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.
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.
CIA Melhoramentos deo Paulo's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 67.33.
CIA Melhoramentos deo Paulo's Days Inventory for the
three
months ended in Mar. 2026 was 65.57.
CIA Melhoramentos deo Paulo's Days Payable for the
three
months ended in Mar. 2026 was 44.34.
Therefore, CIA Melhoramentos deo Paulo's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 88.56.
CIA Melhoramentos deo Paulo (BSP:MSPA3) 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.
CIA Melhoramentos deo Paulo Cash Conversion Cycle Related Terms
CIA Melhoramentos deo Paulo Cash Conversion Cycle Historical Data
* 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.
CIA Melhoramentos deo Paulo Cash Conversion Cycle Chart
BSP:MSPA3 vs SSD, UFPI, BCC: Cash Conversion Cycle Comparison
For the Lumber & Wood Production subindustry, CIA Melhoramentos deo Paulo'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.
CIA Melhoramentos deo Paulo Cash Conversion Cycle vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, CIA Melhoramentos deo Paulo's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where CIA Melhoramentos deo Paulo's Cash Conversion Cycle falls into.
CIA Melhoramentos deo Paulo 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.
CIA Melhoramentos deo Paulo's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
CIA Melhoramentos deo Paulo (BSP:MSPA3) has a Cash Conversion Cycle of 88.56 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on CIA Melhoramentos deo Paulo and its competitors.
Is CIA Melhoramentos deo Paulo's Cash Conversion Cycle too high?
CIA Melhoramentos deo Paulo's current Cash Conversion Cycle is 88.56. The Forest Products industry median Cash Conversion Cycle is 89.05. CIA Melhoramentos deo Paulo's value of 88.56 is 0.6% below this industry median. Overall, CIA Melhoramentos deo Paulo has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CIA Melhoramentos deo Paulo's Cash Conversion Cycle compare to SSD and UFPI?
CIA Melhoramentos deo Paulo's Cash Conversion Cycle of 88.56 can be compared against companies in the Forest Products industry. The industry median Cash Conversion Cycle is 89.05. CIA Melhoramentos deo Paulo's value of 88.56 is 0.6% 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 Forest Products company?
The median Cash Conversion Cycle among Forest Products companies is 89.05, 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. CIA Melhoramentos deo Paulo's current Cash Conversion Cycle of 88.56 is 0.6% 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 CIA Melhoramentos deo Paulo and its competitors. For the Forest Products industry, the median Cash Conversion Cycle is 89.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CIA Melhoramentos deo Paulo's current Cash Conversion Cycle is 88.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CIA Melhoramentos deo Paulo stock overvalued right now?
Based on GuruFocus' analysis, CIA Melhoramentos deo Paulo (BSP:MSPA3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$45.75, compared to a current price of R$40.30 — trading 11.9% below its estimated fair value. The current Cash Conversion Cycle is 88.56 and 0.6% below the Forest Products industry median of 89.05. CIA Melhoramentos deo Paulo's overall GF Score™ is 51/100 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 CIA Melhoramentos deo Paulo (BSP:MSPA3), the current Cash Conversion Cycle is 88.56 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 CIA Melhoramentos deo Paulo (BSP:MSPA3) Overvalued in 2026?
Based on GuruFocus' analysis, CIA Melhoramentos deo Paulo stock appears to be undervalued.
The current stock price of R$40.30 is trading 11.9% below its estimated GF Value™ of R$45.75.
GuruFocus considers CIA Melhoramentos deo Paulo to be Modestly Undervalued.
Key valuation signals for BSP:MSPA3:
Cash Conversion Cycle: 88.56
GF Value™: R$45.75 vs. price of R$40.30 (11.9% below fair value)
Industry Position: 0.6% below the Forest Products median
No single metric tells the full story. See the BSP:MSPA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CIA Melhoramentos de Sao Paulo primarily engages in publishing business in Brazil. It offers paperback and digital books primarily for children, teenagers, and schools; cooking books; and customized books for companies. The company also engages in developing and maintaining forests; conducting reforestation activities of pines and eucalyptus; and urban, industrial, or infrastructure projects of real estate development. In addition, it is involved in the production of fibers, such as thermo ground wood, Bleached Thermo Ground Wood and Neolux Fibers, used as raw material for the production of paperboard, tissue and special papers.
51GF Score
Get the complete analysis for BSP:MSPA3
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BSP:MSPA3 has been successfully added to your 
