Hi Sun Technology (China) (FRA:HSUB) Cash Conversion Cycle: -72.68 (As of Dec. 2025)


FRA:HSUB Hi Sun Technology (China) Ltd FRA:HSUB
41 GF Score
Price €0.04
GF Value €0.03
! 5 Warning Signs
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What is Hi Sun Technology (China) Cash Conversion Cycle?

Hi Sun Technology (China) FRA:HSUB 41 Cash Conversion Cycle is -72.68 as of Dec. 2025. GuruFocus rates FRA:HSUB with a GF Score™ of 41/100 and a GF Value™ of €0.03. The stock has 5 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.

Hi Sun Technology (China)'s Days Sales Outstanding for the six months ended in Dec. 2025 was 21.09.
Hi Sun Technology (China)'s Days Inventory for the six months ended in Dec. 2025 was 1.05.
Hi Sun Technology (China)'s Days Payable for the six months ended in Dec. 2025 was 94.82.
Therefore, Hi Sun Technology (China)'s Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was -72.68.


Hi Sun Technology (China)  (FRA:HSUB) 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.


Hi Sun Technology (China) Cash Conversion Cycle Related Terms


Hi Sun Technology (China) Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Hi Sun Technology (China)'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.

Hi Sun Technology (China) Cash Conversion Cycle Chart

Hi Sun Technology (China) 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 -36.06 -73.23 -104.51 -95.97 -78.30

Hi Sun Technology (China) 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 -96.35 -102.53 -98.64 -93.15 -72.68

FRA:HSUB vs MSFT, ORCL, PLTR: Cash Conversion Cycle Comparison

For the Software - Infrastructure subindustry, Hi Sun Technology (China)'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.


Hi Sun Technology (China) Cash Conversion Cycle vs Software Industry

For the Software industry and Technology sector, Hi Sun Technology (China)'s Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Hi Sun Technology (China)'s Cash Conversion Cycle falls into.


FRA:HSUB
41GF Score
Hi Sun Technology (China) Ltd FRA:HSUB
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Hi Sun Technology (China) 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.

Hi Sun Technology (China)'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
=31.02+0.86-110.18
=-78.30

Hi Sun Technology (China)'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
=21.09+1.05-94.82
=-72.68

* 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 -72.68 mean?
Hi Sun Technology (China) (FRA:HSUB) has a Cash Conversion Cycle of -72.68 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Hi Sun Technology (China) and its competitors.
Is Hi Sun Technology (China)'s Cash Conversion Cycle too high?
Hi Sun Technology (China)'s current Cash Conversion Cycle is -72.68. Overall, Hi Sun Technology (China) has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Hi Sun Technology (China)'s Cash Conversion Cycle compare to MSFT and ORCL?
Hi Sun Technology (China)'s Cash Conversion Cycle of -72.68 can be compared against companies in the Software industry. The industry median Cash Conversion Cycle is 32.56. 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 Software company?
The median Cash Conversion Cycle among Software companies is 32.56, based on 2,805 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 Hi Sun Technology (China) and its competitors. For the Software industry, the median Cash Conversion Cycle is 32.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hi Sun Technology (China)'s current Cash Conversion Cycle is -72.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hi Sun Technology (China) stock overvalued right now?
Hi Sun Technology (China) (FRA:HSUB) has a current Cash Conversion Cycle of -72.68. The stock's GF Value™ is €0.03, compared to a current price of €0.04 — trading 20% above its estimated fair value. The current Cash Conversion Cycle is -72.68. Hi Sun Technology (China)'s overall GF Score™ is 41/100 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 Hi Sun Technology (China) (FRA:HSUB), the current Cash Conversion Cycle is -72.68 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 Hi Sun Technology (China) (FRA:HSUB) Overvalued in 2026?

Based on GuruFocus' analysis, Hi Sun Technology (China) stock appears to be overvalued. The current stock price of €0.04 is trading 20% above its estimated GF Value™ of €0.03.

Key valuation signals for FRA:HSUB:

  • Cash Conversion Cycle: -72.68
  • GF Value™: €0.03 vs. price of €0.04 (20% above fair value)
  • GF Score™: 41/100 with 5 warning signs

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


Hi Sun Technology (China) Business Description

Other Exchanges 00818:Hong Kong
Address 30 Harbour Road, Room 2515, 25th Floor, Sun Hung Kai Centre, Wanchai, HKG
Hi Sun Technology (China) Ltd is an investment holding company. The principal activities of the company are the provision of payment and digital services, fintech services, platform operation solutions and financial solutions. It has four main operating segments: Payment and digital services, Fintech services, Platform operation solutions, and Financial solutions. The majority of revenue is derived from the Payment and digital services segment, which is principally engaged in provision of payment processing services, SAAS catering business and related digital products and solutions. The geographical segments are Mainland China, Hong Kong, Singapore and Other, with the majority of revenue generated from Mainland China.
41GF Score

Get the complete analysis for FRA:HSUB

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

€0.04
Price
€0.03
GF Value