Super Fine Knitters (BOM:540269) Cash Conversion Cycle: 425.94 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BOM:540269 Super Fine Knitters Ltd BOM:540269
53 GF Score
Price ₹8.28
GF Value ₹14.05
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Super Fine Knitters Cash Conversion Cycle?

Super Fine Knitters BOM:540269 53 Cash Conversion Cycle is 425.94 as of Mar. 2026. GuruFocus rates BOM:540269 with a GF Score™ of 53/100 and a GF Value™ of ₹14.05 (Possible Value Trap). 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.

Super Fine Knitters's Days Sales Outstanding for the six months ended in Mar. 2026 was 76.11.
Super Fine Knitters's Days Inventory for the six months ended in Mar. 2026 was 382.42.
Super Fine Knitters's Days Payable for the six months ended in Mar. 2026 was 32.59.
Therefore, Super Fine Knitters's Cash Conversion Cycle (CCC) for the six months ended in Mar. 2026 was 425.94.


Super Fine Knitters  (BOM:540269) 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.


Super Fine Knitters Cash Conversion Cycle Related Terms


Super Fine Knitters Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Super Fine Knitters'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.

Super Fine Knitters Cash Conversion Cycle Chart

Super Fine Knitters 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 243.42 396.60 352.84 438.71 359.07

Super Fine Knitters Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 364.54 334.90 721.14 276.46 425.94

Super Fine Knitters Cash Conversion Cycle Competitor Comparison

For the Textile Manufacturing subindustry, Super Fine Knitters'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.


Super Fine Knitters Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Super Fine Knitters's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Super Fine Knitters's Cash Conversion Cycle falls into.


BOM:540269
53GF Score
Super Fine Knitters Ltd BOM:540269
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Super Fine Knitters 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.

Super Fine Knitters'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
=33.35+341.55-15.83
=359.07

Super Fine Knitters'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
=76.11+382.42-32.59
=425.94

* 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 425.94 mean?
Super Fine Knitters (BOM:540269) has a Cash Conversion Cycle of 425.94 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Super Fine Knitters and its competitors.
Is Super Fine Knitters' Cash Conversion Cycle too high?
Super Fine Knitters' current Cash Conversion Cycle is 425.94. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.59. Super Fine Knitters' value of 425.94 is 241.9% above this industry median. Overall, Super Fine Knitters has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Super Fine Knitters' Cash Conversion Cycle compare to competitors?
Super Fine Knitters' Cash Conversion Cycle of 425.94 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.59. Super Fine Knitters' value of 425.94 is 241.9% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.59, based on 1,041 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. Super Fine Knitters's current Cash Conversion Cycle of 425.94 is 241.9% 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 Super Fine Knitters and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Super Fine Knitters's current Cash Conversion Cycle is 425.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Super Fine Knitters stock overvalued right now?
Based on GuruFocus' analysis, Super Fine Knitters (BOM:540269) is currently considered Possible Value Trap. The stock's GF Value™ is ₹14.05, compared to a current price of ₹8.28 — trading 41.1% below its estimated fair value. The current Cash Conversion Cycle is 425.94 and 241.9% above the Manufacturing - Apparel & Accessories industry median of 124.59. Super Fine Knitters' overall GF Score™ is 53/100 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 Super Fine Knitters (BOM:540269), the current Cash Conversion Cycle is 425.94 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 Super Fine Knitters (BOM:540269) Overvalued in 2026?

Based on GuruFocus' analysis, Super Fine Knitters stock appears to be undervalued. The current stock price of ₹8.28 is trading 41.1% below its estimated GF Value™ of ₹14.05. GuruFocus considers Super Fine Knitters to be Possible Value Trap.

Key valuation signals for BOM:540269:

  • Cash Conversion Cycle: 425.94
  • GF Value™: ₹14.05 vs. price of ₹8.28 (41.1% below fair value)
  • GF Score™: 53/100 with 3 warning signs
  • Industry Position: 241.9% above the Manufacturing - Apparel & Accessories median

No single metric tells the full story. See the BOM:540269 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Super Fine Knitters Business Description

Address C-5, Phase V, Focal Point, Ludhiana, PB, IND, 141010
Super Fine Knitters Ltd manufactures and supplies knitted fabrics and garments. The company caters to both national and international markets, supplying knitted fabrics used by various export-oriented garment manufacturers in India. Its product range includes t-shirts, shirts, track suits, night suits, sweaters, and other knitted apparel items. Revenue is generated through the production and sale of knitted fabrics and garments. The company operates manufacturing facilities in Ludhiana, India, and serves a wide customer base within the textile and garment industry.
53GF Score

Get the complete analysis for BOM:540269

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

₹8.28
Price
₹14.05
GF Value