CAOLF (China Aviation Oil (Singapore)) Cash Conversion Cycle: 2.74 (As of Dec. 2025)


CAOLF China Aviation Oil (Singapore) Corp Ltd CAOLF
68 GF Score
Price $1.74
GF Value $0.98
! 1 Warning Sign
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What is China Aviation Oil (Singapore) Cash Conversion Cycle?

China Aviation Oil (Singapore) CAOLF 68 Cash Conversion Cycle is 2.74 as of Dec. 2025. GuruFocus rates CAOLF with a GF Score™ of 68/100 and a GF Value™ of $0.98. The stock has 1 warning sign investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

China Aviation Oil (Singapore)'s Days Sales Outstanding for the six months ended in Dec. 2025 was 25.35.
China Aviation Oil (Singapore)'s Days Inventory for the six months ended in Dec. 2025 was 2.75.
China Aviation Oil (Singapore)'s Days Payable for the six months ended in Dec. 2025 was 25.36.
Therefore, China Aviation Oil (Singapore)'s Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 2.74.


China Aviation Oil (Singapore)  (OTCPK:CAOLF) 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.


China Aviation Oil (Singapore) Cash Conversion Cycle Related Terms


China Aviation Oil (Singapore) Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for China Aviation Oil (Singapore)'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.

China Aviation Oil (Singapore) Cash Conversion Cycle Chart

China Aviation Oil (Singapore) 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 4.58 5.26 7.35 5.29 2.77

China Aviation Oil (Singapore) Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 4.01 6.78 4.94 3.29 2.74

CAOLF vs VLO, MPC, PSX: Cash Conversion Cycle Comparison

For the Oil & Gas Refining & Marketing subindustry, China Aviation Oil (Singapore)'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.


China Aviation Oil (Singapore) Cash Conversion Cycle vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, China Aviation Oil (Singapore)'s Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where China Aviation Oil (Singapore)'s Cash Conversion Cycle falls into.


CAOLF
68GF Score
China Aviation Oil (Singapore) Corp Ltd CAOLF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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China Aviation Oil (Singapore) 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.

China Aviation Oil (Singapore)'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
=22.65+2.32-22.2
=2.77

China Aviation Oil (Singapore)'s Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=25.35+2.75-25.36
=2.74

* 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 2.74 mean?
China Aviation Oil (Singapore) (CAOLF) has a Cash Conversion Cycle of 2.74 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on China Aviation Oil (Singapore) and its competitors.
Is China Aviation Oil (Singapore)'s Cash Conversion Cycle too high?
China Aviation Oil (Singapore)'s current Cash Conversion Cycle is 2.74. The Oil & Gas industry median Cash Conversion Cycle is 18.37. China Aviation Oil (Singapore)'s value of 2.74 is 85.1% below this industry median. Overall, China Aviation Oil (Singapore) has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does China Aviation Oil (Singapore)'s Cash Conversion Cycle compare to VLO and MPC?
China Aviation Oil (Singapore)'s Cash Conversion Cycle of 2.74 can be compared against companies in the Oil & Gas industry. The industry median Cash Conversion Cycle is 18.37. China Aviation Oil (Singapore)'s value of 2.74 is 85.1% 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 an Oil & Gas company?
The median Cash Conversion Cycle among Oil & Gas companies is 18.37, based on 920 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. China Aviation Oil (Singapore)'s current Cash Conversion Cycle of 2.74 is 85.1% 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 China Aviation Oil (Singapore) and its competitors. For the Oil & Gas industry, the median Cash Conversion Cycle is 18.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Aviation Oil (Singapore)'s current Cash Conversion Cycle is 2.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Aviation Oil (Singapore) stock overvalued right now?
China Aviation Oil (Singapore) (CAOLF) has a current Cash Conversion Cycle of 2.74. The stock's GF Value™ is $0.98, compared to a current price of $1.74 — trading 77.6% above its estimated fair value. The current Cash Conversion Cycle is 2.74 and 85.1% below the Oil & Gas industry median of 18.37. China Aviation Oil (Singapore)'s overall GF Score™ is 68/100 with 1 warning sign 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 China Aviation Oil (Singapore) (CAOLF), the current Cash Conversion Cycle is 2.74 as of Dec. 2025. 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 China Aviation Oil (Singapore) (CAOLF) Overvalued in 2026?

Based on GuruFocus' analysis, China Aviation Oil (Singapore) stock appears to be overvalued. The current stock price of $1.74 is trading 77.6% above its estimated GF Value™ of $0.98.

Key valuation signals for CAOLF:

  • Cash Conversion Cycle: 2.74
  • GF Value™: $0.98 vs. price of $1.74 (77.6% above fair value)
  • GF Score™: 68/100 with 1 warning sign
  • Industry Position: 85.1% below the Oil & Gas median

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


China Aviation Oil (Singapore) Business Description

Industry EnergyOil & Gas
Other Exchanges G92:SingaporeVZ8:Germany
Address 8 Temasek Boulevard, No. 31-02 Suntec Tower Three, Singapore, SGP, 038988
China Aviation Oil (Singapore) Corp Ltd provides transportation fuels. With the core business involving the supply and trading of jet fuel across China and internationally, covering Asia-Pacific, North America, Europe, and the Middle East, the company also trades other oil products, which include fuel oil, gas oil, aviation gas, and crude oil in the Asia-Pacific region. The company operates in three segments: i) Middle Distillates: It engages in supplying and trading jet fuel and gas oil. ii) Other Oil Products: It involves the supply and trading of fuel oil, crude oil, and gasoline, and iii) Investments in Oil-Related Assets: Investments in oil-related assets through the Group's holdings in associates. The majority of the company's revenue is derived from the Middle distillates segment.
68GF Score

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

$1.74
Price
$0.98
GF Value