360 Ludashi Holdings (HKSE:03601) Cash Conversion Cycle: 39.51 (As of Dec. 2025)

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HKSE:03601 360 Ludashi Holdings Ltd HKSE:03601
88 GF Score
Price HK$0.68
GF Value HK$1.24
Valuation Significantly Undervalued
! 3 Warning Signs
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What is 360 Ludashi Holdings Cash Conversion Cycle?

360 Ludashi Holdings HKSE:03601 -1.45% 88 Cash Conversion Cycle is 39.51 as of Dec. 2025. GuruFocus rates HKSE:03601 with a GF Score™ of 88/100 and a GF Value™ of HK$1.24 (Significantly 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.

360 Ludashi Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 55.5.
360 Ludashi Holdings's Days Inventory for the six months ended in Dec. 2025 was 0.03.
360 Ludashi Holdings's Days Payable for the six months ended in Dec. 2025 was 16.02.
Therefore, 360 Ludashi Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 39.51.


360 Ludashi Holdings  (HKSE:03601) 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.


360 Ludashi Holdings Cash Conversion Cycle Related Terms


360 Ludashi Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for 360 Ludashi 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.

360 Ludashi Holdings Cash Conversion Cycle Chart

360 Ludashi 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 17.26 4.23 0.51 12.81 35.37

360 Ludashi Holdings Semi-Annual Data
Dec16 Dec17 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 -1.76 16.27 36.39 38.76 39.51

HKSE:03601 vs GOOGL, META, SPOT: Cash Conversion Cycle Comparison

For the Internet Content & Information subindustry, 360 Ludashi 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.


360 Ludashi Holdings Cash Conversion Cycle vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, 360 Ludashi Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where 360 Ludashi Holdings's Cash Conversion Cycle falls into.


HKSE:03601
88GF Score
360 Ludashi Holdings Ltd HKSE:03601
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

360 Ludashi 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.

360 Ludashi 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
=52.46+0.04-17.13
=35.37

360 Ludashi 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
=55.5+0.03-16.02
=39.51

* 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 39.51 mean?
360 Ludashi Holdings (HKSE:03601) has a Cash Conversion Cycle of 39.51 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on 360 Ludashi Holdings and its competitors.
Is 360 Ludashi Holdings' Cash Conversion Cycle too high?
360 Ludashi Holdings' current Cash Conversion Cycle is 39.51. The Interactive Media industry median Cash Conversion Cycle is 15.91. 360 Ludashi Holdings' value of 39.51 is 148.4% above this industry median. Overall, 360 Ludashi Holdings has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 360 Ludashi Holdings' Cash Conversion Cycle compare to GOOGL and META?
360 Ludashi Holdings' Cash Conversion Cycle of 39.51 can be compared against companies in the Interactive Media industry. The industry median Cash Conversion Cycle is 15.91. 360 Ludashi Holdings' value of 39.51 is 148.4% 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 an Interactive Media company?
The median Cash Conversion Cycle among Interactive Media companies is 15.91, based on 542 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. 360 Ludashi Holdings's current Cash Conversion Cycle of 39.51 is 148.4% 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 360 Ludashi Holdings and its competitors. For the Interactive Media industry, the median Cash Conversion Cycle is 15.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 360 Ludashi Holdings's current Cash Conversion Cycle is 39.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 360 Ludashi Holdings stock overvalued right now?
Based on GuruFocus' analysis, 360 Ludashi Holdings (HKSE:03601) is currently considered Significantly Undervalued. The stock's GF Value™ is HK$1.24, compared to a current price of HK$0.68 — trading 45.2% below its estimated fair value. The current Cash Conversion Cycle is 39.51 and 148.4% above the Interactive Media industry median of 15.91. 360 Ludashi Holdings' overall GF Score™ is 88/100 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 360 Ludashi Holdings (HKSE:03601), the current Cash Conversion Cycle is 39.51 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 360 Ludashi Holdings (HKSE:03601) Overvalued in 2026?

Based on GuruFocus' analysis, 360 Ludashi Holdings stock appears to be undervalued. The current stock price of HK$0.68 is trading 45.2% below its estimated GF Value™ of HK$1.24. GuruFocus considers 360 Ludashi Holdings to be Significantly Undervalued.

Key valuation signals for HKSE:03601:

  • Cash Conversion Cycle: 39.51
  • GF Value™: HK$1.24 vs. price of HK$0.68 (45.2% below fair value)
  • GF Score™: 88/100 with 3 warning signs
  • Industry Position: 148.4% above the Interactive Media median

No single metric tells the full story. See the HKSE:03601 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


360 Ludashi Holdings Business Description

Address 1268 Tianfu Avenue, 11th Floor, 11-24 Tianfu Software Site E1, High-tech Zone, Sichuan Province, Chengdu, CHN, 610041
360 Ludashi Holdings Ltd develops PC and mobile devices utility software offered free-of-charge to users and monetized through online advertising and online game business. Ludashi Software specializes in PC and smartphone hardware and system benchmarking and monitoring. The Group has accumulated a large user base through free download and installation of Ludashi Software and other utility software. It also provides precise traffic placement and referral services for live streaming and short video content on mobile e-commerce platforms, generating stable revenue from online advertising. Its segments include online traffic monetization and electronic devices sales, with online traffic monetization generating maximum revenue. The Group generates maximum revenue from the PRC.
88GF Score

Get the complete analysis for HKSE:03601

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

HK$0.68
Price
HK$1.24
GF Value