Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) Cash Conversion Cycle: -27.63 (As of Mar. 2026)

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BSP:VTRU3 Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
14 GF Score
Price R$12.60
! 3 Warning Signs
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What is Vitru Brasil Empreendimentos Participacoes e Comercio Cash Conversion Cycle?

Vitru Brasil Empreendimentos Participacoes e Comercio BSP:VTRU3 -1.87% 14 Cash Conversion Cycle is -27.63 as of Mar. 2026. GuruFocus rates BSP:VTRU3 with a GF Score™ of 14/100. 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.

Vitru Brasil Empreendimentos Participacoes e Comercio's Days Sales Outstanding for the three months ended in Mar. 2026 was 42.86.
Vitru Brasil Empreendimentos Participacoes e Comercio's Days Inventory for the three months ended in Mar. 2026 was 0.
Vitru Brasil Empreendimentos Participacoes e Comercio's Days Payable for the three months ended in Mar. 2026 was 70.49.
Therefore, Vitru Brasil Empreendimentos Participacoes e Comercio's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was -27.63.


Vitru Brasil Empreendimentos Participacoes e Comercio  (BSP:VTRU3) 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.


Vitru Brasil Empreendimentos Participacoes e Comercio Cash Conversion Cycle Related Terms


Vitru Brasil Empreendimentos Participacoes e Comercio Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Vitru Brasil Empreendimentos Participacoes e Comercio'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.

Vitru Brasil Empreendimentos Participacoes e Comercio Cash Conversion Cycle Chart

Vitru Brasil Empreendimentos Participacoes e Comercio Annual Data
Trend Dec23 Dec24 Dec25
Cash Conversion Cycle
-17.10 -18.93 -22.90

Vitru Brasil Empreendimentos Participacoes e Comercio Quarterly Data
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 -20.21 -19.56 -10.36 -18.62 -27.63

BSP:VTRU3 vs EDU, TAL, LAUR: Cash Conversion Cycle Comparison

For the Education & Training Services subindustry, Vitru Brasil Empreendimentos Participacoes e Comercio'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.


Vitru Brasil Empreendimentos Participacoes e Comercio Cash Conversion Cycle vs Education Industry

For the Education industry and Consumer Defensive sector, Vitru Brasil Empreendimentos Participacoes e Comercio's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Vitru Brasil Empreendimentos Participacoes e Comercio's Cash Conversion Cycle falls into.


BSP:VTRU3
14GF Score
Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Vitru Brasil Empreendimentos Participacoes e Comercio 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.

Vitru Brasil Empreendimentos Participacoes e Comercio'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
=43.48+0-66.38
=-22.90

Vitru Brasil Empreendimentos Participacoes e Comercio'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
=42.86+0-70.49
=-27.63

* 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 -27.63 mean?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a Cash Conversion Cycle of -27.63 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors.
Is Vitru Brasil Empreendimentos Participacoes e Comercio's Cash Conversion Cycle too high?
Vitru Brasil Empreendimentos Participacoes e Comercio's current Cash Conversion Cycle is -27.63. Overall, Vitru Brasil Empreendimentos Participacoes e Comercio has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Vitru Brasil Empreendimentos Participacoes e Comercio's Cash Conversion Cycle compare to EDU and TAL?
Vitru Brasil Empreendimentos Participacoes e Comercio's Cash Conversion Cycle of -27.63 can be compared against companies in the Education industry. The industry median Cash Conversion Cycle is 9.69. 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 an Education company?
The median Cash Conversion Cycle among Education companies is 9.69, based on 256 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. 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 Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors. For the Education industry, the median Cash Conversion Cycle is 9.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vitru Brasil Empreendimentos Participacoes e Comercio's current Cash Conversion Cycle is -27.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vitru Brasil Empreendimentos Participacoes e Comercio stock overvalued right now?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a current Cash Conversion Cycle of -27.63. The current Cash Conversion Cycle is -27.63. Vitru Brasil Empreendimentos Participacoes e Comercio's overall GF Score™ is 14/100 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 Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3), the current Cash Conversion Cycle is -27.63 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.

Vitru Brasil Empreendimentos Participacoes e Comercio Business Description

Address Rodovia Jose Carlos Daux, 5500, Torre Jurere A, Room 212, 2nd Floor, Saco Grande, Florianopolis, SC, BRA, 88032-005
Vitru Brasil Empreendimentos Participacoes e Comercio SA invests in educational service providers and provides distance learning continuing education services through its subsidiaries. The group provides educational services in Brazil, mainly undergraduate and continuing education courses, offered in person at its campuses located throughout Brazil. Its operating segments are: Distance Learning Undergraduate Courses, In-person undergraduate programs, and Continuing education courses. Maximum revenue is generated from its Distance Learning business, which offers virtual learning opportunities in education, business administration, accounting, physical education, vocational training, engineering, and health-related courses.
14GF Score

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