Birkenstock Holding's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 30.76.
Birkenstock Holding's Days Inventory for the
three
months ended in Mar. 2026 was 268.61.
Birkenstock Holding's Days Payable for the
three
months ended in Mar. 2026 was 41.31.
Therefore, Birkenstock Holding's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 258.06.
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.
Birkenstock Holding Cash Conversion Cycle Related Terms
Birkenstock Holding Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Birkenstock Holding'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.
HAM:7PV vs CROX, ONON, SHOO: Cash Conversion Cycle Comparison
For the Footwear & Accessories subindustry, Birkenstock Holding'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.
Birkenstock Holding Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Birkenstock Holding's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Birkenstock Holding's Cash Conversion Cycle falls into.
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.
Birkenstock Holding's Cash Conversion Cycle for the fiscal year that ended in Sep. 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.
Birkenstock Holding (HAM:7PV) has a Cash Conversion Cycle of 258.06 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Birkenstock Holding and its competitors.
Is Birkenstock Holding's Cash Conversion Cycle too high?
Birkenstock Holding's current Cash Conversion Cycle is 258.06. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.21. Birkenstock Holding's value of 258.06 is 107.8% above this industry median. Overall, Birkenstock Holding has a GF Score™ of 65/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Birkenstock Holding's Cash Conversion Cycle compare to CROX and ONON?
Birkenstock Holding's Cash Conversion Cycle of 258.06 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.21. Birkenstock Holding's value of 258.06 is 107.8% 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 124.21, based on 1,037 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. Birkenstock Holding's current Cash Conversion Cycle of 258.06 is 107.8% 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 Birkenstock Holding and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Birkenstock Holding's current Cash Conversion Cycle is 258.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Birkenstock Holding stock overvalued right now?
Based on GuruFocus' analysis, Birkenstock Holding (HAM:7PV) is currently considered Significantly Undervalued. The stock's GF Value™ is €57.50, compared to a current price of €39.10 — trading 32% below its estimated fair value. The current Cash Conversion Cycle is 258.06 and 107.8% above the Manufacturing - Apparel & Accessories industry median of 124.21. Birkenstock Holding's overall GF Score™ is 65/100 with 2 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 Birkenstock Holding (HAM:7PV), the current Cash Conversion Cycle is 258.06 as of Mar. 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 Birkenstock Holding (HAM:7PV) Overvalued in 2026?
Based on GuruFocus' analysis, Birkenstock Holding stock appears to be undervalued.
The current stock price of €39.10 is trading 32% below its estimated GF Value™ of €57.50.
GuruFocus considers Birkenstock Holding to be Significantly Undervalued.
Key valuation signals for HAM:7PV:
Cash Conversion Cycle: 258.06
GF Value™: €57.50 vs. price of €39.10 (32% below fair value)
Industry Position: 107.8% above the Manufacturing - Apparel & Accessories median
No single metric tells the full story. See the HAM:7PV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Birkenstock is a German footwear brand known for comfort-focused, timeless designs, with 76% of 2022 sales coming from its top five iconic models. Products are made in Europe using sustainable, mostly locally sourced materials. The brand combines orthopedic function with everyday style, appealing to a broad audience. The Americas account for 52% of sales, EMEA 37%, with the remainder coming from Asia-Pacific, which has also the higher future growth expectations.
65GF Score
Get the complete analysis for HAM:7PV
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HAM:7PV has been successfully added to your 
