Kam Hing International Holdings (HKSE:02307) Cash Conversion Cycle: 69.15 (As of Dec. 2025)

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HKSE:02307 Kam Hing International Holdings Ltd HKSE:02307
38 GF Score
Price HK$0.14
GF Value HK$0.19
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Kam Hing International Holdings Cash Conversion Cycle?

Kam Hing International Holdings HKSE:02307 -9.15% 38 Cash Conversion Cycle is 69.15 as of Dec. 2025. GuruFocus rates HKSE:02307 with a GF Score™ of 38/100 and a GF Value™ of HK$0.19 (Modestly Undervalued). The stock has 3 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.

Kam Hing International Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 47.56.
Kam Hing International Holdings's Days Inventory for the six months ended in Dec. 2025 was 87.97.
Kam Hing International Holdings's Days Payable for the six months ended in Dec. 2025 was 66.38.
Therefore, Kam Hing International Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 69.15.


Kam Hing International Holdings  (HKSE:02307) 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.


Kam Hing International Holdings Cash Conversion Cycle Related Terms


Kam Hing International Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Kam Hing International 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.

Kam Hing International Holdings Cash Conversion Cycle Chart

Kam Hing International Holdings 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 88.09 96.81 72.53 56.90 56.85

Kam Hing International Holdings 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 75.35 81.60 72.44 70.59 69.15

Kam Hing International Holdings Cash Conversion Cycle Competitor Comparison

For the Textile Manufacturing subindustry, Kam Hing International 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.


Kam Hing International Holdings Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Kam Hing International Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Kam Hing International Holdings's Cash Conversion Cycle falls into.


HKSE:02307
38GF Score
Kam Hing International Holdings Ltd HKSE:02307
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kam Hing International 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.

Kam Hing International Holdings'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
=38.28+88.21-69.64
=56.85

Kam Hing International Holdings'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
=47.56+87.97-66.38
=69.15

* 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 69.15 mean?
Kam Hing International Holdings (HKSE:02307) has a Cash Conversion Cycle of 69.15 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Kam Hing International Holdings and its competitors.
Is Kam Hing International Holdings' Cash Conversion Cycle too high?
Kam Hing International Holdings' current Cash Conversion Cycle is 69.15. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.59. Kam Hing International Holdings' value of 69.15 is 44.5% below this industry median. Overall, Kam Hing International Holdings has a GF Score™ of 38/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kam Hing International Holdings' Cash Conversion Cycle compare to competitors?
Kam Hing International Holdings' Cash Conversion Cycle of 69.15 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.59. Kam Hing International Holdings' value of 69.15 is 44.5% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.59, based on 1,041 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. Kam Hing International Holdings's current Cash Conversion Cycle of 69.15 is 44.5% 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 Kam Hing International Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kam Hing International Holdings's current Cash Conversion Cycle is 69.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kam Hing International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kam Hing International Holdings (HKSE:02307) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.19, compared to a current price of HK$0.14 — trading 26.8% below its estimated fair value. The current Cash Conversion Cycle is 69.15 and 44.5% below the Manufacturing - Apparel & Accessories industry median of 124.59. Kam Hing International Holdings' overall GF Score™ is 38/100 with 3 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 Kam Hing International Holdings (HKSE:02307), the current Cash Conversion Cycle is 69.15 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 Kam Hing International Holdings (HKSE:02307) Overvalued in 2026?

Based on GuruFocus' analysis, Kam Hing International Holdings stock appears to be undervalued. The current stock price of HK$0.14 is trading 26.8% below its estimated GF Value™ of HK$0.19. GuruFocus considers Kam Hing International Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:02307:

  • Cash Conversion Cycle: 69.15
  • GF Value™: HK$0.19 vs. price of HK$0.14 (26.8% below fair value)
  • GF Score™: 38/100 with 3 warning signs
  • Industry Position: 44.5% below the Manufacturing - Apparel & Accessories median

No single metric tells the full story. See the HKSE:02307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kam Hing International Holdings Business Description

Address No. 3 Hoi Shing Road, Unit A, 23rd Floor, TML Tower, Tsuen Wan, New Territories, Hong Kong, HKG
Kam Hing International Holdings Ltd is a textile manufacturing company. The company is engaged in marketing and sales, research and development, production processes including knitting, fabric dyeing, and yarn dyeing, and final processing, such as setting and pre-shrinking. The company's segment based on products and services includes Fabric products, Garment products, and Other segments. Its fabric products segment is involved in the production and sale of knitted fabric and dyed yarn and the provision related to subcontracting services. It generates maximum revenue from the Fabric products segment. Geographically, it derives a majority of its revenue from Korea and has a presence in Mainland China, Vietnam, Hong Kong, Taiwan, Singapore, the United States, and Other Countries.
38GF Score

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

HK$0.14
Price
HK$0.19
GF Value