PT Pan Brothers Tbk (ISX:PBRX) Cash Conversion Cycle: 142.32 (As of Mar. 2026)

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ISX:PBRX PT Pan Brothers Tbk ISX:PBRX
59 GF Score
Price Rp27.00
GF Value Rp16.17
Valuation Significantly Overvalued
! 3 Warning Signs
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What is PT Pan Brothers Tbk Cash Conversion Cycle?

PT Pan Brothers Tbk ISX:PBRX +3.85% 59 Cash Conversion Cycle is 142.32 as of Mar. 2026. GuruFocus rates ISX:PBRX with a GF Score™ of 59/100 and a GF Value™ of Rp16.17 (Significantly Overvalued). 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.

PT Pan Brothers Tbk's Days Sales Outstanding for the three months ended in Mar. 2026 was 28.53.
PT Pan Brothers Tbk's Days Inventory for the three months ended in Mar. 2026 was 164.72.
PT Pan Brothers Tbk's Days Payable for the three months ended in Mar. 2026 was 50.93.
Therefore, PT Pan Brothers Tbk's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 142.32.


PT Pan Brothers Tbk  (ISX:PBRX) 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 Pan Brothers Tbk Cash Conversion Cycle Related Terms


PT Pan Brothers Tbk Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for PT Pan Brothers 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 Pan Brothers Tbk Cash Conversion Cycle Chart

PT Pan Brothers 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 161.10 180.81 244.87 273.34 128.68

PT Pan Brothers 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 185.45 151.58 129.19 129.07 142.32

ISX:PBRX vs RL, LEVI, VFC: Cash Conversion Cycle Comparison

For the Apparel Manufacturing subindustry, PT Pan Brothers 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 Pan Brothers Tbk Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, PT Pan Brothers Tbk's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where PT Pan Brothers Tbk's Cash Conversion Cycle falls into.


ISX:PBRX
59GF Score
PT Pan Brothers Tbk ISX:PBRX
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Pan Brothers 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 Pan Brothers 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
=31.17+133.63-36.12
=128.68

PT Pan Brothers 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
=28.53+164.72-50.93
=142.32

* 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 142.32 mean?
PT Pan Brothers Tbk (ISX:PBRX) has a Cash Conversion Cycle of 142.32 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on PT Pan Brothers Tbk and its competitors.
Is PT Pan Brothers Tbk's Cash Conversion Cycle too high?
PT Pan Brothers Tbk's current Cash Conversion Cycle is 142.32. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.59. PT Pan Brothers Tbk's value of 142.32 is 14.2% above this industry median. Overall, PT Pan Brothers Tbk has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Pan Brothers Tbk's Cash Conversion Cycle compare to RL and LEVI?
PT Pan Brothers Tbk's Cash Conversion Cycle of 142.32 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.59. PT Pan Brothers Tbk's value of 142.32 is 14.2% 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 Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.59, based on 1,041 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 Pan Brothers Tbk's current Cash Conversion Cycle of 142.32 is 14.2% 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 PT Pan Brothers Tbk and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Pan Brothers Tbk's current Cash Conversion Cycle is 142.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Pan Brothers Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Pan Brothers Tbk (ISX:PBRX) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp16.17, compared to a current price of Rp27.00 — trading 67% above its estimated fair value. The current Cash Conversion Cycle is 142.32 and 14.2% above the Manufacturing - Apparel & Accessories industry median of 124.59. PT Pan Brothers Tbk's overall GF Score™ is 59/100 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 PT Pan Brothers Tbk (ISX:PBRX), the current Cash Conversion Cycle is 142.32 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 Pan Brothers Tbk (ISX:PBRX) Overvalued in 2026?

Based on GuruFocus' analysis, PT Pan Brothers Tbk stock appears to be overvalued. The current stock price of Rp27.00 is trading 67% above its estimated GF Value™ of Rp16.17. GuruFocus considers PT Pan Brothers Tbk to be Significantly Overvalued.

Key valuation signals for ISX:PBRX:

  • Cash Conversion Cycle: 142.32
  • GF Value™: Rp16.17 vs. price of Rp27.00 (67% above fair value)
  • GF Score™: 59/100 with 3 warning signs
  • Industry Position: 14.2% above the Manufacturing - Apparel & Accessories median

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


PT Pan Brothers Tbk Business Description

Address Jalan Siliwangi No. 178, Alam Jaya, Jatiuwung, Tangerang, IDN, 15133
PT Pan Brothers Tbk is an apparel manufacturer based in Indonesia. It manufactures all kinds of garments using various fabrics, ranging from performance wear to woven garments, catering to the needs of international and local apparel brands. Additionally, through its subsidiary, the company is involved in the retailing of garments through brands like Salt and Pepper, Zoe the Label, and Wastu. Its product portfolio comprises activewear jackets, ski outerwear, pants, shorts, shirts, dresses, etc. The company's export markets are spread across the globe, including the United States, Europe, Asia, Australia, New Zealand, and other countries. Geographically, it derives maximum revenue from Asia, followed by America, Europe, and other regions, through the sale of garments.
59GF Score

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

Rp27.00
Price
Rp16.17
GF Value