PT Essa Industries Indonesia Tbk (ISX:ESSA) Cash Conversion Cycle: 77.94 (As of Mar. 2026)

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ISX:ESSA PT Essa Industries Indonesia Tbk ISX:ESSA
87 GF Score
Price Rp590.00
GF Value Rp856.09
Valuation Significantly Undervalued
! 2 Warning Signs
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What is PT Essa Industries Indonesia Tbk Cash Conversion Cycle?

PT Essa Industries Indonesia Tbk ISX:ESSA +2.61% 87 Cash Conversion Cycle is 77.94 as of Mar. 2026. GuruFocus rates ISX:ESSA with a GF Score™ of 87/100 and a GF Value™ of Rp856.09 (Significantly Undervalued). 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 Essa Industries Indonesia Tbk's Days Sales Outstanding for the three months ended in Mar. 2026 was 29.78.
PT Essa Industries Indonesia Tbk's Days Inventory for the three months ended in Mar. 2026 was 68.25.
PT Essa Industries Indonesia Tbk's Days Payable for the three months ended in Mar. 2026 was 20.09.
Therefore, PT Essa Industries Indonesia Tbk's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 77.94.


PT Essa Industries Indonesia Tbk  (ISX:ESSA) 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 Essa Industries Indonesia Tbk Cash Conversion Cycle Related Terms


PT Essa Industries Indonesia Tbk Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for PT Essa Industries Indonesia 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 Essa Industries Indonesia Tbk Cash Conversion Cycle Chart

PT Essa Industries Indonesia Tbk 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 30.00 26.21 67.00 64.23 72.33

PT Essa Industries Indonesia Tbk Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 61.20 62.82 86.29 76.73 77.94

ISX:ESSA vs DOW: Cash Conversion Cycle Comparison

For the Chemicals subindustry, PT Essa Industries Indonesia 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 Essa Industries Indonesia Tbk Cash Conversion Cycle vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, PT Essa Industries Indonesia Tbk's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where PT Essa Industries Indonesia Tbk's Cash Conversion Cycle falls into.


ISX:ESSA
87GF Score
PT Essa Industries Indonesia Tbk ISX:ESSA
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Essa Industries Indonesia 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 Essa Industries Indonesia 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
=31.96+59.91-19.54
=72.33

PT Essa Industries Indonesia 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
=29.78+68.25-20.09
=77.94

* 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 77.94 mean?
PT Essa Industries Indonesia Tbk (ISX:ESSA) has a Cash Conversion Cycle of 77.94 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on PT Essa Industries Indonesia Tbk and its competitors.
Is PT Essa Industries Indonesia Tbk's Cash Conversion Cycle too high?
PT Essa Industries Indonesia Tbk's current Cash Conversion Cycle is 77.94. The Chemicals industry median Cash Conversion Cycle is 89.43. PT Essa Industries Indonesia Tbk's value of 77.94 is 12.8% below this industry median. Overall, PT Essa Industries Indonesia Tbk has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Essa Industries Indonesia Tbk's Cash Conversion Cycle compare to DOW?
PT Essa Industries Indonesia Tbk's Cash Conversion Cycle of 77.94 can be compared against companies in the Chemicals industry. The industry median Cash Conversion Cycle is 89.43. PT Essa Industries Indonesia Tbk's value of 77.94 is 12.8% 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 Chemicals company?
The median Cash Conversion Cycle among Chemicals companies is 89.43, based on 1,578 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 Essa Industries Indonesia Tbk's current Cash Conversion Cycle of 77.94 is 12.8% 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 Essa Industries Indonesia Tbk and its competitors. For the Chemicals industry, the median Cash Conversion Cycle is 89.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Essa Industries Indonesia Tbk's current Cash Conversion Cycle is 77.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Essa Industries Indonesia Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Essa Industries Indonesia Tbk (ISX:ESSA) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp856.09, compared to a current price of Rp590.00 — trading 31.1% below its estimated fair value. The current Cash Conversion Cycle is 77.94 and 12.8% below the Chemicals industry median of 89.43. PT Essa Industries Indonesia Tbk's overall GF Score™ is 87/100 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 Essa Industries Indonesia Tbk (ISX:ESSA), the current Cash Conversion Cycle is 77.94 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.

Is PT Essa Industries Indonesia Tbk (ISX:ESSA) Overvalued in 2026?

Based on GuruFocus' analysis, PT Essa Industries Indonesia Tbk stock appears to be undervalued. The current stock price of Rp590.00 is trading 31.1% below its estimated GF Value™ of Rp856.09. GuruFocus considers PT Essa Industries Indonesia Tbk to be Significantly Undervalued.

Key valuation signals for ISX:ESSA:

  • Cash Conversion Cycle: 77.94
  • GF Value™: Rp856.09 vs. price of Rp590.00 (31.1% below fair value)
  • GF Score™: 87/100 with 2 warning signs
  • Industry Position: 12.8% below the Chemicals median

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


PT Essa Industries Indonesia Tbk Business Description

Address Jalan Prof. Dr. Satrio, Kav. 3-5, DBS Bank Tower, 18th Floor, Ciputra World 1 Jakarta, Jakarta, IDN, 12940
PT Essa Industries Indonesia Tbk owns and operates privately owned domestic liquefied petroleum gas (LPG) refinery in Indonesia. Its main business is the refining and processing of natural gas to produce LPG (mixture of Propane and Butane), condensate, methanol, carbonation and gasification of coal, or other hydrocarbon materials. The principal products of the company include LPG, Condensate and Ammonia. It is also engaged in other activities such as crude oil mining, Wholesale trade in gas, liquid and solid fuels and similar products, Gas distribution and supporting service activities related to oil and gas mining carried out on a fee or contract basis. The company's segments are; LPG refinery, Ammonia which generates key revenue, and others.
87GF Score

Get the complete analysis for ISX:ESSA

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

Rp590.00
Price
Rp856.09
GF Value