China Motor Bus Co (HKSE:00026) Cash Conversion Cycle: 8.27 (As of Dec. 2025)

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HKSE:00026 China Motor Bus Co Ltd HKSE:00026
57 GF Score
Price HK$58.80
GF Value HK$31.72
Valuation Significantly Overvalued
! 5 Warning Signs
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What is China Motor Bus Co Cash Conversion Cycle?

China Motor Bus Co HKSE:00026 57 Cash Conversion Cycle is 8.27 as of Dec. 2025. GuruFocus rates HKSE:00026 with a GF Score™ of 57/100 and a GF Value™ of HK$31.72 (Significantly Overvalued). 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.

China Motor Bus Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 8.27.
China Motor Bus Co's Days Inventory for the six months ended in Dec. 2025 was 0.
China Motor Bus Co's Days Payable for the six months ended in Dec. 2025 was 0.
Therefore, China Motor Bus Co's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 8.27.


China Motor Bus Co  (HKSE:00026) 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.


China Motor Bus Co Cash Conversion Cycle Related Terms


China Motor Bus Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for China Motor Bus Co'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.

China Motor Bus Co Cash Conversion Cycle Chart

China Motor Bus Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only -23.70 -21.74 -10.20 -14.37 -8.69

China Motor Bus Co 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 4.56 4.56 4.20 8.93 8.27

China Motor Bus Co Cash Conversion Cycle Competitor Comparison

For the Real Estate - Diversified subindustry, China Motor Bus Co'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.


China Motor Bus Co Cash Conversion Cycle vs Real Estate Industry

For the Real Estate industry and Real Estate sector, China Motor Bus Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where China Motor Bus Co's Cash Conversion Cycle falls into.


HKSE:00026
57GF Score
China Motor Bus Co Ltd HKSE:00026
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Motor Bus Co 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.

China Motor Bus Co's Cash Conversion Cycle for the fiscal year that ended in Jun. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=6.52+0-15.21
=-8.69

China Motor Bus Co'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
=8.27+0-0
=8.27

* 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 8.27 mean?
China Motor Bus Co (HKSE:00026) has a Cash Conversion Cycle of 8.27 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on China Motor Bus Co and its competitors.
Is China Motor Bus Co's Cash Conversion Cycle too high?
China Motor Bus Co's current Cash Conversion Cycle is 8.27. The Real Estate industry median Cash Conversion Cycle is 302.89. China Motor Bus Co's value of 8.27 is 97.3% below this industry median. Overall, China Motor Bus Co has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Motor Bus Co's Cash Conversion Cycle compare to competitors?
China Motor Bus Co's Cash Conversion Cycle of 8.27 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 302.89. China Motor Bus Co's value of 8.27 is 97.3% 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 Real Estate company?
The median Cash Conversion Cycle among Real Estate companies is 302.89, based on 1,731 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. China Motor Bus Co's current Cash Conversion Cycle of 8.27 is 97.3% 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 China Motor Bus Co and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 302.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Motor Bus Co's current Cash Conversion Cycle is 8.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Motor Bus Co stock overvalued right now?
Based on GuruFocus' analysis, China Motor Bus Co (HKSE:00026) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$31.72, compared to a current price of HK$58.80 — trading 85.4% above its estimated fair value. The current Cash Conversion Cycle is 8.27 and 97.3% below the Real Estate industry median of 302.89. China Motor Bus Co's overall GF Score™ is 57/100 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 China Motor Bus Co (HKSE:00026), the current Cash Conversion Cycle is 8.27 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 China Motor Bus Co (HKSE:00026) Overvalued in 2026?

Based on GuruFocus' analysis, China Motor Bus Co stock appears to be overvalued. The current stock price of HK$58.80 is trading 85.4% above its estimated GF Value™ of HK$31.72. GuruFocus considers China Motor Bus Co to be Significantly Overvalued.

Key valuation signals for HKSE:00026:

  • Cash Conversion Cycle: 8.27
  • GF Value™: HK$31.72 vs. price of HK$58.80 (85.4% above fair value)
  • GF Score™: 57/100 with 5 warning signs
  • Industry Position: 97.3% below the Real Estate median

No single metric tells the full story. See the HKSE:00026 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Motor Bus Co Business Description

Address 510 King’s Road, 2606-08, 26th Floor, Island Place Tower, North Point, Hong Kong, HKG
China Motor Bus Co Ltd is engaged in property development and investment. The company operates in two segments that include property development & investment and treasury management. Property development and investment segment encompass activities relating to the development, construction, sale, and marketing of the group's trading properties in Hong Kong and property leasing. The Treasury management segment includes activities for managing the group's listed investments, financial assets, and other treasury operations. Its geographical segments include Hong Kong and the United Kingdom, of which the majority of the revenue is derived from Hong Kong.
57GF Score

Get the complete analysis for HKSE:00026

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

HK$58.80
Price
HK$31.72
GF Value