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Lens Technology Co's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 57.28.
Lens Technology Co's Days Inventory for the
three
months ended in Mar. 2026 was 54.85.
Lens Technology Co's Days Payable for the
three
months ended in Mar. 2026 was 115.16.
Therefore, Lens Technology Co's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was -3.03.
Lens Technology Co (OTCPK:LNTCY) 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.
Lens Technology Co Cash Conversion Cycle Related Terms
Lens Technology Co Cash Conversion Cycle Historical Data
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The historical data trend for Lens Technology Co'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.
LNTCY vs APH, GLW, TEL: Cash Conversion Cycle Comparison
For the Electronic Components subindustry, Lens Technology Co'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.
Lens Technology Co Cash Conversion Cycle vs Hardware Industry
For the Hardware industry and Technology sector, Lens Technology Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Lens Technology Co's Cash Conversion Cycle falls into.
Lens Technology Co 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.
Lens Technology Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Lens Technology Co (LNTCY) has a Cash Conversion Cycle of -3.03 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lens Technology Co and its competitors.
Is Lens Technology Co's Cash Conversion Cycle too high?
Lens Technology Co's current Cash Conversion Cycle is -3.03. Overall, Lens Technology Co has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lens Technology Co's Cash Conversion Cycle compare to APH and GLW?
Lens Technology Co's Cash Conversion Cycle of -3.03 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.60. 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 98.60, 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. 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 Lens Technology Co and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lens Technology Co's current Cash Conversion Cycle is -3.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lens Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Lens Technology Co (LNTCY) is currently considered Significantly Overvalued. The stock's GF Value™ is $6.63, compared to a current price of $10.61 — trading 60% above its estimated fair value. The current Cash Conversion Cycle is -3.03. Lens Technology Co's overall GF Score™ is 67/100 with 4 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 Lens Technology Co (LNTCY), the current Cash Conversion Cycle is -3.03 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 Lens Technology Co (LNTCY) Overvalued in 2026?
Based on GuruFocus' analysis, Lens Technology Co stock appears to be overvalued.
The current stock price of $10.61 is trading 60% above its estimated GF Value™ of $6.63.
GuruFocus considers Lens Technology Co to be Significantly Overvalued.
Key valuation signals for LNTCY:
Cash Conversion Cycle: -3.03
GF Value™: $6.63 vs. price of $10.61 (60% above fair value)
No single metric tells the full story. See the LNTCY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lens Technology Co Ltd is a provider of one-stop precision manufacturing solutions across the full AI hardware industry chain, driven by technological innovation and intelligent manufacturing. Its business covers structural components, functional modules, and complete machine assembly for products such as AI smart terminals (including smartphones, AI glasses, smart vehicles, and embodied intelligence), as well as AI servers and commercial aerospace applications. The company generates revenue from smartphones and computers, smart vehicles and cockpits, intelligent head-mounted displays and smart wearables, other smart devices, and scraps and materials. The Group operates in the PRC (country of domicile), Vietnam, Thailand, Mexico, the United States, Singapore, and Japan.
67GF Score
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Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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