C&D Newin Paper & Pulp (HKSE:00731) Cash Conversion Cycle: 21.81 (As of Dec. 2025)

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HKSE:00731 C&D Newin Paper & Pulp Corp Ltd HKSE:00731
23 GF Score
Price HK$0.31
GF Value HK$0.19
Valuation Significantly Overvalued
! 6 Warning Signs
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What is C&D Newin Paper & Pulp Cash Conversion Cycle?

C&D Newin Paper & Pulp HKSE:00731 +1.64% 23 Cash Conversion Cycle is 21.81 as of Dec. 2025. GuruFocus rates HKSE:00731 with a GF Score™ of 23/100 and a GF Value™ of HK$0.19 (Significantly Overvalued). 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.

C&D Newin Paper & Pulp's Days Sales Outstanding for the six months ended in Dec. 2025 was 6.45.
C&D Newin Paper & Pulp's Days Inventory for the six months ended in Dec. 2025 was 49.54.
C&D Newin Paper & Pulp's Days Payable for the six months ended in Dec. 2025 was 34.18.
Therefore, C&D Newin Paper & Pulp's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 21.81.


C&D Newin Paper & Pulp  (HKSE:00731) 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.


C&D Newin Paper & Pulp Cash Conversion Cycle Related Terms


C&D Newin Paper & Pulp Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for C&D Newin Paper & Pulp'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.

C&D Newin Paper & Pulp Cash Conversion Cycle Chart

C&D Newin Paper & Pulp Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 213.27 16.18 -7.11 -3.53 18.96

C&D Newin Paper & Pulp Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 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 -20.51 -25.35 -2.65 25.81 21.81

C&D Newin Paper & Pulp Cash Conversion Cycle Competitor Comparison

For the Paper & Paper Products subindustry, C&D Newin Paper & Pulp'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.


C&D Newin Paper & Pulp Cash Conversion Cycle vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, C&D Newin Paper & Pulp's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where C&D Newin Paper & Pulp's Cash Conversion Cycle falls into.


HKSE:00731
23GF Score
C&D Newin Paper & Pulp Corp Ltd HKSE:00731
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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C&D Newin Paper & Pulp 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.

C&D Newin Paper & Pulp'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
=6.35+50.05-37.44
=18.96

C&D Newin Paper & Pulp'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
=6.45+49.54-34.18
=21.81

* 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 21.81 mean?
C&D Newin Paper & Pulp (HKSE:00731) has a Cash Conversion Cycle of 21.81 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on C&D Newin Paper & Pulp and its competitors.
Is C&D Newin Paper & Pulp's Cash Conversion Cycle too high?
C&D Newin Paper & Pulp's current Cash Conversion Cycle is 21.81. The Forest Products industry median Cash Conversion Cycle is 88.40. C&D Newin Paper & Pulp's value of 21.81 is 75.3% below this industry median. Overall, C&D Newin Paper & Pulp has a GF Score™ of 23/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C&D Newin Paper & Pulp's Cash Conversion Cycle compare to competitors?
C&D Newin Paper & Pulp's Cash Conversion Cycle of 21.81 can be compared against companies in the Forest Products industry. The industry median Cash Conversion Cycle is 88.40. C&D Newin Paper & Pulp's value of 21.81 is 75.3% 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 Forest Products company?
The median Cash Conversion Cycle among Forest Products companies is 88.40, based on 282 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. C&D Newin Paper & Pulp's current Cash Conversion Cycle of 21.81 is 75.3% 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 C&D Newin Paper & Pulp and its competitors. For the Forest Products industry, the median Cash Conversion Cycle is 88.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C&D Newin Paper & Pulp's current Cash Conversion Cycle is 21.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C&D Newin Paper & Pulp stock overvalued right now?
Based on GuruFocus' analysis, C&D Newin Paper & Pulp (HKSE:00731) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.19, compared to a current price of HK$0.31 — trading 63.2% above its estimated fair value. The current Cash Conversion Cycle is 21.81 and 75.3% below the Forest Products industry median of 88.40. C&D Newin Paper & Pulp's overall GF Score™ is 23/100 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 C&D Newin Paper & Pulp (HKSE:00731), the current Cash Conversion Cycle is 21.81 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 C&D Newin Paper & Pulp (HKSE:00731) Overvalued in 2026?

Based on GuruFocus' analysis, C&D Newin Paper & Pulp stock appears to be overvalued. The current stock price of HK$0.31 is trading 63.2% above its estimated GF Value™ of HK$0.19. GuruFocus considers C&D Newin Paper & Pulp to be Significantly Overvalued.

Key valuation signals for HKSE:00731:

  • Cash Conversion Cycle: 21.81
  • GF Value™: HK$0.19 vs. price of HK$0.31 (63.2% above fair value)
  • GF Score™: 23/100 with 6 warning signs
  • Industry Position: 75.3% below the Forest Products median

No single metric tells the full story. See the HKSE:00731 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C&D Newin Paper & Pulp Business Description

Address No. 168-200, Connaught Road Central, Rooms 2306B & 2307, 23rd Floor, West Tower, Shun Tak Centre, Hong Kong, HKG
C&D Newin Paper & Pulp Corp Ltd is engaged in the manufacturing, trading, recycling, and marketing of paper products. The company has two business segments: Paper manufacturing and selling; and Trading. The firm generates the majority of its revenue from the paper manufacturing and selling segment, which is engaged in the manufacturing and sale of paper and pulp-related products. The Trading segment is engaged in the trading of paper and pulp and any ancillary or related raw materials. Geographically, the company generates all of its revenue from the PRC.
23GF Score

Get the complete analysis for HKSE:00731

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

HK$0.31
Price
HK$0.19
GF Value