Abercrombie & Fitch Co (FRA:AFT) Cash Conversion Cycle: 66.81 (As of Apr. 2026)


FRA:AFT Abercrombie & Fitch Co FRA:AFT
86 GF Score
Price €76.00
GF Value €91.98
Valuation Modestly Undervalued
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What is Abercrombie & Fitch Co Cash Conversion Cycle?

Abercrombie & Fitch Co FRA:AFT +2.15% 86 Cash Conversion Cycle is 66.81 as of Apr. 2026. GuruFocus rates FRA:AFT with a GF Score™ of 86/100 and a GF Value™ of €91.98 (Modestly Undervalued).

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Abercrombie & Fitch Co's Days Sales Outstanding for the three months ended in Apr. 2026 was 11.97.
Abercrombie & Fitch Co's Days Inventory for the three months ended in Apr. 2026 was 124.7.
Abercrombie & Fitch Co's Days Payable for the three months ended in Apr. 2026 was 69.86.
Therefore, Abercrombie & Fitch Co's Cash Conversion Cycle (CCC) for the three months ended in Apr. 2026 was 66.81.


Abercrombie & Fitch Co  (FRA:AFT) 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.


Abercrombie & Fitch Co Cash Conversion Cycle Related Terms


Abercrombie & Fitch Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Abercrombie & Fitch 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.

Abercrombie & Fitch Co Cash Conversion Cycle Chart

Abercrombie & Fitch Co Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 40.77 53.15 56.35 45.14 50.85

Abercrombie & Fitch 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 61.28 59.47 57.33 41.04 66.81

FRA:AFT vs AEO, BOOT, BKE: Cash Conversion Cycle Comparison

For the Apparel Retail subindustry, Abercrombie & Fitch 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.


Abercrombie & Fitch Co Cash Conversion Cycle vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Abercrombie & Fitch Co's Cash Conversion Cycle distribution charts can be found below:

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


FRA:AFT
86GF Score
Abercrombie & Fitch Co FRA:AFT
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Abercrombie & Fitch 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.

Abercrombie & Fitch Co's Cash Conversion Cycle for the fiscal year that ended in Jan. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=9.23+112.79-71.17
=50.85

Abercrombie & Fitch 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
=11.97+124.7-69.86
=66.81

* 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 66.81 mean?
Abercrombie & Fitch Co (FRA:AFT) has a Cash Conversion Cycle of 66.81 as of Apr. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Abercrombie & Fitch Co and its competitors.
Is Abercrombie & Fitch Co's Cash Conversion Cycle too high?
Abercrombie & Fitch Co's current Cash Conversion Cycle is 66.81. The Retail - Cyclical industry median Cash Conversion Cycle is 69.06. Abercrombie & Fitch Co's value of 66.81 is 3.3% below this industry median. Overall, Abercrombie & Fitch Co has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Abercrombie & Fitch Co's Cash Conversion Cycle compare to AEO and BOOT?
Abercrombie & Fitch Co's Cash Conversion Cycle of 66.81 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 69.06. Abercrombie & Fitch Co's value of 66.81 is 3.3% 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 Retail - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 69.06, based on 1,122 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. Abercrombie & Fitch Co's current Cash Conversion Cycle of 66.81 is 3.3% 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 Abercrombie & Fitch Co and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 69.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Abercrombie & Fitch Co's current Cash Conversion Cycle is 66.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abercrombie & Fitch Co stock overvalued right now?
Based on GuruFocus' analysis, Abercrombie & Fitch Co (FRA:AFT) is currently considered Modestly Undervalued. The stock's GF Value™ is €91.98, compared to a current price of €76.00 — trading 17.4% below its estimated fair value. The current Cash Conversion Cycle is 66.81 and 3.3% below the Retail - Cyclical industry median of 69.06. Abercrombie & Fitch Co's overall GF Score™ is 86/100. 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 Abercrombie & Fitch Co (FRA:AFT), the current Cash Conversion Cycle is 66.81 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 Abercrombie & Fitch Co (FRA:AFT) Overvalued in 2026?

Based on GuruFocus' analysis, Abercrombie & Fitch Co stock appears to be undervalued. The current stock price of €76.00 is trading 17.4% below its estimated GF Value™ of €91.98. GuruFocus considers Abercrombie & Fitch Co to be Modestly Undervalued.

Key valuation signals for FRA:AFT:

  • Cash Conversion Cycle: 66.81
  • GF Value™: €91.98 vs. price of €76.00 (17.4% below fair value)
  • GF Score™: 86/100
  • Industry Position: 3.3% below the Retail - Cyclical median

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


Abercrombie & Fitch Co Business Description

Address 6301 Fitch Path, New Albany, OH, USA, 43054
Abercrombie & Fitch Co is a digitally led, omnichannel retailer offering apparel, personal care products, and accessories for men, women, and kids through company-owned stores, digital channels, and third-party arrangements. The company operates through three geographic segments: Americas, the maximum revenue generator; Europe, the Middle East and Africa (EMEA); and Asia-Pacific (APAC). Its brand families include Abercrombie brands and Hollister brands. The Americas segment covers North and South America, EMEA includes Europe, the Middle East and Africa, and APAC includes the Asia-Pacific region, including Asia and Oceania.
86GF Score

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

€76.00
Price
€91.98
GF Value