Advanced Connection PCL (BKK:ACC) Cash Conversion Cycle: 453.37 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BKK:ACC Advanced Connection Corp PCL BKK:ACC
41 GF Score
Price ฿0.31
GF Value ฿0.25
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is Advanced Connection PCL Cash Conversion Cycle?

Advanced Connection PCL BKK:ACC 41 Cash Conversion Cycle is 453.37 as of Mar. 2026. GuruFocus rates BKK:ACC with a GF Score™ of 41/100 and a GF Value™ of ฿0.25 (Modestly Overvalued). The stock has 7 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.

Advanced Connection PCL's Days Sales Outstanding for the three months ended in Mar. 2026 was 134.04.
Advanced Connection PCL's Days Inventory for the three months ended in Mar. 2026 was 562.97.
Advanced Connection PCL's Days Payable for the three months ended in Mar. 2026 was 243.64.
Therefore, Advanced Connection PCL's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 453.37.


Advanced Connection PCL  (BKK:ACC) 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.


Advanced Connection PCL Cash Conversion Cycle Related Terms


Advanced Connection PCL Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Advanced Connection PCL'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.

Advanced Connection PCL Cash Conversion Cycle Chart

Advanced Connection PCL 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 1,352.74 739.35 244.54 -361.95 -196.37

Advanced Connection PCL 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 -1,105.45 -321.07 -286.74 0.00 453.37

BKK:ACC vs HON, MMM: Cash Conversion Cycle Comparison

For the Conglomerates subindustry, Advanced Connection PCL'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.


Advanced Connection PCL Cash Conversion Cycle vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Advanced Connection PCL's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Advanced Connection PCL's Cash Conversion Cycle falls into.


BKK:ACC
41GF Score
Advanced Connection Corp PCL BKK:ACC
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Advanced Connection PCL 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.

Advanced Connection PCL'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
=163.54+173.72-533.63
=-196.37

Advanced Connection PCL'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
=134.04+562.97-243.64
=453.37

* 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 453.37 mean?
Advanced Connection PCL (BKK:ACC) has a Cash Conversion Cycle of 453.37 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Advanced Connection PCL and its competitors.
Is Advanced Connection PCL's Cash Conversion Cycle too high?
Advanced Connection PCL's current Cash Conversion Cycle is 453.37. The Conglomerates industry median Cash Conversion Cycle is 71.39. Advanced Connection PCL's value of 453.37 is 535.1% above this industry median. Overall, Advanced Connection PCL has a GF Score™ of 41/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Advanced Connection PCL's Cash Conversion Cycle compare to HON and MMM?
Advanced Connection PCL's Cash Conversion Cycle of 453.37 can be compared against companies in the Conglomerates industry. The industry median Cash Conversion Cycle is 71.39. Advanced Connection PCL's value of 453.37 is 535.1% 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 Conglomerates company?
The median Cash Conversion Cycle among Conglomerates companies is 71.39, based on 550 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. Advanced Connection PCL's current Cash Conversion Cycle of 453.37 is 535.1% 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 Advanced Connection PCL and its competitors. For the Conglomerates industry, the median Cash Conversion Cycle is 71.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Advanced Connection PCL's current Cash Conversion Cycle is 453.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Advanced Connection PCL stock overvalued right now?
Based on GuruFocus' analysis, Advanced Connection PCL (BKK:ACC) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿0.25, compared to a current price of ฿0.31 — trading 24% above its estimated fair value. The current Cash Conversion Cycle is 453.37 and 535.1% above the Conglomerates industry median of 71.39. Advanced Connection PCL's overall GF Score™ is 41/100 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 Advanced Connection PCL (BKK:ACC), the current Cash Conversion Cycle is 453.37 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 Advanced Connection PCL (BKK:ACC) Overvalued in 2026?

Based on GuruFocus' analysis, Advanced Connection PCL stock appears to be overvalued. The current stock price of ฿0.31 is trading 24% above its estimated GF Value™ of ฿0.25. GuruFocus considers Advanced Connection PCL to be Modestly Overvalued.

Key valuation signals for BKK:ACC:

  • Cash Conversion Cycle: 453.37
  • GF Value™: ฿0.25 vs. price of ฿0.31 (24% above fair value)
  • GF Score™: 41/100 with 7 warning signs
  • Industry Position: 535.1% above the Conglomerates median

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


Advanced Connection PCL Business Description

Address Rama 4 Road, 944 Mitrtown Office Tower Unit 1606, 16th Floor, Wangmai Pathumwan, Bangkok, THA, 10330
Advanced Connection Corp PCL is engaged in a business structure that invests in Renewable Energy, Real Estate Development, Distribution, Lending and Asset management, Construction business, and a Commercial Hemp business. The group's business structure is divided into 6 segments: Renewable Energy Investment, Distribution, Lending, Construction Contracting, Real Estate Development business, and commercial hemp business. The group mainly operates in Thailand as its main geographical segment.
41GF Score

Get the complete analysis for BKK:ACC

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

฿0.31
Price
฿0.25
GF Value