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Lung Fung Group Holdings's Days Sales Outstanding for the
six
months ended in Mar. 2026 was 1.04.
Lung Fung Group Holdings's Days Inventory for the
six
months ended in Mar. 2026 was 61.16.
Lung Fung Group Holdings's Days Payable for the
six
months ended in Mar. 2026 was 19.08.
Therefore, Lung Fung Group Holdings's Cash Conversion Cycle (CCC) for the
six
months ended in Mar. 2026 was 43.12.
Lung Fung Group Holdings (HKSE:02290) 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.
Lung Fung Group Holdings Cash Conversion Cycle Related Terms
Lung Fung Group Holdings Cash Conversion Cycle Historical Data
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The historical data trend for Lung Fung Group Holdings'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.
Lung Fung Group Holdings Cash Conversion Cycle Chart
Lung Fung Group Holdings Annual Data
Trend
Mar23
Mar24
Mar25
Mar26
Cash Conversion Cycle
43.35
31.76
41.62
43.12
Lung Fung Group Holdings Semi-Annual Data
Mar23
Mar24
Mar25
Mar26
Cash Conversion Cycle
43.35
31.76
41.62
43.12
HKSE:02290 vs DDS: Cash Conversion Cycle Comparison
For the Department Stores subindustry, Lung Fung Group Holdings'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.
Lung Fung Group Holdings Cash Conversion Cycle vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Lung Fung Group Holdings's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Lung Fung Group Holdings's Cash Conversion Cycle falls into.
Lung Fung Group Holdings 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.
Lung Fung Group Holdings's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 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.
Lung Fung Group Holdings (HKSE:02290) has a Cash Conversion Cycle of 43.12 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lung Fung Group Holdings and its competitors.
Is Lung Fung Group Holdings' Cash Conversion Cycle too high?
Lung Fung Group Holdings' current Cash Conversion Cycle is 43.12. The Retail - Cyclical industry median Cash Conversion Cycle is 67.82. Lung Fung Group Holdings' value of 43.12 is 36.4% below this industry median. Overall, Lung Fung Group Holdings has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does Lung Fung Group Holdings' Cash Conversion Cycle compare to DDS?
Lung Fung Group Holdings' Cash Conversion Cycle of 43.12 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 67.82. Lung Fung Group Holdings' value of 43.12 is 36.4% 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 Retail - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 67.82, based on 1,130 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. Lung Fung Group Holdings's current Cash Conversion Cycle of 43.12 is 36.4% 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 Lung Fung Group Holdings and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 67.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lung Fung Group Holdings's current Cash Conversion Cycle is 43.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lung Fung Group Holdings stock overvalued right now?
Lung Fung Group Holdings (HKSE:02290) has a current Cash Conversion Cycle of 43.12. The current Cash Conversion Cycle is 43.12 and 36.4% below the Retail - Cyclical industry median of 67.82. Lung Fung Group Holdings' overall GF Score™ is 17/100 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 Lung Fung Group Holdings (HKSE:02290), the current Cash Conversion Cycle is 43.12 as of Mar. 2026. 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.
Lung Fung Group Holdings Ltd is an investment holding company. Along with its subsidiaries, the company operates as a Hong Kong-based chain retail store of beauty, health and pharmaceutical products under the 'Lung Fung' brand. It principally engaged in the sales of a wide variety of beauty products, health products, pharmaceutical products and other consumer goods such as household and daily essentials and food products. The majority of revenue is derived from the sales of Beauty products through retail stores located in Hong Kong.
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