Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Pak Fah Yeow International's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 16.77.
Pak Fah Yeow International's Days Inventory for the
six
months ended in Dec. 2025 was 135.77.
Pak Fah Yeow International's Days Payable for the
six
months ended in Dec. 2025 was 25.85.
Therefore, Pak Fah Yeow International's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 126.69.
Pak Fah Yeow International (HKSE:00239) 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.
Pak Fah Yeow International Cash Conversion Cycle Related Terms
Pak Fah Yeow International Cash Conversion Cycle Historical Data
* 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.
Pak Fah Yeow International Cash Conversion Cycle Chart
HKSE:00239 vs ZTS: Cash Conversion Cycle Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Pak Fah Yeow International'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.
Pak Fah Yeow International Cash Conversion Cycle vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Pak Fah Yeow International's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Pak Fah Yeow International's Cash Conversion Cycle falls into.
Pak Fah Yeow International 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.
Pak Fah Yeow International's Cash Conversion Cycle for the fiscal year that ended in Dec. 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.
Pak Fah Yeow International (HKSE:00239) has a Cash Conversion Cycle of 126.69 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Pak Fah Yeow International and its competitors.
Is Pak Fah Yeow International's Cash Conversion Cycle too high?
Pak Fah Yeow International's current Cash Conversion Cycle is 126.69. The Drug Manufacturers industry median Cash Conversion Cycle is 146.14. Pak Fah Yeow International's value of 126.69 is 13.3% below this industry median. Overall, Pak Fah Yeow International has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pak Fah Yeow International's Cash Conversion Cycle compare to ZTS?
Pak Fah Yeow International's Cash Conversion Cycle of 126.69 can be compared against companies in the Drug Manufacturers industry. The industry median Cash Conversion Cycle is 146.14. Pak Fah Yeow International's value of 126.69 is 13.3% 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 Drug Manufacturers company?
The median Cash Conversion Cycle among Drug Manufacturers companies is 146.14, based on 956 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. Pak Fah Yeow International's current Cash Conversion Cycle of 126.69 is 13.3% 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 Pak Fah Yeow International and its competitors. For the Drug Manufacturers industry, the median Cash Conversion Cycle is 146.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pak Fah Yeow International's current Cash Conversion Cycle is 126.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pak Fah Yeow International stock overvalued right now?
Based on GuruFocus' analysis, Pak Fah Yeow International (HKSE:00239) is currently considered Fairly Valued. The stock's GF Value™ is HK$2.17, compared to a current price of HK$2.32 — trading 6.7% above its estimated fair value. The current Cash Conversion Cycle is 126.69 and 13.3% below the Drug Manufacturers industry median of 146.14. Pak Fah Yeow International's overall GF Score™ is 80/100 with 3 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 Pak Fah Yeow International (HKSE:00239), the current Cash Conversion Cycle is 126.69 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 Pak Fah Yeow International (HKSE:00239) Overvalued in 2026?
Based on GuruFocus' analysis, Pak Fah Yeow International stock appears to be overvalued.
The current stock price of HK$2.32 is trading 6.7% above its estimated GF Value™ of HK$2.17.
GuruFocus considers Pak Fah Yeow International to be Fairly Valued.
Key valuation signals for HKSE:00239:
Cash Conversion Cycle: 126.69
GF Value™: HK$2.17 vs. price of HK$2.32 (6.7% above fair value)
Industry Position: 13.3% below the Drug Manufacturers median
No single metric tells the full story. See the HKSE:00239 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pak Fah Yeow International Ltd, with its subsidiaries, is engaged in the manufacture and distribution of healthcare products, including Hoe Hin branded products. It also engages in real estate investment and treasury investment businesses. It has three business segments, namely healthcare, property investments, and treasury investments. The Company derives the majority of its revenues from the Healthcare segment.The Groups businesses cover Hong Kong, Macau, other regions in the Peoples Republic of China (the PRC or Chinese Mainland), Southeast Asia, North America and the United Kingdom.
80GF Score
Get the complete analysis for HKSE:00239
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
HKSE:00239 has been successfully added to your 
