China Star Entertainment (HKSE:00326) Cash Conversion Cycle: 5,064.85 (As of Dec. 2025)

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HKSE:00326 China Star Entertainment Ltd HKSE:00326
37 GF Score
Price HK$7.62
! 5 Warning Signs
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What is China Star Entertainment Cash Conversion Cycle?

China Star Entertainment HKSE:00326 +2.90% 37 Cash Conversion Cycle is 5,064.85 as of Dec. 2025. GuruFocus rates HKSE:00326 with a GF Score™ of 37/100. 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 Star Entertainment's Days Sales Outstanding for the six months ended in Dec. 2025 was 3.33.
China Star Entertainment's Days Inventory for the six months ended in Dec. 2025 was 5214.44.
China Star Entertainment's Days Payable for the six months ended in Dec. 2025 was 152.92.
Therefore, China Star Entertainment's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 5,064.85.


China Star Entertainment  (HKSE:00326) 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 Star Entertainment Cash Conversion Cycle Related Terms


China Star Entertainment Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for China Star Entertainment'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 Star Entertainment Cash Conversion Cycle Chart

China Star Entertainment 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 9,795,535.28 2,881,899.27 9,879.65 2,016.17 3,853.92

China Star Entertainment 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 10,082.48 4,705.78 1,246.70 3,049.83 5,064.85

HKSE:00326 vs NFLX, DIS, WBD: Cash Conversion Cycle Comparison

For the Real Estate - Development subindustry, China Star Entertainment'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 Star Entertainment Cash Conversion Cycle vs Real Estate Industry

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

* The bar in red indicates where China Star Entertainment's Cash Conversion Cycle falls into.


HKSE:00326
37GF Score
China Star Entertainment Ltd HKSE:00326
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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China Star Entertainment 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 Star Entertainment'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
=1.46+3954.01-101.55
=3,853.92

China Star Entertainment'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
=3.33+5214.44-152.92
=5,064.85

* 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 5,064.85 mean?
China Star Entertainment (HKSE:00326) has a Cash Conversion Cycle of 5,064.85 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on China Star Entertainment and its competitors.
Is China Star Entertainment's Cash Conversion Cycle too high?
China Star Entertainment's current Cash Conversion Cycle is 5,064.85. The Real Estate industry median Cash Conversion Cycle is 303.85. China Star Entertainment's value of 5,064.85 is 1566.9% above this industry median. Overall, China Star Entertainment has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.
How does China Star Entertainment's Cash Conversion Cycle compare to NFLX and DIS?
China Star Entertainment's Cash Conversion Cycle of 5,064.85 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 303.85. China Star Entertainment's value of 5,064.85 is 1566.9% 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 Real Estate company?
The median Cash Conversion Cycle among Real Estate companies is 303.85, based on 1,732 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 Star Entertainment's current Cash Conversion Cycle of 5,064.85 is 1566.9% 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 China Star Entertainment and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 303.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Star Entertainment's current Cash Conversion Cycle is 5,064.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Star Entertainment stock overvalued right now?
China Star Entertainment (HKSE:00326) has a current Cash Conversion Cycle of 5,064.85. The current Cash Conversion Cycle is 5,064.85 and 1566.9% above the Real Estate industry median of 303.85. China Star Entertainment's overall GF Score™ is 37/100 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 Star Entertainment (HKSE:00326), the current Cash Conversion Cycle is 5,064.85 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.

China Star Entertainment Business Description

Address 168-200 Connaught Road Central, Unit 3409 Shun Tak Centre, West Tower, Hong Kong, HKG
China Star Entertainment Ltd is an investment holding company. It is principally engaged in investment, production, distribution and licensing of films and television drama series, short dramas and online movies, provision of artist management services, properties development and investment, building management services and development, promotion and operation in multi-channel network e-commerce platform and development and sales of private label products. The Group has three reportable segments: 1) film related business operations; 2) property development and investment operations; and 3) multi-media and entertainment business operations. The majority of revenue is derived from Property development and investment operations segment. Geographically, it derives maximum revenue from Macau.
37GF Score

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

HK$7.62
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