Pou Sheng International (Holdings) (FRA:P5C) Cash Conversion Cycle: 163.28 (As of Dec. 2025)


FRA:P5C Pou Sheng International (Holdings) Ltd FRA:P5C
57 GF Score
Price €0.04
GF Value €0.06
Valuation Significantly Undervalued
! 6 Warning Signs
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What is Pou Sheng International (Holdings) Cash Conversion Cycle?

Pou Sheng International (Holdings) FRA:P5C 57 Cash Conversion Cycle is 163.28 as of Dec. 2025. GuruFocus rates FRA:P5C with a GF Score™ of 57/100 and a GF Value™ of €0.06 (Significantly Undervalued). The stock has 6 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.

Pou Sheng International (Holdings)'s Days Sales Outstanding for the three months ended in Dec. 2025 was 17.6.
Pou Sheng International (Holdings)'s Days Inventory for the three months ended in Dec. 2025 was 162.8.
Pou Sheng International (Holdings)'s Days Payable for the three months ended in Dec. 2025 was 17.12.
Therefore, Pou Sheng International (Holdings)'s Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 163.28.


Pou Sheng International (Holdings)  (FRA:P5C) 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.


Pou Sheng International (Holdings) Cash Conversion Cycle Related Terms


Pou Sheng International (Holdings) Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Pou Sheng International (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.

Pou Sheng International (Holdings) Cash Conversion Cycle Chart

Pou Sheng International (Holdings) 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 141.27 193.19 140.44 129.62 160.70

Pou Sheng International (Holdings) Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 126.42 124.04 133.76 163.28 132.37

FRA:P5C vs NKE, DECK, ONON: Cash Conversion Cycle Comparison

For the Footwear & Accessories subindustry, Pou Sheng International (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.


Pou Sheng International (Holdings) Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Sheng International (Holdings)'s Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Pou Sheng International (Holdings)'s Cash Conversion Cycle falls into.


FRA:P5C
57GF Score
Pou Sheng International (Holdings) Ltd FRA:P5C
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Pou Sheng International (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.

Pou Sheng International (Holdings)'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
=19.91+166.08-25.29
=160.70

Pou Sheng International (Holdings)'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
=17.6+162.8-17.12
=163.28

* 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 163.28 mean?
Pou Sheng International (Holdings) (FRA:P5C) has a Cash Conversion Cycle of 163.28 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Pou Sheng International (Holdings) and its competitors.
Is Pou Sheng International (Holdings)'s Cash Conversion Cycle too high?
Pou Sheng International (Holdings)'s current Cash Conversion Cycle is 163.28. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 123.67. Pou Sheng International (Holdings)'s value of 163.28 is 32% above this industry median. Overall, Pou Sheng International (Holdings) has a GF Score™ of 57/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pou Sheng International (Holdings)'s Cash Conversion Cycle compare to NKE and DECK?
Pou Sheng International (Holdings)'s Cash Conversion Cycle of 163.28 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 123.67. Pou Sheng International (Holdings)'s value of 163.28 is 32% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 123.67, 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. Pou Sheng International (Holdings)'s current Cash Conversion Cycle of 163.28 is 32% 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 Pou Sheng International (Holdings) and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 123.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pou Sheng International (Holdings)'s current Cash Conversion Cycle is 163.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Sheng International (Holdings) stock overvalued right now?
Based on GuruFocus' analysis, Pou Sheng International (Holdings) (FRA:P5C) is currently considered Significantly Undervalued. The stock's GF Value™ is €0.06, compared to a current price of €0.04 — trading 36.7% below its estimated fair value. The current Cash Conversion Cycle is 163.28 and 32% above the Manufacturing - Apparel & Accessories industry median of 123.67. Pou Sheng International (Holdings)'s overall GF Score™ is 57/100 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 Pou Sheng International (Holdings) (FRA:P5C), the current Cash Conversion Cycle is 163.28 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 Pou Sheng International (Holdings) (FRA:P5C) Overvalued in 2026?

Based on GuruFocus' analysis, Pou Sheng International (Holdings) stock appears to be undervalued. The current stock price of €0.04 is trading 36.7% below its estimated GF Value™ of €0.06. GuruFocus considers Pou Sheng International (Holdings) to be Significantly Undervalued.

Key valuation signals for FRA:P5C:

  • Cash Conversion Cycle: 163.28
  • GF Value™: €0.06 vs. price of €0.04 (36.7% below fair value)
  • GF Score™: 57/100 with 6 warning signs
  • Industry Position: 32% above the Manufacturing - Apparel & Accessories median

No single metric tells the full story. See the FRA:P5C stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pou Sheng International (Holdings) Business Description

Other Exchanges 03813:Hong Kong
Address 108 Wai Yip Street, 22nd Floor, C-Bons International Center, Kwun Tong, Kowloon, Hong Kong, HKG
Pou Sheng International (Holdings) Ltd is an investment holding company. The principal activities of the group are the distribution and retailing of sportswear and footwear products, the provision of sports services, and the provision of large-scale commercial spaces to retailers and distributors for commissions from concessionaire sales. Its operations are mainly located in the PRC. The company derives maximum revenue from sales of sportswear and footwear products.
57GF Score

Get the complete analysis for FRA:P5C

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

€0.04
Price
€0.06
GF Value