Kwoon Chung Bus Holdings (HKSE:00306) Cash Conversion Cycle: 30.15 (As of Mar. 2026)

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:00306 Kwoon Chung Bus Holdings Ltd HKSE:00306
69 GF Score
Price HK$2.73
GF Value HK$2.81
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Kwoon Chung Bus Holdings Cash Conversion Cycle?

Kwoon Chung Bus Holdings HKSE:00306 69 Cash Conversion Cycle is 30.15 as of Mar. 2026. GuruFocus rates HKSE:00306 with a GF Score™ of 69/100 and a GF Value™ of HK$2.81 (Fairly Valued). The stock has 3 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.

Kwoon Chung Bus Holdings's Days Sales Outstanding for the six months ended in Mar. 2026 was 36.02.
Kwoon Chung Bus Holdings's Days Inventory for the six months ended in Mar. 2026 was 8.31.
Kwoon Chung Bus Holdings's Days Payable for the six months ended in Mar. 2026 was 14.18.
Therefore, Kwoon Chung Bus Holdings's Cash Conversion Cycle (CCC) for the six months ended in Mar. 2026 was 30.15.


Kwoon Chung Bus Holdings  (HKSE:00306) 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.


Kwoon Chung Bus Holdings Cash Conversion Cycle Related Terms


Kwoon Chung Bus Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Kwoon Chung Bus 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.

Kwoon Chung Bus Holdings Cash Conversion Cycle Chart

Kwoon Chung Bus Holdings Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 32.32 33.53 33.04 39.79 35.27

Kwoon Chung Bus Holdings Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 31.32 42.01 36.14 42.97 30.15

HKSE:00306 vs UNP, CSX, NSC: Cash Conversion Cycle Comparison

For the Railroads subindustry, Kwoon Chung Bus 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.


Kwoon Chung Bus Holdings Cash Conversion Cycle vs Transportation Industry

For the Transportation industry and Industrials sector, Kwoon Chung Bus Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Kwoon Chung Bus Holdings's Cash Conversion Cycle falls into.


HKSE:00306
69GF Score
Kwoon Chung Bus Holdings Ltd HKSE:00306
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kwoon Chung Bus 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.

Kwoon Chung Bus Holdings's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=41.02+8.33-14.08
=35.27

Kwoon Chung Bus Holdings's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=36.02+8.31-14.18
=30.15

* 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 30.15 mean?
Kwoon Chung Bus Holdings (HKSE:00306) has a Cash Conversion Cycle of 30.15 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Kwoon Chung Bus Holdings and its competitors.
Is Kwoon Chung Bus Holdings' Cash Conversion Cycle too high?
Kwoon Chung Bus Holdings' current Cash Conversion Cycle is 30.15. The Transportation industry median Cash Conversion Cycle is 19.62. Kwoon Chung Bus Holdings' value of 30.15 is 53.7% above this industry median. Overall, Kwoon Chung Bus Holdings has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kwoon Chung Bus Holdings' Cash Conversion Cycle compare to UNP and CSX?
Kwoon Chung Bus Holdings' Cash Conversion Cycle of 30.15 can be compared against companies in the Transportation industry. The industry median Cash Conversion Cycle is 19.62. Kwoon Chung Bus Holdings' value of 30.15 is 53.7% 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 Transportation company?
The median Cash Conversion Cycle among Transportation companies is 19.62, based on 1,003 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. Kwoon Chung Bus Holdings's current Cash Conversion Cycle of 30.15 is 53.7% 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 Kwoon Chung Bus Holdings and its competitors. For the Transportation industry, the median Cash Conversion Cycle is 19.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kwoon Chung Bus Holdings's current Cash Conversion Cycle is 30.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kwoon Chung Bus Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kwoon Chung Bus Holdings (HKSE:00306) is currently considered Fairly Valued. The stock's GF Value™ is HK$2.81, compared to a current price of HK$2.73 — trading 2.8% below its estimated fair value. The current Cash Conversion Cycle is 30.15 and 53.7% above the Transportation industry median of 19.62. Kwoon Chung Bus Holdings' overall GF Score™ is 69/100 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 Kwoon Chung Bus Holdings (HKSE:00306), the current Cash Conversion Cycle is 30.15 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 Kwoon Chung Bus Holdings (HKSE:00306) Overvalued in 2026?

Based on GuruFocus' analysis, Kwoon Chung Bus Holdings stock appears to be undervalued. The current stock price of HK$2.73 is trading 2.8% below its estimated GF Value™ of HK$2.81. GuruFocus considers Kwoon Chung Bus Holdings to be Fairly Valued.

Key valuation signals for HKSE:00306:

  • Cash Conversion Cycle: 30.15
  • GF Value™: HK$2.81 vs. price of HK$2.73 (2.8% below fair value)
  • GF Score™: 69/100 with 3 warning signs
  • Industry Position: 53.7% above the Transportation median

No single metric tells the full story. See the HKSE:00306 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kwoon Chung Bus Holdings Business Description

Address 8 Chong Fu Road, 3rd Floor, Chai Wan, Hong Kong, HKG
Kwoon Chung Bus Holdings Ltd is engaged in transportation businesses. The company's operating segment includes a Non-franchised Bus; Limousine; Franchised Bus and PLB; Mainland China Business and Others. It generates maximum revenue from the Non-franchised bus segment. The Non-franchised bus segment includes the provision of non-franchised bus hire services in Hong Kong, cross-boundary passenger transportation services (other than limousine hire services) between Hong Kong and Mainland China, and other related services. Geographically, it operates in Hong Kong and Macau; and Chinese Mainland.
69GF Score

Get the complete analysis for HKSE:00306

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

HK$2.73
Price
HK$2.81
GF Value