Fountain Set (Holdings)'s Days Sales Outstanding for the
six
months ended in Dec. 2025 was 60.39.
Fountain Set (Holdings)'s Days Inventory for the
six
months ended in Dec. 2025 was 77.24.
Fountain Set (Holdings)'s Days Payable for the
six
months ended in Dec. 2025 was 51.06.
Therefore, Fountain Set (Holdings)'s Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 86.57.
Fountain Set (Holdings) (FRA:FOV) 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.
Fountain Set (Holdings) Cash Conversion Cycle Related Terms
Fountain Set (Holdings) Cash Conversion Cycle Historical Data
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The historical data trend for Fountain Set (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.
Fountain Set (Holdings) Cash Conversion Cycle Chart
Fountain Set (Holdings) Cash Conversion Cycle Competitor Comparison
For the Textile Manufacturing subindustry, Fountain Set (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.
Fountain Set (Holdings) Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Fountain Set (Holdings)'s Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Fountain Set (Holdings)'s Cash Conversion Cycle falls into.
Fountain Set (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.
Fountain Set (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.
Fountain Set (Holdings) (FRA:FOV) has a Cash Conversion Cycle of 86.57 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Fountain Set (Holdings) and its competitors.
Is Fountain Set (Holdings)'s Cash Conversion Cycle too high?
Fountain Set (Holdings)'s current Cash Conversion Cycle is 86.57. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.19. Fountain Set (Holdings)'s value of 86.57 is 30.3% below this industry median. Overall, Fountain Set (Holdings) has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Fountain Set (Holdings)'s Cash Conversion Cycle compare to competitors?
Fountain Set (Holdings)'s Cash Conversion Cycle of 86.57 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.19. Fountain Set (Holdings)'s value of 86.57 is 30.3% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.19, based on 1,034 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. Fountain Set (Holdings)'s current Cash Conversion Cycle of 86.57 is 30.3% 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 Fountain Set (Holdings) and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fountain Set (Holdings)'s current Cash Conversion Cycle is 86.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fountain Set (Holdings) stock overvalued right now?
Fountain Set (Holdings) (FRA:FOV) has a current Cash Conversion Cycle of 86.57. The stock's GF Value™ is €0.05, compared to a current price of €0.06 — trading 22% above its estimated fair value. The current Cash Conversion Cycle is 86.57 and 30.3% below the Manufacturing - Apparel & Accessories industry median of 124.19. Fountain Set (Holdings)'s overall GF Score™ is 50/100 with 5 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 Fountain Set (Holdings) (FRA:FOV), the current Cash Conversion Cycle is 86.57 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 Fountain Set (Holdings) (FRA:FOV) Overvalued in 2026?
Based on GuruFocus' analysis, Fountain Set (Holdings) stock appears to be overvalued.
The current stock price of €0.06 is trading 22% above its estimated GF Value™ of €0.05.
Key valuation signals for FRA:FOV:
Cash Conversion Cycle: 86.57
GF Value™: €0.05 vs. price of €0.06 (22% above fair value)
Industry Position: 30.3% below the Manufacturing - Apparel & Accessories median
No single metric tells the full story. See the FRA:FOV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fountain Set (Holdings) Ltd and its subsidiaries are circularly knitted fabric manufacturers. It provides vertically integrated operations in fabric knitting, dyeing, printing, and finishing. In addition, the group's product range also includes garments. The company supplies knitted fabric to garment manufacturers for apparel products like sportswear, casual wear, sleepwear, and innerwear. The operating segments of the company are the production and sales of dyed fabrics and yarns, and the Production and sales of garments. The group operates in Hong Kong, China, Taiwan, Korea, Sri Lanka, America, Europe, Vietnam and Others, of which maximum revenue is generated from The PRC.
50GF Score
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