Structural Monitoring Systems (ASX:SMN) Cash Conversion Cycle: 272.77 (As of Dec. 2025)


ASX:SMN Structural Monitoring Systems PLC ASX:SMN
61 GF Score
Price A$0.36
GF Value A$0.64
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Structural Monitoring Systems Cash Conversion Cycle?

Structural Monitoring Systems ASX:SMN 61 Cash Conversion Cycle is 272.77 as of Dec. 2025. GuruFocus rates ASX:SMN with a GF Score™ of 61/100 and a GF Value™ of A$0.64 (Significantly Undervalued). The stock has 3 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.

Structural Monitoring Systems's Days Sales Outstanding for the six months ended in Dec. 2025 was 31.64.
Structural Monitoring Systems's Days Inventory for the six months ended in Dec. 2025 was 288.23.
Structural Monitoring Systems's Days Payable for the six months ended in Dec. 2025 was 47.1.
Therefore, Structural Monitoring Systems's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 272.77.


Structural Monitoring Systems  (ASX:SMN) 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.


Structural Monitoring Systems Cash Conversion Cycle Related Terms


Structural Monitoring Systems Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Structural Monitoring Systems'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.

Structural Monitoring Systems Cash Conversion Cycle Chart

Structural Monitoring Systems Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 322.63 386.81 373.76 336.65 405.49

Structural Monitoring Systems Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 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 271.74 337.01 351.48 403.53 272.77

ASX:SMN vs COHR, KEYS, GRMN: Cash Conversion Cycle Comparison

For the Scientific & Technical Instruments subindustry, Structural Monitoring Systems'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.


Structural Monitoring Systems Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, Structural Monitoring Systems's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Structural Monitoring Systems's Cash Conversion Cycle falls into.


ASX:SMN
61GF Score
Structural Monitoring Systems PLC ASX:SMN
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Structural Monitoring Systems 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.

Structural Monitoring Systems's Cash Conversion Cycle for the fiscal year that ended in Jun. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=30.93+434.54-59.98
=405.49

Structural Monitoring Systems'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
=31.64+288.23-47.1
=272.77

* 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 272.77 mean?
Structural Monitoring Systems (ASX:SMN) has a Cash Conversion Cycle of 272.77 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Structural Monitoring Systems and its competitors.
Is Structural Monitoring Systems' Cash Conversion Cycle too high?
Structural Monitoring Systems' current Cash Conversion Cycle is 272.77. The Hardware industry median Cash Conversion Cycle is 99.00. Structural Monitoring Systems' value of 272.77 is 175.5% above this industry median. Overall, Structural Monitoring Systems has a GF Score™ of 61/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Structural Monitoring Systems' Cash Conversion Cycle compare to COHR and KEYS?
Structural Monitoring Systems' Cash Conversion Cycle of 272.77 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 99.00. Structural Monitoring Systems' value of 272.77 is 175.5% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 99.00, based on 2,478 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. Structural Monitoring Systems's current Cash Conversion Cycle of 272.77 is 175.5% 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 Structural Monitoring Systems and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 99.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Structural Monitoring Systems's current Cash Conversion Cycle is 272.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Structural Monitoring Systems stock overvalued right now?
Based on GuruFocus' analysis, Structural Monitoring Systems (ASX:SMN) is currently considered Significantly Undervalued. The stock's GF Value™ is A$0.64, compared to a current price of A$0.36 — trading 43.8% below its estimated fair value. The current Cash Conversion Cycle is 272.77 and 175.5% above the Hardware industry median of 99.00. Structural Monitoring Systems' overall GF Score™ is 61/100 with 3 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 Structural Monitoring Systems (ASX:SMN), the current Cash Conversion Cycle is 272.77 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 Structural Monitoring Systems (ASX:SMN) Overvalued in 2026?

Based on GuruFocus' analysis, Structural Monitoring Systems stock appears to be undervalued. The current stock price of A$0.36 is trading 43.8% below its estimated GF Value™ of A$0.64. GuruFocus considers Structural Monitoring Systems to be Significantly Undervalued.

Key valuation signals for ASX:SMN:

  • Cash Conversion Cycle: 272.77
  • GF Value™: A$0.64 vs. price of A$0.36 (43.8% below fair value)
  • GF Score™: 61/100 with 3 warning signs
  • Industry Position: 175.5% above the Hardware median

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


Structural Monitoring Systems Business Description

Address 29 The Avenue, Suite 7, Nedlands, Perth, WA, AUS, 6009
Structural Monitoring Systems PLC is engaged in the design, development and manufacture of avionic products and the provision of contract electronics manufacturing services to the aviation industry as well as implementation of its commercialization for its CVMTM technology. The company operates predominantly in three industries, being Avionics, Contract Manufacturing and Structural Health Monitoring (CVM) with the majority of the revenue deriving from Avionics segment. The main geographic areas that the entity operates in are the USA, Canada and Europe.
61GF Score

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

A$0.36
Price
A$0.64
GF Value