Frontline (CHIX:FROO) Cash Conversion Cycle: 91.69 (As of Mar. 2026)


CHIX:FROO Frontline PLC CHIX:FROO
79 GF Score
Price kr371.50
GF Value kr277.05
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Frontline Cash Conversion Cycle?

Frontline CHIX:FROO 79 Cash Conversion Cycle is 91.69 as of Mar. 2026. GuruFocus rates CHIX:FROO with a GF Score™ of 79/100 and a GF Value™ of kr277.05 (Significantly Overvalued). 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.

Frontline's Days Sales Outstanding for the three months ended in Mar. 2026 was 16.52.
Frontline's Days Inventory for the three months ended in Mar. 2026 was 78.35.
Frontline's Days Payable for the three months ended in Mar. 2026 was 3.18.
Therefore, Frontline's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 91.69.


Frontline  (CHIX:FROo) 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.


Frontline Cash Conversion Cycle Related Terms


Frontline Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Frontline'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.

Frontline Cash Conversion Cycle Chart

Frontline 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 71.01 71.48 100.00 81.58 93.68

Frontline 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 95.31 84.74 89.94 86.17 91.69

CHIX:FROO vs VNOM, GLNG, HESM: Cash Conversion Cycle Comparison

For the Oil & Gas Midstream subindustry, Frontline'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.


Frontline Cash Conversion Cycle vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Frontline's Cash Conversion Cycle distribution charts can be found below:

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


CHIX:FROO
79GF Score
Frontline PLC CHIX:FROO
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Frontline 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.

Frontline'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
=23.6+72.46-2.38
=93.68

Frontline'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
=16.52+78.35-3.18
=91.69

* 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 91.69 mean?
Frontline (CHIX:FROO) has a Cash Conversion Cycle of 91.69 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Frontline and its competitors.
Is Frontline's Cash Conversion Cycle too high?
Frontline's current Cash Conversion Cycle is 91.69. The Oil & Gas industry median Cash Conversion Cycle is 18.37. Frontline's value of 91.69 is 399.1% above this industry median. Overall, Frontline has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Frontline's Cash Conversion Cycle compare to VNOM and GLNG?
Frontline's Cash Conversion Cycle of 91.69 can be compared against companies in the Oil & Gas industry. The industry median Cash Conversion Cycle is 18.37. Frontline's value of 91.69 is 399.1% above 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. Frontline's current Cash Conversion Cycle of 91.69 is 399.1% above 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 Frontline 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. Frontline's current Cash Conversion Cycle is 91.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Frontline stock overvalued right now?
Based on GuruFocus' analysis, Frontline (CHIX:FROO) is currently considered Significantly Overvalued. The stock's GF Value™ is kr277.05, compared to a current price of kr371.50 — trading 34.1% above its estimated fair value. The current Cash Conversion Cycle is 91.69 and 399.1% above the Oil & Gas industry median of 18.37. Frontline's overall GF Score™ is 79/100 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 Frontline (CHIX:FROO), the current Cash Conversion Cycle is 91.69 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 Frontline (CHIX:FROO) Overvalued in 2026?

Based on GuruFocus' analysis, Frontline stock appears to be overvalued. The current stock price of kr371.50 is trading 34.1% above its estimated GF Value™ of kr277.05. GuruFocus considers Frontline to be Significantly Overvalued.

Key valuation signals for CHIX:FROO:

  • Cash Conversion Cycle: 91.69
  • GF Value™: kr277.05 vs. price of kr371.50 (34.1% above fair value)
  • GF Score™: 79/100 with 1 warning sign
  • Industry Position: 399.1% above the Oil & Gas median

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


Frontline Business Description

Industry EnergyOil & Gas
Address 8, John Kennedy Street, Office 740B, 7th Floor, Iris House, Limassol, CYP, 3106
Frontline PLC is an international shipping company engaged in the seaborne transportation of crude oil and oil products. It owns and operates modern fleets in the industry, consisting of VLCCs, Suezmax tankers, LR2, and Aframax tankers, which operate in the spot and time charter markets. The vessels normally trade between the larger refinery centers around the world, such as the Gulf of Mexico, the Middle East, Rotterdam, and Singapore. The company generates the majority of its revenue from voyage and time charters. It has only one reportable segment: tankers.
79GF Score

Get the complete analysis for CHIX:FROO

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

kr371.50
Price
kr277.05
GF Value