C&N Holdings (HKSE:08430) Cash Conversion Cycle: 170.50 (As of Dec. 2025)

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What is C&N Holdings Cash Conversion Cycle?

C&N Holdings HKSE:08430 Cash Conversion Cycle is 170.50 as of Dec. 2025. 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.

C&N Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 206.33.
C&N Holdings's Days Inventory for the six months ended in Dec. 2025 was 0.
C&N Holdings's Days Payable for the six months ended in Dec. 2025 was 35.83.
Therefore, C&N Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 170.50.


C&N Holdings  (HKSE:08430) 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.


C&N Holdings Cash Conversion Cycle Related Terms


C&N Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for C&N 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.

C&N Holdings Cash Conversion Cycle Chart

C&N 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 41.71 39.31 60.82 84.98 130.33

C&N Holdings Semi-Annual Data
Dec15 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 51.49 75.89 96.02 115.00 170.50

HKSE:08430 vs ODFL, XPO, KNX: Cash Conversion Cycle Comparison

For the Trucking subindustry, C&N 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.


C&N Holdings Cash Conversion Cycle vs Transportation Industry

For the Transportation industry and Industrials sector, C&N Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where C&N Holdings's Cash Conversion Cycle falls into.



C&N 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.

C&N 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
=161.77+0-31.44
=130.33

C&N 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
=206.33+0-35.83
=170.50

* 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 170.50 mean?
C&N Holdings (HKSE:08430) has a Cash Conversion Cycle of 170.50 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on C&N Holdings and its competitors.
Is C&N Holdings' Cash Conversion Cycle too high?
C&N Holdings' current Cash Conversion Cycle is 170.50. The Transportation industry median Cash Conversion Cycle is 19.62. C&N Holdings' value of 170.50 is 769% above this industry median.
How does C&N Holdings' Cash Conversion Cycle compare to ODFL and XPO?
C&N Holdings' Cash Conversion Cycle of 170.50 can be compared against companies in the Transportation industry. The industry median Cash Conversion Cycle is 19.62. C&N Holdings' value of 170.50 is 769% 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 Transportation company?
The median Cash Conversion Cycle among Transportation companies is 19.62, based on 1,003 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. C&N Holdings's current Cash Conversion Cycle of 170.50 is 769% 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 C&N Holdings and its competitors. For the Transportation industry, the median Cash Conversion Cycle is 19.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C&N Holdings's current Cash Conversion Cycle is 170.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C&N Holdings stock overvalued right now?
Based on GuruFocus' analysis, C&N Holdings (HKSE:08430) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.07, compared to a current price of HK$0.08 — trading 10% above its estimated fair value. The current Cash Conversion Cycle is 170.50 and 769% above the Transportation industry median of 19.62. 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 C&N Holdings (HKSE:08430), the current Cash Conversion Cycle is 170.50 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.

C&N Holdings Business Description

Address 3 Soon Lee Street, Number 06-03, Pioneer Junction, Singapore, SGP, 627606
C&N Holdings Ltd is engaged in offering various transport management services to the logistics industry in Singapore and Hong Kong, including trucking and hubbing services. Trucking services refer to the delivery of cargo, containers, from customers' designated pickup points to their designated delivery point. Hubbing services refer to the handling and storage of laden and empty containers at the group's logistics yard or other locations designated by the customers. The cargoes that it transports for customers include various types of plastic resin, scrap steel, wastepaper products and others. Its segments include the trucking segment and the hubbing segment. The trucking segment derives the majority of the revenue.