BMTHF (Best Mart 360 Holdings) Cash Conversion Cycle: 40.84 (As of Dec. 2025)


BMTHF Best Mart 360 Holdings Ltd BMTHF
90 GF Score
Price $0.24
GF Value $0.34
! 2 Warning Signs
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What is Best Mart 360 Holdings Cash Conversion Cycle?

Best Mart 360 Holdings BMTHF 90 Cash Conversion Cycle is 40.84 as of Dec. 2025. GuruFocus rates BMTHF with a GF Score™ of 90/100 and a GF Value™ of $0.34. The stock has 2 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.

Best Mart 360 Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 1.21.
Best Mart 360 Holdings's Days Inventory for the six months ended in Dec. 2025 was 57.54.
Best Mart 360 Holdings's Days Payable for the six months ended in Dec. 2025 was 17.91.
Therefore, Best Mart 360 Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 40.84.


Best Mart 360 Holdings  (OTCPK:BMTHF) 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.


Best Mart 360 Holdings Cash Conversion Cycle Related Terms


Best Mart 360 Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Best Mart 360 Holdings'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.

Best Mart 360 Holdings Cash Conversion Cycle Chart

Best Mart 360 Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 40.74 39.94 39.94 41.45 44.05

Best Mart 360 Holdings Semi-Annual Data
Mar16 Mar17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 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 42.15 36.90 40.65 42.06 40.84

BMTHF vs KR: Cash Conversion Cycle Comparison

For the Grocery Stores subindustry, Best Mart 360 Holdings'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.


Best Mart 360 Holdings Cash Conversion Cycle vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Best Mart 360 Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Best Mart 360 Holdings's Cash Conversion Cycle falls into.


BMTHF
90GF Score
Best Mart 360 Holdings Ltd BMTHF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Best Mart 360 Holdings 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.

Best Mart 360 Holdings'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
=1.22+65.39-22.56
=44.05

Best Mart 360 Holdings'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
=1.21+57.54-17.91
=40.84

* 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 40.84 mean?
Best Mart 360 Holdings (BMTHF) has a Cash Conversion Cycle of 40.84 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Best Mart 360 Holdings and its competitors.
Is Best Mart 360 Holdings' Cash Conversion Cycle too high?
Best Mart 360 Holdings' current Cash Conversion Cycle is 40.84. The Retail - Defensive industry median Cash Conversion Cycle is 19.65. Best Mart 360 Holdings' value of 40.84 is 107.8% above this industry median. Overall, Best Mart 360 Holdings has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Best Mart 360 Holdings' Cash Conversion Cycle compare to KR?
Best Mart 360 Holdings' Cash Conversion Cycle of 40.84 can be compared against companies in the Retail - Defensive industry. The industry median Cash Conversion Cycle is 19.65. Best Mart 360 Holdings' value of 40.84 is 107.8% 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 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. Best Mart 360 Holdings's current Cash Conversion Cycle of 40.84 is 107.8% 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 Best Mart 360 Holdings 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. Best Mart 360 Holdings's current Cash Conversion Cycle is 40.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Mart 360 Holdings stock overvalued right now?
Best Mart 360 Holdings (BMTHF) has a current Cash Conversion Cycle of 40.84. The stock's GF Value™ is $0.34, compared to a current price of $0.24 — trading 28.4% below its estimated fair value. The current Cash Conversion Cycle is 40.84 and 107.8% above the Retail - Defensive industry median of 19.65. Best Mart 360 Holdings' overall GF Score™ is 90/100 with 2 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 Best Mart 360 Holdings (BMTHF), the current Cash Conversion Cycle is 40.84 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 Best Mart 360 Holdings (BMTHF) Overvalued in 2026?

Based on GuruFocus' analysis, Best Mart 360 Holdings stock appears to be undervalued. The current stock price of $0.24 is trading 28.4% below its estimated GF Value™ of $0.34.

Key valuation signals for BMTHF:

  • Cash Conversion Cycle: 40.84
  • GF Value™: $0.34 vs. price of $0.24 (28.4% below fair value)
  • GF Score™: 90/100 with 2 warning signs
  • Industry Position: 107.8% above the Retail - Defensive median

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


Best Mart 360 Holdings Business Description

Other Exchanges 02360:Hong Kong
Address No. 108 Wai Yip Street, 11th Floor, C-Bons International Center, Kowloon, Hong Kong, HKG
Best Mart 360 Holdings Ltd is a leisure food retailer operating a chain of retail stores under its stores Best Mart 360 and FoodVille. The company is engaged in retail sales of food and beverages, confectionery, packaged bakery products, snacks, nuts and dried fruits, grain and other miscellaneous food products, and household and personal care products in Hong Kong, Macau, and Mainland China. The company generates the majority of its revenue from Hong Kong.
90GF Score

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

$0.24
Price
$0.34
GF Value