China Tianbao Group Development Co (HKSE:01427) Cash Conversion Cycle: 4.45 (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:01427 China Tianbao Group Development Co Ltd HKSE:01427
48 GF Score
Price HK$0.22
GF Value HK$0.15
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is China Tianbao Group Development Co Cash Conversion Cycle?

China Tianbao Group Development Co HKSE:01427 48 Cash Conversion Cycle is 4.45 as of Dec. 2025. GuruFocus rates HKSE:01427 with a GF Score™ of 48/100 and a GF Value™ of HK$0.15 (Significantly Overvalued). The stock has 7 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 Tianbao Group Development Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 89.02.
China Tianbao Group Development Co's Days Inventory for the six months ended in Dec. 2025 was 269.78.
China Tianbao Group Development Co's Days Payable for the six months ended in Dec. 2025 was 354.35.
Therefore, China Tianbao Group Development Co's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 4.45.


China Tianbao Group Development Co  (HKSE:01427) 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 Tianbao Group Development Co Cash Conversion Cycle Related Terms


China Tianbao Group Development Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for China Tianbao Group Development Co'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 Tianbao Group Development Co Cash Conversion Cycle Chart

China Tianbao Group Development Co 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 214.75 363.14 158.66 75.94 -1.44

China Tianbao Group Development Co Semi-Annual Data
Dec16 Dec17 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 133.78 135.99 75.00 71.04 4.45

China Tianbao Group Development Co Cash Conversion Cycle Competitor Comparison

For the Real Estate - Diversified subindustry, China Tianbao Group Development Co'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 Tianbao Group Development Co Cash Conversion Cycle vs Real Estate Industry

For the Real Estate industry and Real Estate sector, China Tianbao Group Development Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where China Tianbao Group Development Co's Cash Conversion Cycle falls into.


HKSE:01427
48GF Score
China Tianbao Group Development Co Ltd HKSE:01427
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Tianbao Group Development Co 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 Tianbao Group Development Co'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
=91.37+290.39-383.2
=-1.44

China Tianbao Group Development Co'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
=89.02+269.78-354.35
=4.45

* 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 4.45 mean?
China Tianbao Group Development Co (HKSE:01427) has a Cash Conversion Cycle of 4.45 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on China Tianbao Group Development Co and its competitors.
Is China Tianbao Group Development Co's Cash Conversion Cycle too high?
China Tianbao Group Development Co's current Cash Conversion Cycle is 4.45. The Real Estate industry median Cash Conversion Cycle is 322.10. China Tianbao Group Development Co's value of 4.45 is 98.6% below this industry median. Overall, China Tianbao Group Development Co has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Tianbao Group Development Co's Cash Conversion Cycle compare to competitors?
China Tianbao Group Development Co's Cash Conversion Cycle of 4.45 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 322.10. China Tianbao Group Development Co's value of 4.45 is 98.6% 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 Real Estate company?
The median Cash Conversion Cycle among Real Estate companies is 322.10, based on 1,733 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 Tianbao Group Development Co's current Cash Conversion Cycle of 4.45 is 98.6% 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 China Tianbao Group Development Co and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 322.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Tianbao Group Development Co's current Cash Conversion Cycle is 4.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Tianbao Group Development Co stock overvalued right now?
Based on GuruFocus' analysis, China Tianbao Group Development Co (HKSE:01427) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.15, compared to a current price of HK$0.22 — trading 44% above its estimated fair value. The current Cash Conversion Cycle is 4.45 and 98.6% below the Real Estate industry median of 322.10. China Tianbao Group Development Co's overall GF Score™ is 48/100 with 7 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 Tianbao Group Development Co (HKSE:01427), the current Cash Conversion Cycle is 4.45 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 China Tianbao Group Development Co (HKSE:01427) Overvalued in 2026?

Based on GuruFocus' analysis, China Tianbao Group Development Co stock appears to be overvalued. The current stock price of HK$0.22 is trading 44% above its estimated GF Value™ of HK$0.15. GuruFocus considers China Tianbao Group Development Co to be Significantly Overvalued.

Key valuation signals for HKSE:01427:

  • Cash Conversion Cycle: 4.45
  • GF Value™: HK$0.15 vs. price of HK$0.22 (44% above fair value)
  • GF Score™: 48/100 with 7 warning signs
  • Industry Position: 98.6% below the Real Estate median

No single metric tells the full story. See the HKSE:01427 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Tianbao Group Development Co Business Description

Address No. 33, Guanyun East Road, Zhuozhou County, Hebei Province, Zhuozhou, CHN
China Tianbao Group Development Co Ltd is a conglomerate integrating construction, property development, and healthcare operations based in Zhuozhou, Hebei Province, the PRC. The group's business scope covers construction, planning and design, property development, property sales, investment and operation, healthcare services, and other multi-industry sectors. It operates in three segments Construction contracting segment engages in the provision of services relating to construction as a general contractor for building construction projects, infrastructure construction projects and property investment; Property development and others; and Healthcare. Majority of the revenue is derived from Construction contracting segment.
48GF Score

Get the complete analysis for HKSE:01427

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

HK$0.22
Price
HK$0.15
GF Value