Gaush Meditech (HKSE:02407) Cash Conversion Cycle: 164.97 (As of Dec. 2025)

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HKSE:02407 Gaush Meditech Ltd HKSE:02407
67 GF Score
Price HK$5.00
GF Value HK$13.40
Valuation Possible Value Trap
! 3 Warning Signs
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What is Gaush Meditech Cash Conversion Cycle?

Gaush Meditech HKSE:02407 +1.42% 67 Cash Conversion Cycle is 164.97 as of Dec. 2025. GuruFocus rates HKSE:02407 with a GF Score™ of 67/100 and a GF Value™ of HK$13.40 (Possible Value Trap). 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.

Gaush Meditech's Days Sales Outstanding for the six months ended in Dec. 2025 was 41.83.
Gaush Meditech's Days Inventory for the six months ended in Dec. 2025 was 156.59.
Gaush Meditech's Days Payable for the six months ended in Dec. 2025 was 33.45.
Therefore, Gaush Meditech's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 164.97.


Gaush Meditech  (HKSE:02407) 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.


Gaush Meditech Cash Conversion Cycle Related Terms


Gaush Meditech Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Gaush Meditech'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.

Gaush Meditech Cash Conversion Cycle Chart

Gaush Meditech Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial 127.42 167.84 157.22 161.61 169.67

Gaush Meditech 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 149.79 174.15 149.56 195.47 164.97

HKSE:02407 vs ABT, SYK, MDT: Cash Conversion Cycle Comparison

For the Medical Devices subindustry, Gaush Meditech'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.


Gaush Meditech Cash Conversion Cycle vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Gaush Meditech's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Gaush Meditech's Cash Conversion Cycle falls into.


HKSE:02407
67GF Score
Gaush Meditech Ltd HKSE:02407
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gaush Meditech 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.

Gaush Meditech'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
=42.91+163.33-36.57
=169.67

Gaush Meditech'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
=41.83+156.59-33.45
=164.97

* 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 164.97 mean?
Gaush Meditech (HKSE:02407) has a Cash Conversion Cycle of 164.97 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Gaush Meditech and its competitors.
Is Gaush Meditech's Cash Conversion Cycle too high?
Gaush Meditech's current Cash Conversion Cycle is 164.97. The Medical Devices & Instruments industry median Cash Conversion Cycle is 157.71. Gaush Meditech's value of 164.97 is 4.6% above this industry median. Overall, Gaush Meditech has a GF Score™ of 67/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gaush Meditech's Cash Conversion Cycle compare to ABT and SYK?
Gaush Meditech's Cash Conversion Cycle of 164.97 can be compared against companies in the Medical Devices & Instruments industry. The industry median Cash Conversion Cycle is 157.71. Gaush Meditech's value of 164.97 is 4.6% above 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 Medical Devices & Instruments company?
The median Cash Conversion Cycle among Medical Devices & Instruments companies is 157.71, based on 816 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. Gaush Meditech's current Cash Conversion Cycle of 164.97 is 4.6% above 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 Gaush Meditech and its competitors. For the Medical Devices & Instruments industry, the median Cash Conversion Cycle is 157.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gaush Meditech's current Cash Conversion Cycle is 164.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gaush Meditech stock overvalued right now?
Based on GuruFocus' analysis, Gaush Meditech (HKSE:02407) is currently considered Possible Value Trap. The stock's GF Value™ is HK$13.40, compared to a current price of HK$5.00 — trading 62.7% below its estimated fair value. The current Cash Conversion Cycle is 164.97 and 4.6% above the Medical Devices & Instruments industry median of 157.71. Gaush Meditech's overall GF Score™ is 67/100 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 Gaush Meditech (HKSE:02407), the current Cash Conversion Cycle is 164.97 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 Gaush Meditech (HKSE:02407) Overvalued in 2026?

Based on GuruFocus' analysis, Gaush Meditech stock appears to be undervalued. The current stock price of HK$5.00 is trading 62.7% below its estimated GF Value™ of HK$13.40. GuruFocus considers Gaush Meditech to be Possible Value Trap.

Key valuation signals for HKSE:02407:

  • Cash Conversion Cycle: 164.97
  • GF Value™: HK$13.40 vs. price of HK$5.00 (62.7% below fair value)
  • GF Score™: 67/100 with 3 warning signs
  • Industry Position: 4.6% above the Medical Devices & Instruments median

No single metric tells the full story. See the HKSE:02407 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gaush Meditech Business Description

Other Exchanges F7Y:Germany
Address No.11 Dongzhimen South Avenue, Room 1901, Building A, Zhonghui Plaza, Dongcheng District, Beijing, CHN
Gaush Meditech Ltd is a provider of a broad spectrum of manufacture and sale ophthalmic medical devices and provision of technical services. The segments of the company include Proprietary products segment that derives maximum revenue, develops and produces surgical equipment and related supporting software, intra-optical lens, ophthalmic disease diagnosis and treatment equipment and related supporting consumables independently; Distribution products segment sells multi-function diagnostic equipment, ocular fundus diagnosis, surgical and treatment equipment and related supporting consumables produced by ophthalmic medical equipment manufacturers; Technical services segment provides warranty services, maintenance services and other related consumables; and Others segment.
67GF Score

Get the complete analysis for HKSE:02407

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

HK$5.00
Price
HK$13.40
GF Value