LCTC (Lifeloc Technologies) Cash Conversion Cycle: 189.73 (As of Mar. 2026)


LCTC Lifeloc Technologies Inc LCTC
61 GF Score
Price $2.70
GF Value $3.03
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Lifeloc Technologies Cash Conversion Cycle?

Lifeloc Technologies LCTC 61 Cash Conversion Cycle is 189.73 as of Mar. 2026. GuruFocus rates LCTC with a GF Score™ of 61/100 and a GF Value™ of $3.03 (Modestly Undervalued). 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.

Lifeloc Technologies's Days Sales Outstanding for the three months ended in Mar. 2026 was 32.26.
Lifeloc Technologies's Days Inventory for the three months ended in Mar. 2026 was 189.48.
Lifeloc Technologies's Days Payable for the three months ended in Mar. 2026 was 32.01.
Therefore, Lifeloc Technologies's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 189.73.


Lifeloc Technologies  (OTCPK:LCTC) 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.


Lifeloc Technologies Cash Conversion Cycle Related Terms


Lifeloc Technologies Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Lifeloc Technologies'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.

Lifeloc Technologies Cash Conversion Cycle Chart

Lifeloc Technologies 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 228.56 178.87 198.63 225.38 202.45

Lifeloc Technologies 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 199.78 205.74 204.40 192.88 189.73

LCTC vs SCND, QURT, FCUV: Cash Conversion Cycle Comparison

For the Scientific & Technical Instruments subindustry, Lifeloc Technologies'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.


Lifeloc Technologies Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, Lifeloc Technologies's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Lifeloc Technologies's Cash Conversion Cycle falls into.


LCTC
61GF Score
Lifeloc Technologies Inc LCTC
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Lifeloc Technologies 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.

Lifeloc Technologies'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
=30.43+190.8-18.78
=202.45

Lifeloc Technologies'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
=32.26+189.48-32.01
=189.73

* 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 189.73 mean?
Lifeloc Technologies (LCTC) has a Cash Conversion Cycle of 189.73 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lifeloc Technologies and its competitors.
Is Lifeloc Technologies' Cash Conversion Cycle too high?
Lifeloc Technologies' current Cash Conversion Cycle is 189.73. The Hardware industry median Cash Conversion Cycle is 98.94. Lifeloc Technologies' value of 189.73 is 91.8% above this industry median. Overall, Lifeloc Technologies has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lifeloc Technologies' Cash Conversion Cycle compare to SCND and QURT?
Lifeloc Technologies' Cash Conversion Cycle of 189.73 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.94. Lifeloc Technologies' value of 189.73 is 91.8% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.94, based on 2,478 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. Lifeloc Technologies's current Cash Conversion Cycle of 189.73 is 91.8% 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 Lifeloc Technologies and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lifeloc Technologies's current Cash Conversion Cycle is 189.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lifeloc Technologies stock overvalued right now?
Based on GuruFocus' analysis, Lifeloc Technologies (LCTC) is currently considered Modestly Undervalued. The stock's GF Value™ is $3.03, compared to a current price of $2.70 — trading 10.9% below its estimated fair value. The current Cash Conversion Cycle is 189.73 and 91.8% above the Hardware industry median of 98.94. Lifeloc Technologies' overall GF Score™ is 61/100 with 5 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 Lifeloc Technologies (LCTC), the current Cash Conversion Cycle is 189.73 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 Lifeloc Technologies (LCTC) Overvalued in 2026?

Based on GuruFocus' analysis, Lifeloc Technologies stock appears to be undervalued. The current stock price of $2.70 is trading 10.9% below its estimated GF Value™ of $3.03. GuruFocus considers Lifeloc Technologies to be Modestly Undervalued.

Key valuation signals for LCTC:

  • Cash Conversion Cycle: 189.73
  • GF Value™: $3.03 vs. price of $2.70 (10.9% below fair value)
  • GF Score™: 61/100 with 5 warning signs
  • Industry Position: 91.8% above the Hardware median

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


Lifeloc Technologies Business Description

Address 12441 West 49th Avenue, Wheat Ridge, CO, USA, 80033
Lifeloc Technologies Inc is a developer, manufacturer, and marketer of portable hand-held and fixed station breathalyzers and related accessories, supplies, and education. It offers fuel-cell-based breath alcohol testing equipment and also a line of supplies, accessories, services, and training to support customers' alcohol testing programs. The company operates through one segment. The products of the company include: L series breathalyzers, FC series breathalyzers, Sentinel alcohol system, calibration equipment, impairment goggles, AlcoMark breath testing management software.
61GF Score

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

$2.70
Price
$3.03
GF Value