EMLAF (Empire Co) Cash Conversion Cycle: -9.35 (As of Apr. 2026)


EMLAF Empire Co Ltd EMLAF
78 GF Score
Price $36.05
GF Value $32.94
Valuation Fairly Valued
! 3 Warning Signs
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What is Empire Co Cash Conversion Cycle?

Empire Co EMLAF -1.04% 78 Cash Conversion Cycle is -9.35 as of Apr. 2026. GuruFocus rates EMLAF with a GF Score™ of 78/100 and a GF Value™ of $32.94 (Fairly Valued). 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.

Empire Co's Days Sales Outstanding for the three months ended in Apr. 2026 was 8.52.
Empire Co's Days Inventory for the three months ended in Apr. 2026 was 30.67.
Empire Co's Days Payable for the three months ended in Apr. 2026 was 48.54.
Therefore, Empire Co's Cash Conversion Cycle (CCC) for the three months ended in Apr. 2026 was -9.35.


Empire Co  (OTCPK:EMLAF) 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.


Empire Co Cash Conversion Cycle Related Terms


Empire Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Empire 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.

Empire Co Cash Conversion Cycle Chart

Empire Co Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only -15.87 -14.68 -12.52 -12.62 -10.75

Empire Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 -11.03 -10.81 -9.00 -8.42 -9.35

EMLAF vs KR, SFM, ACI: Cash Conversion Cycle Comparison

For the Grocery Stores subindustry, Empire 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.


Empire Co Cash Conversion Cycle vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Empire Co's Cash Conversion Cycle distribution charts can be found below:

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


EMLAF
78GF Score
Empire Co Ltd EMLAF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Empire 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.

Empire Co's Cash Conversion Cycle for the fiscal year that ended in Apr. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=7.85+29.17-47.77
=-10.75

Empire Co's Cash Conversion Cycle for the quarter that ended in Apr. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=8.52+30.67-48.54
=-9.35

* 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 -9.35 mean?
Empire Co (EMLAF) has a Cash Conversion Cycle of -9.35 as of Apr. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Empire Co and its competitors.
Is Empire Co's Cash Conversion Cycle too high?
Empire Co's current Cash Conversion Cycle is -9.35. Overall, Empire Co has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Empire Co's Cash Conversion Cycle compare to KR and SFM?
Empire Co's Cash Conversion Cycle of -9.35 can be compared against companies in the Retail - Defensive industry. The industry median Cash Conversion Cycle is 19.65. 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 Retail - Defensive company?
The median Cash Conversion Cycle among Retail - Defensive companies is 19.65, based on 307 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 Empire Co and its competitors. For the Retail - Defensive industry, the median Cash Conversion Cycle is 19.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Empire Co's current Cash Conversion Cycle is -9.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Empire Co stock overvalued right now?
Based on GuruFocus' analysis, Empire Co (EMLAF) is currently considered Fairly Valued. The stock's GF Value™ is $32.94, compared to a current price of $36.05 — trading 9.4% above its estimated fair value. The current Cash Conversion Cycle is -9.35. Empire Co's overall GF Score™ is 78/100 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 Empire Co (EMLAF), the current Cash Conversion Cycle is -9.35 as of Apr. 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 Empire Co (EMLAF) Overvalued in 2026?

Based on GuruFocus' analysis, Empire Co stock appears to be overvalued. The current stock price of $36.05 is trading 9.4% above its estimated GF Value™ of $32.94. GuruFocus considers Empire Co to be Fairly Valued.

Key valuation signals for EMLAF:

  • Cash Conversion Cycle: -9.35
  • GF Value™: $32.94 vs. price of $36.05 (9.4% above fair value)
  • GF Score™: 78/100 with 3 warning signs

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


Empire Co Business Description

Other Exchanges C15:GermanyEMP.A:Canada
Address 115 King Street, Stellarton, NS, CAN, B0K 1S0
Empire Co Ltd is a Canadian company whose key businesses are food retailing and related real estate. The Company's business operations were conducted through its two reportable segments: Food retailing and Investments and other operations. The Food retailing segment is comprised of three operating segments: Sobeys National, Farm Boy and Longo's. Food retailing consists of corporate and franchisee-owned retail food stores, and includes convenience and fuel stores, retail pharmacy stores and in-store pharmacies, as well as an e-commerce grocery-business, providing customers offerings in fresh and non-fresh grocery, fuel, pharmacy, health and beauty care and general merchandise. The Investments and other operations consists of investments in Crombie REIT, real estate partnership.
78GF Score

Get the complete analysis for EMLAF

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

$36.05
Price
$32.94
GF Value