GUNGF (GungHo Online Entertainment) Cash Conversion Cycle: -2.45 (As of Dec. 2025)


GUNGF GungHo Online Entertainment Inc GUNGF
71 GF Score
Price $15.80
GF Value $22.26
Valuation Modestly Undervalued
! 5 Warning Signs
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What is GungHo Online Entertainment Cash Conversion Cycle?

GungHo Online Entertainment GUNGF 71 Cash Conversion Cycle is -2.45 as of Dec. 2025. GuruFocus rates GUNGF with a GF Score™ of 71/100 and a GF Value™ of $22.26 (Modestly Undervalued). 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.

GungHo Online Entertainment's Days Sales Outstanding for the three months ended in Dec. 2025 was 48.66.
GungHo Online Entertainment's Days Inventory for the three months ended in Dec. 2025 was 0.38.
GungHo Online Entertainment's Days Payable for the three months ended in Dec. 2025 was 51.49.
Therefore, GungHo Online Entertainment's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was -2.45.


GungHo Online Entertainment  (OTCPK:GUNGF) 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.


GungHo Online Entertainment Cash Conversion Cycle Related Terms


GungHo Online Entertainment Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for GungHo Online Entertainment'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.

GungHo Online Entertainment Cash Conversion Cycle Chart

GungHo Online Entertainment 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 5.68 0.38 4.44 6.01 4.72

GungHo Online Entertainment Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 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 4.61 -1.83 -7.28 -2.45 -1.33

GUNGF vs NTES, EA, TTWO: Cash Conversion Cycle Comparison

For the Electronic Gaming & Multimedia subindustry, GungHo Online Entertainment'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.


GungHo Online Entertainment Cash Conversion Cycle vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, GungHo Online Entertainment's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where GungHo Online Entertainment's Cash Conversion Cycle falls into.


GUNGF
71GF Score
GungHo Online Entertainment Inc GUNGF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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GungHo Online Entertainment 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.

GungHo Online Entertainment'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
=46.64+0.23-42.15
=4.72

GungHo Online Entertainment'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
=48.66+0.38-51.49
=-2.45

* 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 -2.45 mean?
GungHo Online Entertainment (GUNGF) has a Cash Conversion Cycle of -2.45 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on GungHo Online Entertainment and its competitors.
Is GungHo Online Entertainment's Cash Conversion Cycle too high?
GungHo Online Entertainment's current Cash Conversion Cycle is -2.45. Overall, GungHo Online Entertainment has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does GungHo Online Entertainment's Cash Conversion Cycle compare to NTES and EA?
GungHo Online Entertainment's Cash Conversion Cycle of -2.45 can be compared against companies in the Interactive Media industry. The industry median Cash Conversion Cycle is 18.28. 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 an Interactive Media company?
The median Cash Conversion Cycle among Interactive Media companies is 18.28, based on 547 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 GungHo Online Entertainment and its competitors. For the Interactive Media industry, the median Cash Conversion Cycle is 18.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. GungHo Online Entertainment's current Cash Conversion Cycle is -2.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is GungHo Online Entertainment stock overvalued right now?
Based on GuruFocus' analysis, GungHo Online Entertainment (GUNGF) is currently considered Modestly Undervalued. The stock's GF Value™ is $22.26, compared to a current price of $15.80 — trading 29% below its estimated fair value. The current Cash Conversion Cycle is -2.45. GungHo Online Entertainment's overall GF Score™ is 71/100 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 GungHo Online Entertainment (GUNGF), the current Cash Conversion Cycle is -2.45 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 GungHo Online Entertainment (GUNGF) Overvalued in 2026?

Based on GuruFocus' analysis, GungHo Online Entertainment stock appears to be undervalued. The current stock price of $15.80 is trading 29% below its estimated GF Value™ of $22.26. GuruFocus considers GungHo Online Entertainment to be Modestly Undervalued.

Key valuation signals for GUNGF:

  • Cash Conversion Cycle: -2.45
  • GF Value™: $22.26 vs. price of $15.80 (29% below fair value)
  • GF Score™: 71/100 with 5 warning signs

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


GungHo Online Entertainment Business Description

Other Exchanges 3765:Japan
Address 1-11-1, Pacific Century Place Marunouchi, Marunouchi, Chiyodaku, Tokyo, JPN, 100-6221
GungHo Online Entertainment Inc is a Japanese company that plans, develops, publishes, and distributes online video games. Its portfolio includes games for smartphones, PCs, consoles, and handheld gaming devices. The company operates across several business segments, including the operation and distribution of smartphone games; the planning, development, and sale of console games; and the planning, development, licensing, and distribution of PC online games. Additionally, it is involved in the development and delivery of games for smartphones, consoles, and portable gaming platforms.
71GF Score

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

$15.80
Price
$22.26
GF Value