PT Superior Prima Sukses Tbk (ISX:BLES) Cash Conversion Cycle: 3.21 (As of Mar. 2026)


ISX:BLES PT Superior Prima Sukses Tbk ISX:BLES
11 GF Score
Price Rp140.00
! 2 Warning Signs
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What is PT Superior Prima Sukses Tbk Cash Conversion Cycle?

PT Superior Prima Sukses Tbk ISX:BLES +0.72% 11 Cash Conversion Cycle is 3.21 as of Mar. 2026. GuruFocus rates ISX:BLES with a GF Score™ of 11/100. The stock has 2 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.

PT Superior Prima Sukses Tbk's Days Sales Outstanding for the three months ended in Mar. 2026 was 33.97.
PT Superior Prima Sukses Tbk's Days Inventory for the three months ended in Mar. 2026 was 32.99.
PT Superior Prima Sukses Tbk's Days Payable for the three months ended in Mar. 2026 was 63.75.
Therefore, PT Superior Prima Sukses Tbk's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 3.21.


PT Superior Prima Sukses Tbk  (ISX:BLES) 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.


PT Superior Prima Sukses Tbk Cash Conversion Cycle Related Terms


PT Superior Prima Sukses Tbk Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for PT Superior Prima Sukses Tbk'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.

PT Superior Prima Sukses Tbk Cash Conversion Cycle Chart

PT Superior Prima Sukses Tbk Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
-6.74 -2.29 -11.08 -14.34 -3.19

PT Superior Prima Sukses Tbk Quarterly Data
Dec21 Dec22 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cash Conversion Cycle Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only -5.91 -16.49 -17.85 -7.84 3.21

ISX:BLES vs CRH, VMC, MLM: Cash Conversion Cycle Comparison

For the Building Materials subindustry, PT Superior Prima Sukses Tbk'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.


PT Superior Prima Sukses Tbk Cash Conversion Cycle vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, PT Superior Prima Sukses Tbk's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where PT Superior Prima Sukses Tbk's Cash Conversion Cycle falls into.


ISX:BLES
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PT Superior Prima Sukses Tbk ISX:BLES
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Superior Prima Sukses Tbk 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.

PT Superior Prima Sukses Tbk'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
=32.59+24.38-60.16
=-3.19

PT Superior Prima Sukses Tbk's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=33.97+32.99-63.75
=3.21

* 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 3.21 mean?
PT Superior Prima Sukses Tbk (ISX:BLES) has a Cash Conversion Cycle of 3.21 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on PT Superior Prima Sukses Tbk and its competitors.
Is PT Superior Prima Sukses Tbk's Cash Conversion Cycle too high?
PT Superior Prima Sukses Tbk's current Cash Conversion Cycle is 3.21. The Building Materials industry median Cash Conversion Cycle is 75.61. PT Superior Prima Sukses Tbk's value of 3.21 is 95.8% below this industry median. Overall, PT Superior Prima Sukses Tbk has a GF Score™ of 11/100, reflecting its overall financial health beyond just this single metric.
How does PT Superior Prima Sukses Tbk's Cash Conversion Cycle compare to CRH and VMC?
PT Superior Prima Sukses Tbk's Cash Conversion Cycle of 3.21 can be compared against companies in the Building Materials industry. The industry median Cash Conversion Cycle is 75.61. PT Superior Prima Sukses Tbk's value of 3.21 is 95.8% 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 Building Materials company?
The median Cash Conversion Cycle among Building Materials companies is 75.61, based on 403 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. PT Superior Prima Sukses Tbk's current Cash Conversion Cycle of 3.21 is 95.8% 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 PT Superior Prima Sukses Tbk and its competitors. For the Building Materials industry, the median Cash Conversion Cycle is 75.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Superior Prima Sukses Tbk's current Cash Conversion Cycle is 3.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Superior Prima Sukses Tbk stock overvalued right now?
PT Superior Prima Sukses Tbk (ISX:BLES) has a current Cash Conversion Cycle of 3.21. The current Cash Conversion Cycle is 3.21 and 95.8% below the Building Materials industry median of 75.61. PT Superior Prima Sukses Tbk's overall GF Score™ is 11/100 with 2 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 PT Superior Prima Sukses Tbk (ISX:BLES), the current Cash Conversion Cycle is 3.21 as of Mar. 2026. 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.

PT Superior Prima Sukses Tbk Business Description

Address Jalan Raya Kupang Baru No 27, Dukuh Kupang, Dukuh Pakis, East Java, Surabaya, IDN, 60225
PT Superior Prima Sukses Tbk is engaged in the lightweight brick manufacturing industry with the brands BLESSCON and SUPERIOR BLOCK. PT Superior Prima Sukses Tbk. The Company conducts business activities by categorizing regions into its business segments, namely Java and Outside Java. Company generates majority revenue from the Java segment.
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