/100 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 Aurora Spine (ASAPF), the current Cash Conversion Cycle is 158.42 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 Aurora Spine (ASAPF) Overvalued in 2026?

Based on GuruFocus' analysis, Aurora Spine stock appears to be undervalued. The current stock price of $0.16 is trading 29.5% below its estimated GF Value™ of $0.22. GuruFocus considers Aurora Spine to be Possible Value Trap.

Key valuation signals for ASAPF:

  • Cash Conversion Cycle: 158.42
  • GF Value™: $0.22 vs. price of $0.16 (29.5% below fair value)
  • GF Score™: 40/100 with 4 warning signs
  • Industry Position: 0.9% above the Medical Devices & Instruments median

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


Aurora Spine Business Description

Other Exchanges ASG:Canada
Address 20 Holly Street, Suite 300, Toronto, ON, CAN, M4S 3B1
Aurora Spine Corp is engaged in the development, manufacture, and sale of minimally invasive, interspinous fusion systems and devices. These 510K and patent protected medical devices improve patient outcomes in the area of spine and sacroiliac joint surgical procedures. The company is focused on bringing new solutions to the spinal implant market through a series of minimally invasive, regenerative spinal implant technologies.
40GF Score

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

$0.16
Price
$0.22
GF Value