Computer And Technologies Holdings (HKSE:00046) Cash Conversion Cycle: 16.27 (As of Dec. 2025)

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HKSE:00046 Computer And Technologies Holdings Ltd HKSE:00046
73 GF Score
Price HK$1.30
GF Value HK$1.83
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Computer And Technologies Holdings Cash Conversion Cycle?

Computer And Technologies Holdings HKSE:00046 +4.00% 73 Cash Conversion Cycle is 16.27 as of Dec. 2025. GuruFocus rates HKSE:00046 with a GF Score™ of 73/100 and a GF Value™ of HK$1.83 (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.

Computer And Technologies Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 48.64.
Computer And Technologies Holdings's Days Inventory for the six months ended in Dec. 2025 was 0.04.
Computer And Technologies Holdings's Days Payable for the six months ended in Dec. 2025 was 32.41.
Therefore, Computer And Technologies Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 16.27.


Computer And Technologies Holdings  (HKSE:00046) 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.


Computer And Technologies Holdings Cash Conversion Cycle Related Terms


Computer And Technologies Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Computer And Technologies 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.

Computer And Technologies Holdings Cash Conversion Cycle Chart

Computer And Technologies 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 14.63 23.90 19.84 17.17 19.37

Computer And Technologies Holdings Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 13.76 12.19 15.17 16.27 18.32

HKSE:00046 vs IBM, ACN, FISV: Cash Conversion Cycle Comparison

For the Information Technology Services subindustry, Computer And Technologies 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.


Computer And Technologies Holdings Cash Conversion Cycle vs Software Industry

For the Software industry and Technology sector, Computer And Technologies Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Computer And Technologies Holdings's Cash Conversion Cycle falls into.


HKSE:00046
73GF Score
Computer And Technologies Holdings Ltd HKSE:00046
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Computer And Technologies 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.

Computer And Technologies 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
=57.12+0.04-37.79
=19.37

Computer And Technologies 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
=48.64+0.04-32.41
=16.27

* 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 16.27 mean?
Computer And Technologies Holdings (HKSE:00046) has a Cash Conversion Cycle of 16.27 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Computer And Technologies Holdings and its competitors.
Is Computer And Technologies Holdings' Cash Conversion Cycle too high?
Computer And Technologies Holdings' current Cash Conversion Cycle is 16.27. The Software industry median Cash Conversion Cycle is 31.28. Computer And Technologies Holdings' value of 16.27 is 48% below this industry median. Overall, Computer And Technologies Holdings has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Computer And Technologies Holdings' Cash Conversion Cycle compare to IBM and ACN?
Computer And Technologies Holdings' Cash Conversion Cycle of 16.27 can be compared against companies in the Software industry. The industry median Cash Conversion Cycle is 31.28. Computer And Technologies Holdings' value of 16.27 is 48% 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 Software company?
The median Cash Conversion Cycle among Software companies is 31.28, based on 2,813 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. Computer And Technologies Holdings's current Cash Conversion Cycle of 16.27 is 48% 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 Computer And Technologies Holdings and its competitors. For the Software industry, the median Cash Conversion Cycle is 31.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Computer And Technologies Holdings's current Cash Conversion Cycle is 16.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Computer And Technologies Holdings stock overvalued right now?
Based on GuruFocus' analysis, Computer And Technologies Holdings (HKSE:00046) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$1.83, compared to a current price of HK$1.30 — trading 29% below its estimated fair value. The current Cash Conversion Cycle is 16.27 and 48% below the Software industry median of 31.28. Computer And Technologies Holdings' overall GF Score™ is 73/100 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 Computer And Technologies Holdings (HKSE:00046), the current Cash Conversion Cycle is 16.27 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 Computer And Technologies Holdings (HKSE:00046) Overvalued in 2026?

Based on GuruFocus' analysis, Computer And Technologies Holdings stock appears to be undervalued. The current stock price of HK$1.30 is trading 29% below its estimated GF Value™ of HK$1.83. GuruFocus considers Computer And Technologies Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:00046:

  • Cash Conversion Cycle: 16.27
  • GF Value™: HK$1.83 vs. price of HK$1.30 (29% below fair value)
  • GF Score™: 73/100 with 5 warning signs
  • Industry Position: 48% below the Software median

No single metric tells the full story. See the HKSE:00046 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Computer And Technologies Holdings Business Description

Other Exchanges CVB:Germany
Address No. 36 Heung Yip Road, 18th Floor, Dah Sing Financial Tower, Wong Chuk Hang, HKG
Computer And Technologies Holdings Ltd provides software products. It operates in three segments, the Application Services segment; the solutions and integration services segment; and the investments segment. It generates the majority of the revenue from the Application Services segment that engages in the provision of enterprise applications software and e-business services for enterprises including the provision of enterprise applications software with implementation and ongoing support services; and the GETS, cloud services, and other related value-added services. Geographical revenue is derived from Hong Kong, Chinese mainland and other countries.
73GF Score

Get the complete analysis for HKSE:00046

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

HK$1.30
Price
HK$1.83
GF Value