SPEL Semiconductor (BOM:517166) Cash Conversion Cycle: 15.62 (As of Mar. 2026)


BOM:517166 SPEL Semiconductor Ltd BOM:517166
51 GF Score
Price ₹158.25
GF Value ₹99.70
Valuation Significantly Overvalued
! 4 Warning Signs
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What is SPEL Semiconductor Cash Conversion Cycle?

SPEL Semiconductor BOM:517166 -0.44% 51 Cash Conversion Cycle is 15.62 as of Mar. 2026. GuruFocus rates BOM:517166 with a GF Score™ of 51/100 and a GF Value™ of ₹99.70 (Significantly Overvalued). The stock has 4 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.

SPEL Semiconductor's Days Sales Outstanding for the three months ended in Mar. 2026 was 15.62.
SPEL Semiconductor's Days Inventory for the three months ended in Mar. 2026 was 0.
SPEL Semiconductor's Days Payable for the three months ended in Mar. 2026 was 0.
Therefore, SPEL Semiconductor's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 15.62.


SPEL Semiconductor  (BOM:517166) 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.


SPEL Semiconductor Cash Conversion Cycle Related Terms


SPEL Semiconductor Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for SPEL Semiconductor'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.

SPEL Semiconductor Cash Conversion Cycle Chart

SPEL Semiconductor Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 797.57 47.54 2,459.81 3,381.44 2,357.67

SPEL Semiconductor 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 1,723.08 3,160.04 981.83 366.20 15.62

BOM:517166 vs NVDA, AVGO, MU: Cash Conversion Cycle Comparison

For the Semiconductors subindustry, SPEL Semiconductor'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.


SPEL Semiconductor Cash Conversion Cycle vs Semiconductors Industry

For the Semiconductors industry and Technology sector, SPEL Semiconductor's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where SPEL Semiconductor's Cash Conversion Cycle falls into.


BOM:517166
51GF Score
SPEL Semiconductor Ltd BOM:517166
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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SPEL Semiconductor 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.

SPEL Semiconductor's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=39.64+3136.19-818.16
=2,357.67

SPEL Semiconductor'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
=15.62+0-0
=15.62

* 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 15.62 mean?
SPEL Semiconductor (BOM:517166) has a Cash Conversion Cycle of 15.62 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on SPEL Semiconductor and its competitors.
Is SPEL Semiconductor's Cash Conversion Cycle too high?
SPEL Semiconductor's current Cash Conversion Cycle is 15.62. The Semiconductors industry median Cash Conversion Cycle is 116.21. SPEL Semiconductor's value of 15.62 is 86.6% below this industry median. Overall, SPEL Semiconductor has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SPEL Semiconductor's Cash Conversion Cycle compare to NVDA and AVGO?
SPEL Semiconductor's Cash Conversion Cycle of 15.62 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.21. SPEL Semiconductor's value of 15.62 is 86.6% 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.21, based on 1,022 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. SPEL Semiconductor's current Cash Conversion Cycle of 15.62 is 86.6% 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 SPEL Semiconductor and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SPEL Semiconductor's current Cash Conversion Cycle is 15.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPEL Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, SPEL Semiconductor (BOM:517166) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹99.70, compared to a current price of ₹158.25 — trading 58.7% above its estimated fair value. The current Cash Conversion Cycle is 15.62 and 86.6% below the Semiconductors industry median of 116.21. SPEL Semiconductor's overall GF Score™ is 51/100 with 4 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 SPEL Semiconductor (BOM:517166), the current Cash Conversion Cycle is 15.62 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 SPEL Semiconductor (BOM:517166) Overvalued in 2026?

Based on GuruFocus' analysis, SPEL Semiconductor stock appears to be overvalued. The current stock price of ₹158.25 is trading 58.7% above its estimated GF Value™ of ₹99.70. GuruFocus considers SPEL Semiconductor to be Significantly Overvalued.

Key valuation signals for BOM:517166:

  • Cash Conversion Cycle: 15.62
  • GF Value™: ₹99.70 vs. price of ₹158.25 (58.7% above fair value)
  • GF Score™: 51/100 with 4 warning signs
  • Industry Position: 86.6% below the Semiconductors median

No single metric tells the full story. See the BOM:517166 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SPEL Semiconductor Business Description

Address 5 CMDA Industrial Estate, Maraimalai Nagar, Chennai, TN, IND, 603209
SPEL Semiconductor Ltd is engaged in offering electronic integrated circuits (IC). It mainly operates in Integrated Circuits assembly and test facilities and provides solutions that include wafer sort, assembly, test, and drop-shipment services. In addition, it offers packaging solutions for semiconductors used in a range of end-market applications, including communications, consumer electronics, computing, industrial, and automotive. The majority of the revenue comes from the sale of products.
51GF Score

Get the complete analysis for BOM:517166

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

₹158.25
Price
₹99.70
GF Value