Embpar Participacoes (BSP:EPAR3) Cash Conversion Cycle: 1.92 (As of Mar. 2026)


BSP:EPAR3 Embpar Participacoes SA BSP:EPAR3
30 GF Score
Price R$1.71
GF Value R$0.09
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Embpar Participacoes Cash Conversion Cycle?

Embpar Participacoes BSP:EPAR3 +1.18% 30 Cash Conversion Cycle is 1.92 as of Mar. 2026. GuruFocus rates BSP:EPAR3 with a GF Score™ of 30/100 and a GF Value™ of R$0.09 (Significantly Overvalued). 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.

Embpar Participacoes's Days Sales Outstanding for the three months ended in Mar. 2026 was 1.92.
Embpar Participacoes's Days Inventory for the three months ended in Mar. 2026 was 0.
Embpar Participacoes's Days Payable for the three months ended in Mar. 2026 was 0.
Therefore, Embpar Participacoes's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 1.92.


Embpar Participacoes  (BSP:EPAR3) 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.


Embpar Participacoes Cash Conversion Cycle Related Terms


Embpar Participacoes Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Embpar Participacoes'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.

Embpar Participacoes Cash Conversion Cycle Chart

Embpar Participacoes 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 18.67 27.69 58.30 170.88 -570.57

Embpar Participacoes 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 44.68 18.76 -199.66 9.24 1.92

BSP:EPAR3 vs SSD, UFPI, BCC: Cash Conversion Cycle Comparison

For the Lumber & Wood Production subindustry, Embpar Participacoes'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.


Embpar Participacoes Cash Conversion Cycle vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, Embpar Participacoes's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Embpar Participacoes's Cash Conversion Cycle falls into.


BSP:EPAR3
30GF Score
Embpar Participacoes SA BSP:EPAR3
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Embpar Participacoes 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.

Embpar Participacoes'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
=31.68+0-602.25
=-570.57

Embpar Participacoes'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
=1.92+0-0
=1.92

* 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 1.92 mean?
Embpar Participacoes (BSP:EPAR3) has a Cash Conversion Cycle of 1.92 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Embpar Participacoes and its competitors.
Is Embpar Participacoes' Cash Conversion Cycle too high?
Embpar Participacoes' current Cash Conversion Cycle is 1.92. The Forest Products industry median Cash Conversion Cycle is 91.34. Embpar Participacoes' value of 1.92 is 97.9% below this industry median. Overall, Embpar Participacoes has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Embpar Participacoes' Cash Conversion Cycle compare to SSD and UFPI?
Embpar Participacoes' Cash Conversion Cycle of 1.92 can be compared against companies in the Forest Products industry. The industry median Cash Conversion Cycle is 91.34. Embpar Participacoes' value of 1.92 is 97.9% 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 Forest Products company?
The median Cash Conversion Cycle among Forest Products companies is 91.34, based on 283 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. Embpar Participacoes's current Cash Conversion Cycle of 1.92 is 97.9% 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 Embpar Participacoes and its competitors. For the Forest Products industry, the median Cash Conversion Cycle is 91.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Embpar Participacoes's current Cash Conversion Cycle is 1.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Embpar Participacoes stock overvalued right now?
Based on GuruFocus' analysis, Embpar Participacoes (BSP:EPAR3) is currently considered Significantly Overvalued. The stock's GF Value™ is R$0.09, compared to a current price of R$1.71 — trading 1800% above its estimated fair value. The current Cash Conversion Cycle is 1.92 and 97.9% below the Forest Products industry median of 91.34. Embpar Participacoes' overall GF Score™ is 30/100 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 Embpar Participacoes (BSP:EPAR3), the current Cash Conversion Cycle is 1.92 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 Embpar Participacoes (BSP:EPAR3) Overvalued in 2026?

Based on GuruFocus' analysis, Embpar Participacoes stock appears to be overvalued. The current stock price of R$1.71 is trading 1800% above its estimated GF Value™ of R$0.09. GuruFocus considers Embpar Participacoes to be Significantly Overvalued.

Key valuation signals for BSP:EPAR3:

  • Cash Conversion Cycle: 1.92
  • GF Value™: R$0.09 vs. price of R$1.71 (1800% above fair value)
  • GF Score™: 30/100 with 2 warning signs
  • Industry Position: 97.9% below the Forest Products median

No single metric tells the full story. See the BSP:EPAR3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Embpar Participacoes Business Description

Address BR-280, Km 133, acesso Rio Preto Velho, Rio Negrinho, SC, BRA, 89295-000
Embpar Participacoes SA formerly Battistella Administracao e Participacoes SA engages in the production of sawn lumber of Pinus taeda and Pinus elliottii, kiln-dried in greenhouses (KD). Its product includes pine limber, wood chips, sawdust, pine timber.
30GF Score

Get the complete analysis for BSP:EPAR3

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

R$1.71
Price
R$0.09
GF Value