CWLLF (Cowell e Holdings) Cash Conversion Cycle: 14.49 (As of Dec. 2025)


CWLLF Cowell e Holdings Inc CWLLF
66 GF Score
Price $2.99
GF Value $6.81
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Cowell e Holdings Cash Conversion Cycle?

Cowell e Holdings CWLLF 66 Cash Conversion Cycle is 14.49 as of Dec. 2025. GuruFocus rates CWLLF with a GF Score™ of 66/100 and a GF Value™ of $6.81 (Significantly Undervalued). The stock has 4 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.

Cowell e Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 37.99.
Cowell e Holdings's Days Inventory for the six months ended in Dec. 2025 was 20.49.
Cowell e Holdings's Days Payable for the six months ended in Dec. 2025 was 43.99.
Therefore, Cowell e Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 14.49.


Cowell e Holdings  (OTCPK:CWLLF) 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.


Cowell e Holdings Cash Conversion Cycle Related Terms


Cowell e Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Cowell e Holdings'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.

Cowell e Holdings Cash Conversion Cycle Chart

Cowell e Holdings 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 47.47 38.10 35.57 21.19 20.93

Cowell e Holdings 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 18.59 36.62 18.68 25.44 14.49

CWLLF vs APH, GLW, TEL: Cash Conversion Cycle Comparison

For the Electronic Components subindustry, Cowell e Holdings'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.


Cowell e Holdings Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, Cowell e Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Cowell e Holdings's Cash Conversion Cycle falls into.


CWLLF
66GF Score
Cowell e Holdings Inc CWLLF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cowell e Holdings 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.

Cowell e Holdings'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
=51.28+31.75-62.1
=20.93

Cowell e Holdings'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
=37.99+20.49-43.99
=14.49

* 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 14.49 mean?
Cowell e Holdings (CWLLF) has a Cash Conversion Cycle of 14.49 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Cowell e Holdings and its competitors.
Is Cowell e Holdings' Cash Conversion Cycle too high?
Cowell e Holdings' current Cash Conversion Cycle is 14.49. The Hardware industry median Cash Conversion Cycle is 98.93. Cowell e Holdings' value of 14.49 is 85.4% below this industry median. Overall, Cowell e Holdings has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cowell e Holdings' Cash Conversion Cycle compare to APH and GLW?
Cowell e Holdings' Cash Conversion Cycle of 14.49 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.93. Cowell e Holdings' value of 14.49 is 85.4% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.93, based on 2,475 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. Cowell e Holdings's current Cash Conversion Cycle of 14.49 is 85.4% 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 Cowell e Holdings and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cowell e Holdings's current Cash Conversion Cycle is 14.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cowell e Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cowell e Holdings (CWLLF) is currently considered Significantly Undervalued. The stock's GF Value™ is $6.81, compared to a current price of $2.99 — trading 56.1% below its estimated fair value. The current Cash Conversion Cycle is 14.49 and 85.4% below the Hardware industry median of 98.93. Cowell e Holdings' overall GF Score™ is 66/100 with 4 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 Cowell e Holdings (CWLLF), the current Cash Conversion Cycle is 14.49 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 Cowell e Holdings (CWLLF) Overvalued in 2026?

Based on GuruFocus' analysis, Cowell e Holdings stock appears to be undervalued. The current stock price of $2.99 is trading 56.1% below its estimated GF Value™ of $6.81. GuruFocus considers Cowell e Holdings to be Significantly Undervalued.

Key valuation signals for CWLLF:

  • Cash Conversion Cycle: 14.49
  • GF Value™: $6.81 vs. price of $2.99 (56.1% below fair value)
  • GF Score™: 66/100 with 4 warning signs
  • Industry Position: 85.4% below the Hardware median

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


Cowell e Holdings Business Description

Other Exchanges 01415:Hong Kong
Address No. 1 Songbai Road, Huanan Industrial Zone, Liaobu Town, Guangdong Province, Dongguan City, CHN
Cowell e Holdings Inc is a supplier of optical modules for electronic mobile devices, specializing in the design, development, manufacture, and sale of optical modules and related components. Its products are widely used in smartphones, multimedia tablets, smart driving systems, and other mobile terminal devices for internationally renowned brand customers. The Group's principal activities include the manufacturing and sale of camera modules and optical components. It operates in the Chinese Mainland and Hong Kong, which contribute the maximum revenue, as well as in India, the Republic of Korea (Korea), and Vietnam.
66GF Score

Get the complete analysis for CWLLF

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

$2.99
Price
$6.81
GF Value