Saha Pathanapibul PCL's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 53.55.
Saha Pathanapibul PCL's Days Inventory for the
three
months ended in Mar. 2026 was 12.4.
Saha Pathanapibul PCL's Days Payable for the
three
months ended in Mar. 2026 was 55.75.
Therefore, Saha Pathanapibul PCL's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 10.20.
Saha Pathanapibul PCL (BKK:SPC) 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.
Saha Pathanapibul PCL Cash Conversion Cycle Related Terms
Saha Pathanapibul PCL Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Saha Pathanapibul 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.
BKK:SPC vs SYY, USFD, PFGC: Cash Conversion Cycle Comparison
For the Food Distribution subindustry, Saha Pathanapibul 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.
Saha Pathanapibul PCL Cash Conversion Cycle vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Saha Pathanapibul PCL's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Saha Pathanapibul PCL's Cash Conversion Cycle falls into.
Saha Pathanapibul 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.
Saha Pathanapibul PCL's Cash Conversion Cycle for the fiscal year that ended in Dec. 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.
Saha Pathanapibul PCL (BKK:SPC) has a Cash Conversion Cycle of 10.20 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Saha Pathanapibul PCL and its competitors.
Is Saha Pathanapibul PCL's Cash Conversion Cycle too high?
Saha Pathanapibul PCL's current Cash Conversion Cycle is 10.20. The Retail - Defensive industry median Cash Conversion Cycle is 19.65. Saha Pathanapibul PCL's value of 10.20 is 48.1% below this industry median. Overall, Saha Pathanapibul PCL has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Saha Pathanapibul PCL's Cash Conversion Cycle compare to SYY and USFD?
Saha Pathanapibul PCL's Cash Conversion Cycle of 10.20 can be compared against companies in the Retail - Defensive industry. The industry median Cash Conversion Cycle is 19.65. Saha Pathanapibul PCL's value of 10.20 is 48.1% below 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 Retail - Defensive company?
The median Cash Conversion Cycle among Retail - Defensive companies is 19.65, based on 307 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. Saha Pathanapibul PCL's current Cash Conversion Cycle of 10.20 is 48.1% below 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 Saha Pathanapibul PCL and its competitors. For the Retail - Defensive industry, the median Cash Conversion Cycle is 19.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Saha Pathanapibul PCL's current Cash Conversion Cycle is 10.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Saha Pathanapibul PCL stock overvalued right now?
Based on GuruFocus' analysis, Saha Pathanapibul PCL (BKK:SPC) is currently considered Fairly Valued. The stock's GF Value™ is ฿60.57, compared to a current price of ฿55.50 — trading 8.4% below its estimated fair value. The current Cash Conversion Cycle is 10.20 and 48.1% below the Retail - Defensive industry median of 19.65. Saha Pathanapibul PCL's overall GF Score™ is 81/100 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 Saha Pathanapibul PCL (BKK:SPC), the current Cash Conversion Cycle is 10.20 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 Saha Pathanapibul PCL (BKK:SPC) Overvalued in 2026?
Based on GuruFocus' analysis, Saha Pathanapibul PCL stock appears to be undervalued.
The current stock price of ฿55.50 is trading 8.4% below its estimated GF Value™ of ฿60.57.
GuruFocus considers Saha Pathanapibul PCL to be Fairly Valued.
Key valuation signals for BKK:SPC:
Cash Conversion Cycle: 10.20
GF Value™: ฿60.57 vs. price of ฿55.50 (8.4% below fair value)
Industry Position: 48.1% below the Retail - Defensive median
No single metric tells the full story. See the BKK:SPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Saha Pathanapibul PCL is a Thailand-based company, engaged in the business of consumer goods distribution and property development. In addition, the company along with its subsidiaries is also involved in the business of investing in real estate and services, and office building for rent. The company operates in two reportable segments as follows: Sales of consumer products; and Office building for rent. It generates the majority of the revenue from the sales of consumer products segment. It distributes products range which includes food, beverages, household, and personal care products. The group operates its business activities in Thailand and internationally.
81GF Score
Get the complete analysis for BKK:SPC
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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