Smart Digital Technology Group (HKSE:01159) Cash Conversion Cycle: 36.34 (As of Dec. 2025)

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HKSE:01159 Smart Digital Technology Group Ltd HKSE:01159
29 GF Score
Price HK$2.49
GF Value HK$0.53
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Smart Digital Technology Group Cash Conversion Cycle?

Smart Digital Technology Group HKSE:01159 29 Cash Conversion Cycle is 36.34 as of Dec. 2025. GuruFocus rates HKSE:01159 with a GF Score™ of 29/100 and a GF Value™ of HK$0.53 (Significantly Overvalued). The stock has 8 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.

Smart Digital Technology Group's Days Sales Outstanding for the six months ended in Dec. 2025 was 36.34.
Smart Digital Technology Group's Days Inventory for the six months ended in Dec. 2025 was 0.
Smart Digital Technology Group's Days Payable for the six months ended in Dec. 2025 was 0.
Therefore, Smart Digital Technology Group's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 36.34.


Smart Digital Technology Group  (HKSE:01159) 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.


Smart Digital Technology Group Cash Conversion Cycle Related Terms


Smart Digital Technology Group Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Smart Digital Technology Group'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.

Smart Digital Technology Group Cash Conversion Cycle Chart

Smart Digital Technology Group 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 93.12 116.82 36.48 108.55 33.82

Smart Digital Technology Group 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 30.37 81.65 134.08 0.00 36.34

HKSE:01159 vs NFLX, DIS, WBD: Cash Conversion Cycle Comparison

For the Entertainment subindustry, Smart Digital Technology Group'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.


Smart Digital Technology Group Cash Conversion Cycle vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Smart Digital Technology Group's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Smart Digital Technology Group's Cash Conversion Cycle falls into.


HKSE:01159
29GF Score
Smart Digital Technology Group Ltd HKSE:01159
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Smart Digital Technology Group 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.

Smart Digital Technology Group'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
=33.82+0-0
=33.82

Smart Digital Technology Group'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
=36.34+0-0
=36.34

* 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 36.34 mean?
Smart Digital Technology Group (HKSE:01159) has a Cash Conversion Cycle of 36.34 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Smart Digital Technology Group and its competitors.
Is Smart Digital Technology Group's Cash Conversion Cycle too high?
Smart Digital Technology Group's current Cash Conversion Cycle is 36.34. The Media - Diversified industry median Cash Conversion Cycle is 19.97. Smart Digital Technology Group's value of 36.34 is 82% above this industry median. Overall, Smart Digital Technology Group has a GF Score™ of 29/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Smart Digital Technology Group's Cash Conversion Cycle compare to NFLX and DIS?
Smart Digital Technology Group's Cash Conversion Cycle of 36.34 can be compared against companies in the Media - Diversified industry. The industry median Cash Conversion Cycle is 19.97. Smart Digital Technology Group's value of 36.34 is 82% 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 Media - Diversified company?
The median Cash Conversion Cycle among Media - Diversified companies is 19.97, based on 1,006 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. Smart Digital Technology Group's current Cash Conversion Cycle of 36.34 is 82% 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 Smart Digital Technology Group and its competitors. For the Media - Diversified industry, the median Cash Conversion Cycle is 19.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Digital Technology Group's current Cash Conversion Cycle is 36.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Digital Technology Group stock overvalued right now?
Based on GuruFocus' analysis, Smart Digital Technology Group (HKSE:01159) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.53, compared to a current price of HK$2.49 — trading 369.8% above its estimated fair value. The current Cash Conversion Cycle is 36.34 and 82% above the Media - Diversified industry median of 19.97. Smart Digital Technology Group's overall GF Score™ is 29/100 with 8 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 Smart Digital Technology Group (HKSE:01159), the current Cash Conversion Cycle is 36.34 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 Smart Digital Technology Group (HKSE:01159) Overvalued in 2026?

Based on GuruFocus' analysis, Smart Digital Technology Group stock appears to be overvalued. The current stock price of HK$2.49 is trading 369.8% above its estimated GF Value™ of HK$0.53. GuruFocus considers Smart Digital Technology Group to be Significantly Overvalued.

Key valuation signals for HKSE:01159:

  • Cash Conversion Cycle: 36.34
  • GF Value™: HK$0.53 vs. price of HK$2.49 (369.8% above fair value)
  • GF Score™: 29/100 with 8 warning signs
  • Industry Position: 82% above the Media - Diversified median

No single metric tells the full story. See the HKSE:01159 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Smart Digital Technology Group Business Description

Address 16 Harcourt Road, Room 406, 4th floor, Hong Kong, HKG
Smart Digital Technology Group Ltd formerly Starlight Culture Entertainment Group Ltd is engaged in media and culture business. It operates in a single segment Media and Culture business that engages in investment production and distribution of entertainment content such as film and television programs. The company operates in USA, Hong Kong and the PRC, it derives revenue from the United States of America.
29GF Score

Get the complete analysis for HKSE:01159

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

HK$2.49
Price
HK$0.53
GF Value