Lushang Life Services Co (HKSE:02376) Cash Conversion Cycle: 76.22 (As of Dec. 2025)

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HKSE:02376 Lushang Life Services Co Ltd HKSE:02376
75 GF Score
Price HK$2.30
GF Value HK$1.71
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Lushang Life Services Co Cash Conversion Cycle?

Lushang Life Services Co HKSE:02376 75 Cash Conversion Cycle is 76.22 as of Dec. 2025. GuruFocus rates HKSE:02376 with a GF Score™ of 75/100 and a GF Value™ of HK$1.71 (Significantly Overvalued). The stock has 5 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.

Lushang Life Services Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 169.48.
Lushang Life Services Co's Days Inventory for the six months ended in Dec. 2025 was 5.98.
Lushang Life Services Co's Days Payable for the six months ended in Dec. 2025 was 99.24.
Therefore, Lushang Life Services Co's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 76.22.


Lushang Life Services Co  (HKSE:02376) 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.


Lushang Life Services Co Cash Conversion Cycle Related Terms


Lushang Life Services Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Lushang Life Services 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.

Lushang Life Services Co Cash Conversion Cycle Chart

Lushang Life Services Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial 47.06 43.91 33.11 39.59 61.83

Lushang Life Services Co Semi-Annual Data
Dec19 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 -61.17 40.42 52.36 57.56 76.22

HKSE:02376 vs CBRE, BEKE, JLL: Cash Conversion Cycle Comparison

For the Real Estate Services subindustry, Lushang Life Services 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.


Lushang Life Services Co Cash Conversion Cycle vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Lushang Life Services Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Lushang Life Services Co's Cash Conversion Cycle falls into.


HKSE:02376
75GF Score
Lushang Life Services Co Ltd HKSE:02376
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lushang Life Services 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.

Lushang Life Services 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
=156.39+5.49-100.05
=61.83

Lushang Life Services 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
=169.48+5.98-99.24
=76.22

* 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 76.22 mean?
Lushang Life Services Co (HKSE:02376) has a Cash Conversion Cycle of 76.22 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lushang Life Services Co and its competitors.
Is Lushang Life Services Co's Cash Conversion Cycle too high?
Lushang Life Services Co's current Cash Conversion Cycle is 76.22. The Real Estate industry median Cash Conversion Cycle is 302.89. Lushang Life Services Co's value of 76.22 is 74.8% below this industry median. Overall, Lushang Life Services Co has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lushang Life Services Co's Cash Conversion Cycle compare to CBRE and BEKE?
Lushang Life Services Co's Cash Conversion Cycle of 76.22 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 302.89. Lushang Life Services Co's value of 76.22 is 74.8% 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 302.89, 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. Lushang Life Services Co's current Cash Conversion Cycle of 76.22 is 74.8% 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 Lushang Life Services Co and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 302.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lushang Life Services Co's current Cash Conversion Cycle is 76.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lushang Life Services Co stock overvalued right now?
Based on GuruFocus' analysis, Lushang Life Services Co (HKSE:02376) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$1.71, compared to a current price of HK$2.30 — trading 34.5% above its estimated fair value. The current Cash Conversion Cycle is 76.22 and 74.8% below the Real Estate industry median of 302.89. Lushang Life Services Co's overall GF Score™ is 75/100 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 Lushang Life Services Co (HKSE:02376), the current Cash Conversion Cycle is 76.22 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 Lushang Life Services Co (HKSE:02376) Overvalued in 2026?

Based on GuruFocus' analysis, Lushang Life Services Co stock appears to be overvalued. The current stock price of HK$2.30 is trading 34.5% above its estimated GF Value™ of HK$1.71. GuruFocus considers Lushang Life Services Co to be Significantly Overvalued.

Key valuation signals for HKSE:02376:

  • Cash Conversion Cycle: 76.22
  • GF Value™: HK$1.71 vs. price of HK$2.30 (34.5% above fair value)
  • GF Score™: 75/100 with 5 warning signs
  • Industry Position: 74.8% below the Real Estate median

No single metric tells the full story. See the HKSE:02376 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lushang Life Services Co Business Description

Address No. 9777 Jingshi Road, Room 202, Block 2, Lushang Guo’ao City, Building 2, Lixia District, Shandong Province, Jinan, CHN
Lushang Life Services Co Ltd is in the property services and management industry, providing property management services, community value added services and non-owner value added services mainly in PRC. Its business model is property management services; value-added services to non-property owners; and community value-added services. It provide property management to a diversified portfolio of properties, including residential properties; non-residential properties such as commercial complexes, municipal facilities, office buildings, apartments, schools, theme towns, hospitals, industrial park. It derives the majority of from property management services. Its basic services includes customer service, engineering services, security services, environmental services, and value-added services.
75GF 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$2.30
Price
HK$1.71
GF Value