PT Surya Pertiwi Tbk (ISX:SPTO) Cash Conversion Cycle: 128.08 (As of Mar. 2026)


ISX:SPTO PT Surya Pertiwi Tbk ISX:SPTO
80 GF Score
Price Rp555.00
GF Value Rp605.75
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is PT Surya Pertiwi Tbk Cash Conversion Cycle?

PT Surya Pertiwi Tbk ISX:SPTO 80 Cash Conversion Cycle is 128.08 as of Mar. 2026. GuruFocus rates ISX:SPTO with a GF Score™ of 80/100 and a GF Value™ of Rp605.75 (Fairly Valued). 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 Surya Pertiwi Tbk's Days Sales Outstanding for the three months ended in Mar. 2026 was 75.93.
PT Surya Pertiwi Tbk's Days Inventory for the three months ended in Mar. 2026 was 132.28.
PT Surya Pertiwi Tbk's Days Payable for the three months ended in Mar. 2026 was 80.13.
Therefore, PT Surya Pertiwi Tbk's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 128.08.


PT Surya Pertiwi Tbk  (ISX:SPTO) 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 Surya Pertiwi Tbk Cash Conversion Cycle Related Terms


PT Surya Pertiwi Tbk Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for PT Surya Pertiwi 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 Surya Pertiwi Tbk Cash Conversion Cycle Chart

PT Surya Pertiwi 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 71.84 70.82 86.68 82.74 101.96

PT Surya Pertiwi 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 87.40 114.95 118.37 108.32 128.08

ISX:SPTO vs SN, SGI, MHK: Cash Conversion Cycle Comparison

For the Furnishings, Fixtures & Appliances subindustry, PT Surya Pertiwi 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 Surya Pertiwi Tbk Cash Conversion Cycle vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, PT Surya Pertiwi Tbk's Cash Conversion Cycle distribution charts can be found below:

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


ISX:SPTO
80GF Score
PT Surya Pertiwi Tbk ISX:SPTO
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Surya Pertiwi 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 Surya Pertiwi 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
=74.6+115.27-87.91
=101.96

PT Surya Pertiwi 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
=75.93+132.28-80.13
=128.08

* 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 128.08 mean?
PT Surya Pertiwi Tbk (ISX:SPTO) has a Cash Conversion Cycle of 128.08 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on PT Surya Pertiwi Tbk and its competitors.
Is PT Surya Pertiwi Tbk's Cash Conversion Cycle too high?
PT Surya Pertiwi Tbk's current Cash Conversion Cycle is 128.08. The Furnishings, Fixtures & Appliances industry median Cash Conversion Cycle is 84.50. PT Surya Pertiwi Tbk's value of 128.08 is 51.6% above this industry median. Overall, PT Surya Pertiwi Tbk has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does PT Surya Pertiwi Tbk's Cash Conversion Cycle compare to SN and SGI?
PT Surya Pertiwi Tbk's Cash Conversion Cycle of 128.08 can be compared against companies in the Furnishings, Fixtures & Appliances industry. The industry median Cash Conversion Cycle is 84.50. PT Surya Pertiwi Tbk's value of 128.08 is 51.6% 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 Furnishings, Fixtures & Appliances company?
The median Cash Conversion Cycle among Furnishings, Fixtures & Appliances companies is 84.50, based on 430 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 Surya Pertiwi Tbk's current Cash Conversion Cycle of 128.08 is 51.6% 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 Surya Pertiwi Tbk and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Cash Conversion Cycle is 84.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Surya Pertiwi Tbk's current Cash Conversion Cycle is 128.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Surya Pertiwi Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Surya Pertiwi Tbk (ISX:SPTO) is currently considered Fairly Valued. The stock's GF Value™ is Rp605.75, compared to a current price of Rp555.00 — trading 8.4% below its estimated fair value. The current Cash Conversion Cycle is 128.08 and 51.6% above the Furnishings, Fixtures & Appliances industry median of 84.50. PT Surya Pertiwi Tbk's overall GF Score™ is 80/100 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 Surya Pertiwi Tbk (ISX:SPTO), the current Cash Conversion Cycle is 128.08 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 Surya Pertiwi Tbk (ISX:SPTO) Overvalued in 2026?

Based on GuruFocus' analysis, PT Surya Pertiwi Tbk stock appears to be undervalued. The current stock price of Rp555.00 is trading 8.4% below its estimated GF Value™ of Rp605.75. GuruFocus considers PT Surya Pertiwi Tbk to be Fairly Valued.

Key valuation signals for ISX:SPTO:

  • Cash Conversion Cycle: 128.08
  • GF Value™: Rp605.75 vs. price of Rp555.00 (8.4% below fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 51.6% above the Furnishings, Fixtures & Appliances median

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


PT Surya Pertiwi Tbk Business Description

Address Jalan Letjen S. Parman Kav. 81, Wisma 81 TOTO Office Building, Jakarta Barat, Jakarta, IDN, 11420
PT Surya Pertiwi Tbk mainly engage in porcelain sanitary industry, wood furnitures industry, others furnitures industry, flooring, walling, sanitary and ceiling equipment and self-owned or leased real estate. The company categorizes its operational activities into four segments: sanitary wares, fittings, kitchen products, and other related items. The four segments include Nine brands that are distributed by the Company, namely TOTO, Villeroy & Boch, Geberit, Stiebel Eltron, Franke, Kaldewei, Eco, Jacuzzi, and W.Atelier. Sanitary products, includes sanitary components, accessories and spare parts, among others (but not limited to) closet, urinal, bidet, washbasin as well as household appliances kitchen set, marbelite or synthetic marbles and vanity units, etc.
80GF Score

Get the complete analysis for ISX:SPTO

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

Rp555.00
Price
Rp605.75
GF Value