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Tu Yi Holding Co's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 24.36.
Tu Yi Holding Co's Days Inventory for the
six
months ended in Dec. 2025 was 1.23.
Tu Yi Holding Co's Days Payable for the
six
months ended in Dec. 2025 was 27.48.
Therefore, Tu Yi Holding Co's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was -1.89.
Tu Yi Holding Co (HKSE:01701) 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.
Tu Yi Holding Co Cash Conversion Cycle Related Terms
Tu Yi Holding Co Cash Conversion Cycle Historical Data
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The historical data trend for Tu Yi Holding 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.
HKSE:01701 vs BKNG, ABNB, RCL: Cash Conversion Cycle Comparison
For the Travel Services subindustry, Tu Yi Holding 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.
Tu Yi Holding Co Cash Conversion Cycle vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Tu Yi Holding Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Tu Yi Holding Co's Cash Conversion Cycle falls into.
Tu Yi Holding 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.
Tu Yi Holding Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Tu Yi Holding Co (HKSE:01701) has a Cash Conversion Cycle of -1.89 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tu Yi Holding Co and its competitors.
Is Tu Yi Holding Co's Cash Conversion Cycle too high?
Tu Yi Holding Co's current Cash Conversion Cycle is -1.89.
How does Tu Yi Holding Co's Cash Conversion Cycle compare to BKNG and ABNB?
Tu Yi Holding Co's Cash Conversion Cycle of -1.89 can be compared against companies in the Travel & Leisure industry. The industry median Cash Conversion Cycle is 10.08. 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 Travel & Leisure company?
The median Cash Conversion Cycle among Travel & Leisure companies is 10.08, based on 839 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. 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 Tu Yi Holding Co and its competitors. For the Travel & Leisure industry, the median Cash Conversion Cycle is 10.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tu Yi Holding Co's current Cash Conversion Cycle is -1.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tu Yi Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Tu Yi Holding Co (HKSE:01701) is currently considered Significantly Undervalued. The stock's GF Value™ is HK$0.34, compared to a current price of HK$0.07 — trading 78.8% below its estimated fair value. The current Cash Conversion Cycle is -1.89. 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 Tu Yi Holding Co (HKSE:01701), the current Cash Conversion Cycle is -1.89 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.
Tu Yi Holding Co Ltd is mainly engaged in the provision of outbound travel products and services. The Group operates through segments including sales of outbound travel package tours and day tours, sales of free independent traveller products, provision of visa application processing service, duty-free shop business, hotels operation, and provision of tour-related catering services. The sales of outbound travel package tours and the day tours segment generate maximum revenue. The Group operates in the PRC and Japan, with the PRC generating maximum revenue.
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