SIG (LSE:SHI) Cash Conversion Cycle: 32.08 (As of Dec. 2025)


What is SIG Cash Conversion Cycle?

SIG LSE:SHI -7.66% Cash Conversion Cycle is 32.08 as of Dec. 2025. The stock has 8 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.

SIG's Days Sales Outstanding for the six months ended in Dec. 2025 was 50.59.
SIG's Days Inventory for the six months ended in Dec. 2025 was 49.59.
SIG's Days Payable for the six months ended in Dec. 2025 was 68.1.
Therefore, SIG's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 32.08.


SIG  (LSE:SHI) 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.


SIG Cash Conversion Cycle Related Terms


SIG Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for SIG'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.

SIG Cash Conversion Cycle Chart

SIG 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 40.99 40.16 39.57 39.75 36.62

SIG 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 36.17 35.88 34.47 33.03 32.08

LSE:SHI vs GWW, FAST, FERG: Cash Conversion Cycle Comparison

For the Industrial Distribution subindustry, SIG'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.


SIG Cash Conversion Cycle vs Industrial Distribution Industry

For the Industrial Distribution industry and Industrials sector, SIG's Cash Conversion Cycle distribution charts can be found below:

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



SIG 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.

SIG'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
=37.76+47.47-48.61
=36.62

SIG'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
=50.59+49.59-68.1
=32.08

* 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 32.08 mean?
SIG (LSE:SHI) has a Cash Conversion Cycle of 32.08 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on SIG and its competitors.
Is SIG's Cash Conversion Cycle too high?
SIG's current Cash Conversion Cycle is 32.08. The Industrial Distribution industry median Cash Conversion Cycle is 98.83. SIG's value of 32.08 is 67.5% below this industry median.
How does SIG's Cash Conversion Cycle compare to GWW and FAST?
SIG's Cash Conversion Cycle of 32.08 can be compared against companies in the Industrial Distribution industry. The industry median Cash Conversion Cycle is 98.83. SIG's value of 32.08 is 67.5% 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 an Industrial Distribution company?
The median Cash Conversion Cycle among Industrial Distribution companies is 98.83, based on 157 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. SIG's current Cash Conversion Cycle of 32.08 is 67.5% 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 SIG and its competitors. For the Industrial Distribution industry, the median Cash Conversion Cycle is 98.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SIG's current Cash Conversion Cycle is 32.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SIG stock overvalued right now?
Based on GuruFocus' analysis, SIG (LSE:SHI) is currently considered Possible Value Trap. The stock's GF Value™ is £0.23, compared to a current price of £0.08 — trading 64.9% below its estimated fair value. The current Cash Conversion Cycle is 32.08 and 67.5% below the Industrial Distribution industry median of 98.83. 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 SIG (LSE:SHI), the current Cash Conversion Cycle is 32.08 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.

SIG Business Description

Other Exchanges SHIl:UKQIG:Germany
Address 16 Europa View, Adsetts House, Sheffield Business Park, Sheffield, GBR, S9 1XH
SIG PLC is a United Kingdom-based company that distributes specialized building materials. The company operates in two segments: interiors, which supplies insulation and interior products and solutions to the construction industry; and exteriors, which supplies roofing materials to small and medium-sized construction businesses. The company operates internationally in the United Kingdom, France, Germany, Benelux, Poland and Ireland.