Surapon Foods PCL (BKK:SSF) Cash Conversion Cycle: 41.75 (As of Mar. 2026)


BKK:SSF Surapon Foods PCL BKK:SSF
63 GF Score
Price ฿5.05
GF Value ฿7.19
Valuation Possible Value Trap
! 5 Warning Signs
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What is Surapon Foods PCL Cash Conversion Cycle?

Surapon Foods PCL BKK:SSF 63 Cash Conversion Cycle is 41.75 as of Mar. 2026. GuruFocus rates BKK:SSF with a GF Score™ of 63/100 and a GF Value™ of ฿7.19 (Possible Value Trap). The stock has 5 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.

Surapon Foods PCL's Days Sales Outstanding for the three months ended in Mar. 2026 was 22.39.
Surapon Foods PCL's Days Inventory for the three months ended in Mar. 2026 was 40.05.
Surapon Foods PCL's Days Payable for the three months ended in Mar. 2026 was 20.69.
Therefore, Surapon Foods PCL's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 41.75.


Surapon Foods PCL  (BKK:SSF) 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.


Surapon Foods PCL Cash Conversion Cycle Related Terms


Surapon Foods PCL Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Surapon Foods 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.

Surapon Foods PCL Cash Conversion Cycle Chart

Surapon Foods 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 35.76 42.08 54.59 45.96 40.57

Surapon Foods 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 46.36 46.98 41.97 39.34 41.75

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

For the Packaged Foods subindustry, Surapon Foods 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.


Surapon Foods PCL Cash Conversion Cycle vs Consumer Packaged Goods Industry

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

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


BKK:SSF
63GF Score
Surapon Foods PCL BKK:SSF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Surapon Foods 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.

Surapon Foods 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
=20.41+38.52-18.36
=40.57

Surapon Foods 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
=22.39+40.05-20.69
=41.75

* 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 41.75 mean?
Surapon Foods PCL (BKK:SSF) has a Cash Conversion Cycle of 41.75 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Surapon Foods PCL and its competitors.
Is Surapon Foods PCL's Cash Conversion Cycle too high?
Surapon Foods PCL's current Cash Conversion Cycle is 41.75. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.52. Surapon Foods PCL's value of 41.75 is 44.7% below this industry median. Overall, Surapon Foods PCL has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Surapon Foods PCL's Cash Conversion Cycle compare to KHC and GIS?
Surapon Foods PCL's Cash Conversion Cycle of 41.75 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.52. Surapon Foods PCL's value of 41.75 is 44.7% 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 Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.52, based on 1,949 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. Surapon Foods PCL's current Cash Conversion Cycle of 41.75 is 44.7% 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 Surapon Foods PCL and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Surapon Foods PCL's current Cash Conversion Cycle is 41.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Surapon Foods PCL stock overvalued right now?
Based on GuruFocus' analysis, Surapon Foods PCL (BKK:SSF) is currently considered Possible Value Trap. The stock's GF Value™ is ฿7.19, compared to a current price of ฿5.05 — trading 29.8% below its estimated fair value. The current Cash Conversion Cycle is 41.75 and 44.7% below the Consumer Packaged Goods industry median of 75.52. Surapon Foods PCL's overall GF Score™ is 63/100 with 5 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 Surapon Foods PCL (BKK:SSF), the current Cash Conversion Cycle is 41.75 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 Surapon Foods PCL (BKK:SSF) Overvalued in 2026?

Based on GuruFocus' analysis, Surapon Foods PCL stock appears to be undervalued. The current stock price of ฿5.05 is trading 29.8% below its estimated GF Value™ of ฿7.19. GuruFocus considers Surapon Foods PCL to be Possible Value Trap.

Key valuation signals for BKK:SSF:

  • Cash Conversion Cycle: 41.75
  • GF Value™: ฿7.19 vs. price of ฿5.05 (29.8% below fair value)
  • GF Score™: 63/100 with 5 warning signs
  • Industry Position: 44.7% below the Consumer Packaged Goods median

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


Surapon Foods PCL Business Description

Address 247 Moo 1, Teparak Road, Amphur Muang, Tambon Teparak, Samutprakarn Province, Samutprakarn, THA, 10270
Surapon Foods PCL is the manufacturer and distributor of seafoods, finished and semi-finished frozen foods, including ready-to-cook and ready-to-eat. The group operates in two business segments: the manufacturing & distribution of seafood, and finished & semi-finished frozen foods; and Cold storage warehouse & logistic service. The diversity of its products includes the main ingredients (boiled shrimp, sushi shrimp, fish, squid), ready-to-eat (dim sum, deep-fried food, and processed chicken), as well as Halal products under the Farhana brand (dim sum and deep-fried food).
63GF Score

Get the complete analysis for BKK:SSF

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

฿5.05
Price
฿7.19
GF Value