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China Boton Group Co's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 91.97.
China Boton Group Co's Days Inventory for the
six
months ended in Dec. 2025 was 70.92.
China Boton Group Co's Days Payable for the
six
months ended in Dec. 2025 was 92.5.
Therefore, China Boton Group Co's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 70.39.
China Boton Group Co (OTCPK:CHBGF) 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 Boton Group Co Cash Conversion Cycle Related Terms
China Boton Group Co Cash Conversion Cycle Historical Data
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The historical data trend for China Boton Group Co'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.
CHBGF vs LIN, SHW, ECL: Cash Conversion Cycle Comparison
For the Specialty Chemicals subindustry, China Boton Group Co'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 Boton Group Co Cash Conversion Cycle vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, China Boton Group Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where China Boton Group Co's Cash Conversion Cycle falls into.
China Boton Group Co 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 Boton Group Co'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.
China Boton Group Co (CHBGF) has a Cash Conversion Cycle of 70.39 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on China Boton Group Co and its competitors.
Is China Boton Group Co's Cash Conversion Cycle too high?
China Boton Group Co's current Cash Conversion Cycle is 70.39. The Chemicals industry median Cash Conversion Cycle is 89.14. China Boton Group Co's value of 70.39 is 21% below this industry median. Overall, China Boton Group Co has a GF Score™ of 52/100, reflecting its overall financial health beyond just this single metric.
How does China Boton Group Co's Cash Conversion Cycle compare to LIN and SHW?
China Boton Group Co's Cash Conversion Cycle of 70.39 can be compared against companies in the Chemicals industry. The industry median Cash Conversion Cycle is 89.14. China Boton Group Co's value of 70.39 is 21% 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 Chemicals company?
The median Cash Conversion Cycle among Chemicals companies is 89.14, based on 1,578 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 Boton Group Co's current Cash Conversion Cycle of 70.39 is 21% 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 Boton Group Co and its competitors. For the Chemicals industry, the median Cash Conversion Cycle is 89.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Boton Group Co's current Cash Conversion Cycle is 70.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Boton Group Co stock overvalued right now?
China Boton Group Co (CHBGF) has a current Cash Conversion Cycle of 70.39. The stock's GF Value™ is $0.16, compared to a current price of $0.30 — trading 87.5% above its estimated fair value. The current Cash Conversion Cycle is 70.39 and 21% below the Chemicals industry median of 89.14. China Boton Group Co's overall GF Score™ is 52/100 with 10 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 China Boton Group Co (CHBGF), the current Cash Conversion Cycle is 70.39 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 Boton Group Co (CHBGF) Overvalued in 2026?
Based on GuruFocus' analysis, China Boton Group Co stock appears to be overvalued.
The current stock price of $0.30 is trading 87.5% above its estimated GF Value™ of $0.16.
Key valuation signals for CHBGF:
Cash Conversion Cycle: 70.39
GF Value™: $0.16 vs. price of $0.30 (87.5% above fair value)
No single metric tells the full story. See the CHBGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Boton Group Co Ltd is an investment holding company engaged in the manufacture and sale of flavors, fragrances, and healthcare products. The company operates its business through five business segments. The Flavor Enhancers segment is engaged in the development and sale of fragrance enhancer products. The Food Flavors segment is engaged in the production and sale of food flavors. The Fine Fragrances segment is engaged in the production and sale of fine fragrances. The e-Cigarette products segment comprises disposable e-Cigarettes and rechargeable e-Cigarettes and their accessories. The Investment Properties segment is engaged in real estate leasing. Its geographical segments are the PRC, Europe, the United States, Asia, and Others, of which prime revenue is derived from the PRC.
52GF Score
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Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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