National United Resources Holdings (HKSE:00254) Cash Conversion Cycle: 313.00 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

HKSE:00254 National United Resources Holdings Ltd HKSE:00254
20 GF Score
Price HK$0.24
GF Value HK$0.27
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is National United Resources Holdings Cash Conversion Cycle?

National United Resources Holdings HKSE:00254 -4.45% 20 Cash Conversion Cycle is 313.00 as of Dec. 2025. GuruFocus rates HKSE:00254 with a GF Score™ of 20/100 and a GF Value™ of HK$0.27 (Modestly Undervalued). The stock has 6 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.

National United Resources Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 439.23.
National United Resources Holdings's Days Inventory for the six months ended in Dec. 2025 was 0.
National United Resources Holdings's Days Payable for the six months ended in Dec. 2025 was 126.23.
Therefore, National United Resources Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 313.00.


National United Resources Holdings  (HKSE:00254) 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.


National United Resources Holdings Cash Conversion Cycle Related Terms


National United Resources Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for National United Resources 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.

National United Resources Holdings Cash Conversion Cycle Chart

National United Resources Holdings Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Jun24 Jun25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 127.42 144.17 212.57 232.53 292.66

National United Resources Holdings Semi-Annual Data
Jun15 Dec15 Dec16 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 107.80 176.50 -111.46 286.36 313.00

HKSE:00254 vs URI, SUNB, AER: Cash Conversion Cycle Comparison

For the Rental & Leasing Services subindustry, National United Resources 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.


National United Resources Holdings Cash Conversion Cycle vs Business Services Industry

For the Business Services industry and Industrials sector, National United Resources Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where National United Resources Holdings's Cash Conversion Cycle falls into.


HKSE:00254
20GF Score
National United Resources Holdings Ltd HKSE:00254
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

National United Resources 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.

National United Resources Holdings'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
=366.06+0-73.4
=292.66

National United Resources 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
=439.23+0-126.23
=313.00

* 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 313.00 mean?
National United Resources Holdings (HKSE:00254) has a Cash Conversion Cycle of 313.00 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on National United Resources Holdings and its competitors.
Is National United Resources Holdings' Cash Conversion Cycle too high?
National United Resources Holdings' current Cash Conversion Cycle is 313.00. The Business Services industry median Cash Conversion Cycle is 38.27. National United Resources Holdings' value of 313.00 is 717.9% above this industry median. Overall, National United Resources Holdings has a GF Score™ of 20/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does National United Resources Holdings' Cash Conversion Cycle compare to URI and SUNB?
National United Resources Holdings' Cash Conversion Cycle of 313.00 can be compared against companies in the Business Services industry. The industry median Cash Conversion Cycle is 38.27. National United Resources Holdings' value of 313.00 is 717.9% 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 Business Services company?
The median Cash Conversion Cycle among Business Services companies is 38.27, based on 1,068 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. National United Resources Holdings's current Cash Conversion Cycle of 313.00 is 717.9% 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 National United Resources Holdings and its competitors. For the Business Services industry, the median Cash Conversion Cycle is 38.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. National United Resources Holdings's current Cash Conversion Cycle is 313.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National United Resources Holdings stock overvalued right now?
Based on GuruFocus' analysis, National United Resources Holdings (HKSE:00254) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.27, compared to a current price of HK$0.24 — trading 12.6% below its estimated fair value. The current Cash Conversion Cycle is 313.00 and 717.9% above the Business Services industry median of 38.27. National United Resources Holdings' overall GF Score™ is 20/100 with 6 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 National United Resources Holdings (HKSE:00254), the current Cash Conversion Cycle is 313.00 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 National United Resources Holdings (HKSE:00254) Overvalued in 2026?

Based on GuruFocus' analysis, National United Resources Holdings stock appears to be undervalued. The current stock price of HK$0.24 is trading 12.6% below its estimated GF Value™ of HK$0.27. GuruFocus considers National United Resources Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:00254:

  • Cash Conversion Cycle: 313.00
  • GF Value™: HK$0.27 vs. price of HK$0.24 (12.6% below fair value)
  • GF Score™: 20/100 with 6 warning signs
  • Industry Position: 717.9% above the Business Services median

No single metric tells the full story. See the HKSE:00254 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


National United Resources Holdings Business Description

Address 141 Des Voeux Road Central, Room 2701, 27th Floor, China Insurance Group Building, Hong Kong, HKG
National United Resources Holdings Ltd is an investment holding company. the principal activities of the company are (i) provision of car rental and shuttle bus services; (ii) provision of cloud computing, traffic operations and digital transformation services via private owned and constructed data analytics infrastructure with system application software of computational analytics and processing center (CAPC); (iii) the research and development, production, sales and service of industry information solutions and (iv) acting as intermediary selling computer hardware to customers. The company has two reportable operating segments: a) Car rental and shuttle bus business, and b) Information technology business, the majority revenue generating segment.
20GF Score

Get the complete analysis for HKSE:00254

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

HK$0.24
Price
HK$0.27
GF Value