Lee Feed Mill PCL (BKK:LEE) Cash Conversion Cycle: 107.67 (As of Mar. 2026)


BKK:LEE Lee Feed Mill PCL BKK:LEE
71 GF Score
Price ฿2.48
GF Value ฿2.38
Valuation Fairly Valued
! 3 Warning Signs
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What is Lee Feed Mill PCL Cash Conversion Cycle?

Lee Feed Mill PCL BKK:LEE 71 Cash Conversion Cycle is 107.67 as of Mar. 2026. GuruFocus rates BKK:LEE with a GF Score™ of 71/100 and a GF Value™ of ฿2.38 (Fairly Valued). 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.

Lee Feed Mill PCL's Days Sales Outstanding for the three months ended in Mar. 2026 was 27.12.
Lee Feed Mill PCL's Days Inventory for the three months ended in Mar. 2026 was 99.06.
Lee Feed Mill PCL's Days Payable for the three months ended in Mar. 2026 was 18.51.
Therefore, Lee Feed Mill PCL's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 107.67.


Lee Feed Mill PCL  (BKK:LEE) 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.


Lee Feed Mill PCL Cash Conversion Cycle Related Terms


Lee Feed Mill PCL Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Lee Feed Mill 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.

Lee Feed Mill PCL Cash Conversion Cycle Chart

Lee Feed Mill 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 87.03 94.24 109.03 118.17 111.01

Lee Feed Mill 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 101.08 91.18 80.10 101.39 107.67

BKK:LEE vs KHC, GIS: Cash Conversion Cycle Comparison

For the Packaged Foods subindustry, Lee Feed Mill 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.


Lee Feed Mill PCL Cash Conversion Cycle vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lee Feed Mill PCL's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Lee Feed Mill PCL's Cash Conversion Cycle falls into.


BKK:LEE
71GF Score
Lee Feed Mill PCL BKK:LEE
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Lee Feed Mill 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.

Lee Feed Mill 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
=25.57+98.56-13.12
=111.01

Lee Feed Mill 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
=27.12+99.06-18.51
=107.67

* 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 107.67 mean?
Lee Feed Mill PCL (BKK:LEE) has a Cash Conversion Cycle of 107.67 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lee Feed Mill PCL and its competitors.
Is Lee Feed Mill PCL's Cash Conversion Cycle too high?
Lee Feed Mill PCL's current Cash Conversion Cycle is 107.67. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.44. Lee Feed Mill PCL's value of 107.67 is 42.7% above this industry median. Overall, Lee Feed Mill PCL has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lee Feed Mill PCL's Cash Conversion Cycle compare to KHC and GIS?
Lee Feed Mill PCL's Cash Conversion Cycle of 107.67 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.44. Lee Feed Mill PCL's value of 107.67 is 42.7% 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 Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.44, based on 1,942 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. Lee Feed Mill PCL's current Cash Conversion Cycle of 107.67 is 42.7% 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 Lee Feed Mill PCL and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lee Feed Mill PCL's current Cash Conversion Cycle is 107.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee Feed Mill PCL stock overvalued right now?
Based on GuruFocus' analysis, Lee Feed Mill PCL (BKK:LEE) is currently considered Fairly Valued. The stock's GF Value™ is ฿2.38, compared to a current price of ฿2.48 — trading 4.2% above its estimated fair value. The current Cash Conversion Cycle is 107.67 and 42.7% above the Consumer Packaged Goods industry median of 75.44. Lee Feed Mill PCL's overall GF Score™ is 71/100 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 Lee Feed Mill PCL (BKK:LEE), the current Cash Conversion Cycle is 107.67 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 Lee Feed Mill PCL (BKK:LEE) Overvalued in 2026?

Based on GuruFocus' analysis, Lee Feed Mill PCL stock appears to be overvalued. The current stock price of ฿2.48 is trading 4.2% above its estimated GF Value™ of ฿2.38. GuruFocus considers Lee Feed Mill PCL to be Fairly Valued.

Key valuation signals for BKK:LEE:

  • Cash Conversion Cycle: 107.67
  • GF Value™: ฿2.38 vs. price of ฿2.48 (4.2% above fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 42.7% above the Consumer Packaged Goods median

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


Lee Feed Mill PCL Business Description

Address 33/137 Surawong Road, 28th Floor, Wall Street Tower, Bangrak, Bangkok, THA, 10500
Lee Feed Mill PCL engages in the production, and distribution of animal feed for both livestock, and aquaculture in concentrated pellet and powder forms, as well as feed for swine, chickens, ducks, cattle, fish, and shrimp, under the brand names of Lee, Win, Max, and Pro-Grade. The company operates through the following segments: Manufacture and Distribution of Animal Feed, Crop Drying, Experimental Farming, and Crop Farming. It offers pet food, land-animal feed, and aquatic animal feed. The company is also involved in breeding broiler chicks; silo grain storage as well as rental farming businesses. Its operations are majorly carried out in Thailand and also in the State of Cambodia.
71GF Score

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

฿2.48
Price
฿2.38
GF Value