Tiangong International Co (FRA:34T1) Cash Conversion Cycle: 326.34 (As of Dec. 2025)


FRA:34T1 Tiangong International Co Ltd FRA:34T1
77 GF Score
Price €0.38
GF Value €0.27
! 12 Warning Signs
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What is Tiangong International Co Cash Conversion Cycle?

Tiangong International Co FRA:34T1 -6.90% 77 Cash Conversion Cycle is 326.34 as of Dec. 2025. GuruFocus rates FRA:34T1 with a GF Score™ of 77/100 and a GF Value™ of €0.27. The stock has 12 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.

Tiangong International Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 191.7.
Tiangong International Co's Days Inventory for the six months ended in Dec. 2025 was 251.63.
Tiangong International Co's Days Payable for the six months ended in Dec. 2025 was 116.99.
Therefore, Tiangong International Co's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 326.34.


Tiangong International Co  (FRA:34T1) 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.


Tiangong International Co Cash Conversion Cycle Related Terms


Tiangong International Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Tiangong International 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.

Tiangong International Co Cash Conversion Cycle Chart

Tiangong International Co 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 133.64 218.82 251.86 276.69 322.18

Tiangong International Co 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 245.24 275.79 295.49 320.38 326.34

FRA:34T1 vs NUE, STLD, RS: Cash Conversion Cycle Comparison

For the Steel subindustry, Tiangong International 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.


Tiangong International Co Cash Conversion Cycle vs Steel Industry

For the Steel industry and Basic Materials sector, Tiangong International Co's Cash Conversion Cycle distribution charts can be found below:

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


FRA:34T1
77GF Score
Tiangong International Co Ltd FRA:34T1
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Tiangong International 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.

Tiangong International Co'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
=183.02+257.41-118.25
=322.18

Tiangong International Co'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
=191.7+251.63-116.99
=326.34

* 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 326.34 mean?
Tiangong International Co (FRA:34T1) has a Cash Conversion Cycle of 326.34 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tiangong International Co and its competitors.
Is Tiangong International Co's Cash Conversion Cycle too high?
Tiangong International Co's current Cash Conversion Cycle is 326.34. The Steel industry median Cash Conversion Cycle is 94.32. Tiangong International Co's value of 326.34 is 246% above this industry median. Overall, Tiangong International Co has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Tiangong International Co's Cash Conversion Cycle compare to NUE and STLD?
Tiangong International Co's Cash Conversion Cycle of 326.34 can be compared against companies in the Steel industry. The industry median Cash Conversion Cycle is 94.32. Tiangong International Co's value of 326.34 is 246% 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 Steel company?
The median Cash Conversion Cycle among Steel companies is 94.32, based on 609 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. Tiangong International Co's current Cash Conversion Cycle of 326.34 is 246% 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 Tiangong International Co and its competitors. For the Steel industry, the median Cash Conversion Cycle is 94.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tiangong International Co's current Cash Conversion Cycle is 326.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tiangong International Co stock overvalued right now?
Tiangong International Co (FRA:34T1) has a current Cash Conversion Cycle of 326.34. The stock's GF Value™ is €0.27, compared to a current price of €0.38 — trading 40% above its estimated fair value. The current Cash Conversion Cycle is 326.34 and 246% above the Steel industry median of 94.32. Tiangong International Co's overall GF Score™ is 77/100 with 12 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 Tiangong International Co (FRA:34T1), the current Cash Conversion Cycle is 326.34 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 Tiangong International Co (FRA:34T1) Overvalued in 2026?

Based on GuruFocus' analysis, Tiangong International Co stock appears to be overvalued. The current stock price of €0.38 is trading 40% above its estimated GF Value™ of €0.27.

Key valuation signals for FRA:34T1:

  • Cash Conversion Cycle: 326.34
  • GF Value™: €0.27 vs. price of €0.38 (40% above fair value)
  • GF Score™: 77/100 with 12 warning signs
  • Industry Position: 246% above the Steel median

No single metric tells the full story. See the FRA:34T1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tiangong International Co Business Description

Other Exchanges 00826:Hong Kong
Address Houxiang Town, Jiangsu Province, Danyang City, CHN, 212312
Tiangong International Co Ltd is engaged in the manufacturing and sales of high alloy steel, cutting tools, titanium alloy, trading of goods, and others. The reportable segments of the company are, the DS segment, which derives majority revenue, manufactures and sells materials that are used in the die set manufacturing industry; the HSS segment manufactures and sells materials that are used in the tools manufacturing industry; the cutting tools segment manufactures and sells HSS and carbide cutting tools to the tooling industry; the Titanium alloy segment manufactures and sells titanium alloys to the titanium industry; and the Others segment assembles and sells power tool kits. The company operates in PRC, North America, Europe, Asia (other than the PRC), and other regions.
77GF Score

Get the complete analysis for FRA:34T1

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

€0.38
Price
€0.27
GF Value