LGNRF (Legend Holdings) Cash Conversion Cycle: 19.00 (As of Dec. 2025)


LGNRF Legend Holdings Ltd LGNRF
78 GF Score
Price $1.13
GF Value $0.79
! 7 Warning Signs
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What is Legend Holdings Cash Conversion Cycle?

Legend Holdings LGNRF 78 Cash Conversion Cycle is 19.00 as of Dec. 2025. GuruFocus rates LGNRF with a GF Score™ of 78/100 and a GF Value™ of $0.79. The stock has 7 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.

Legend Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 50.16.
Legend Holdings's Days Inventory for the six months ended in Dec. 2025 was 44.16.
Legend Holdings's Days Payable for the six months ended in Dec. 2025 was 75.32.
Therefore, Legend Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 19.00.


Legend Holdings  (OTCPK:LGNRF) 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.


Legend Holdings Cash Conversion Cycle Related Terms


Legend Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Legend Holdings'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.

Legend Holdings Cash Conversion Cycle Chart

Legend Holdings 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 25.69 34.92 30.99 23.34 20.96

Legend Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 22.83 23.00 20.55 21.44 19.00

LGNRF vs DELL, SNDK, ANET: Cash Conversion Cycle Comparison

For the Computer Hardware subindustry, Legend Holdings'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.


Legend Holdings Cash Conversion Cycle vs Hardware Industry

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

* The bar in red indicates where Legend Holdings's Cash Conversion Cycle falls into.


LGNRF
78GF Score
Legend Holdings Ltd LGNRF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Legend Holdings 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.

Legend Holdings'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
=52.15+48.24-79.43
=20.96

Legend Holdings's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=50.16+44.16-75.32
=19.00

* 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 19.00 mean?
Legend Holdings (LGNRF) has a Cash Conversion Cycle of 19.00 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Legend Holdings and its competitors.
Is Legend Holdings' Cash Conversion Cycle too high?
Legend Holdings' current Cash Conversion Cycle is 19.00. The Hardware industry median Cash Conversion Cycle is 98.95. Legend Holdings' value of 19.00 is 80.8% below this industry median. Overall, Legend Holdings has a GF Score™ of 78/100, reflecting its overall financial health beyond just this single metric.
How does Legend Holdings' Cash Conversion Cycle compare to DELL and SNDK?
Legend Holdings' Cash Conversion Cycle of 19.00 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.95. Legend Holdings' value of 19.00 is 80.8% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.95, based on 2,475 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. Legend Holdings's current Cash Conversion Cycle of 19.00 is 80.8% 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 Legend Holdings and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Legend Holdings's current Cash Conversion Cycle is 19.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Legend Holdings stock overvalued right now?
Legend Holdings (LGNRF) has a current Cash Conversion Cycle of 19.00. The stock's GF Value™ is $0.79, compared to a current price of $1.13 — trading 43% above its estimated fair value. The current Cash Conversion Cycle is 19.00 and 80.8% below the Hardware industry median of 98.95. Legend Holdings' overall GF Score™ is 78/100 with 7 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 Legend Holdings (LGNRF), the current Cash Conversion Cycle is 19.00 as of Dec. 2025. 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 Legend Holdings (LGNRF) Overvalued in 2026?

Based on GuruFocus' analysis, Legend Holdings stock appears to be overvalued. The current stock price of $1.13 is trading 43% above its estimated GF Value™ of $0.79.

Key valuation signals for LGNRF:

  • Cash Conversion Cycle: 19.00
  • GF Value™: $0.79 vs. price of $1.13 (43% above fair value)
  • GF Score™: 78/100 with 7 warning signs
  • Industry Position: 80.8% below the Hardware median

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


Legend Holdings Business Description

Other Exchanges 03396:Hong Kong1PC:Germany
Address Court No. 2, Ke Xue Yuan Nanlu, Room 1701, 17th Floor, Block 1, Haidian District, Beinjing, CHN, 100190
Legend Holdings Ltd is a diversified industrial and investment group in China. It operates businesses through two segments: diversified industries operation, and industrial incubations and investments. The Industrial operations segment includes Lenovo, which is engaged in providing intelligent devices and infrastructure, and creates intelligent solutions, services and software; Levima Group, which is engaged in the research and development, production and sales of material products; Joyvio Group, which operates mainly to engaged in modern agriculture and food related business; and BIL, which mainly offers integrated banking services, including corporate and institutional banking, retail banking, private banking, capital markets, etc. It derives the majority of its revenue from Lenovo.
78GF Score

Get the complete analysis for LGNRF

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

$1.13
Price
$0.79
GF Value