Sky Light Holdings's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 37.46.
Sky Light Holdings's Days Inventory for the
six
months ended in Dec. 2025 was 138.79.
Sky Light Holdings's Days Payable for the
six
months ended in Dec. 2025 was 123.22.
Therefore, Sky Light Holdings's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 53.03.
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.
Sky Light Holdings Cash Conversion Cycle Related Terms
Sky Light Holdings Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Sky Light 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.
FRA:27L vs ALLE, MSA, ADT: Cash Conversion Cycle Comparison
For the Security & Protection Services subindustry, Sky Light 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.
Sky Light Holdings Cash Conversion Cycle vs Business Services Industry
For the Business Services industry and Industrials sector, Sky Light Holdings's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Sky Light Holdings's Cash Conversion Cycle falls into.
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.
Sky Light Holdings'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.
Sky Light Holdings (FRA:27L) has a Cash Conversion Cycle of 53.03 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Sky Light Holdings and its competitors.
Is Sky Light Holdings' Cash Conversion Cycle too high?
Sky Light Holdings' current Cash Conversion Cycle is 53.03. The Business Services industry median Cash Conversion Cycle is 38.50. Sky Light Holdings' value of 53.03 is 37.7% above this industry median. Overall, Sky Light Holdings has a GF Score™ of 27/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sky Light Holdings' Cash Conversion Cycle compare to ALLE and MSA?
Sky Light Holdings' Cash Conversion Cycle of 53.03 can be compared against companies in the Business Services industry. The industry median Cash Conversion Cycle is 38.50. Sky Light Holdings' value of 53.03 is 37.7% 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 a Business Services company?
The median Cash Conversion Cycle among Business Services companies is 38.50, based on 1,067 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. Sky Light Holdings's current Cash Conversion Cycle of 53.03 is 37.7% 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 Sky Light Holdings and its competitors. For the Business Services industry, the median Cash Conversion Cycle is 38.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sky Light Holdings's current Cash Conversion Cycle is 53.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sky Light Holdings stock overvalued right now?
Based on GuruFocus' analysis, Sky Light Holdings (FRA:27L) is currently considered Possible Value Trap. The stock's GF Value™ is €0.08, compared to a current price of €0.04 — trading 53.8% below its estimated fair value. The current Cash Conversion Cycle is 53.03 and 37.7% above the Business Services industry median of 38.50. Sky Light Holdings' overall GF Score™ is 27/100 with 6 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 Sky Light Holdings (FRA:27L), the current Cash Conversion Cycle is 53.03 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 Sky Light Holdings (FRA:27L) Overvalued in 2026?
Based on GuruFocus' analysis, Sky Light Holdings stock appears to be undervalued.
The current stock price of €0.04 is trading 53.8% below its estimated GF Value™ of €0.08.
GuruFocus considers Sky Light Holdings to be Possible Value Trap.
Key valuation signals for FRA:27L:
Cash Conversion Cycle: 53.03
GF Value™: €0.08 vs. price of €0.04 (53.8% below fair value)
Industry Position: 37.7% above the Business Services median
No single metric tells the full story. See the FRA:27L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sky Light Holdings Ltd, along with its subsidiaries, is engaged in the manufacture and distribution of home surveillance cameras, digital imaging products, and other electronic products. It focuses on the sale, development, and manufacture of imaging products that comprise home surveillance cameras, action cameras, and related accessories and other digital imaging products and engages in the sale, and development of cameras under its own brands. It has one business segment: Manufacture and sales of camera products and related accessories business. Geographically, it operates in the European Union which is the key revenue driver, Mainland China, Australia, United States of America, and Hong kong, among others.
27GF Score
Get the complete analysis for FRA:27L
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:27L has been successfully added to your 
