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Acuity's Days Sales Outstanding for the
three
months ended in May. 2026 was 45.32.
Acuity's Days Inventory for the
three
months ended in May. 2026 was 75.08.
Acuity's Days Payable for the
three
months ended in May. 2026 was 55.41.
Therefore, Acuity's Cash Conversion Cycle (CCC) for the
three
months ended in May. 2026 was 64.99.
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.
Acuity Cash Conversion Cycle Related Terms
Acuity Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Acuity'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.
LTS:0H90 vs FPS, POWL, AEIS: Cash Conversion Cycle Comparison
For the Electrical Equipment & Parts subindustry, Acuity'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.
Acuity Cash Conversion Cycle vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Acuity's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Acuity's Cash Conversion Cycle falls into.
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.
Acuity's Cash Conversion Cycle for the fiscal year that ended in Aug. 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.
Acuity (LTS:0H90) has a Cash Conversion Cycle of 64.99 as of May. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Acuity and its competitors.
Is Acuity's Cash Conversion Cycle too high?
Acuity's current Cash Conversion Cycle is 64.99. The Industrial Products industry median Cash Conversion Cycle is 122.39. Acuity's value of 64.99 is 46.9% below this industry median. Overall, Acuity has a GF Score™ of 91/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Acuity's Cash Conversion Cycle compare to FPS and POWL?
Acuity's Cash Conversion Cycle of 64.99 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.39. Acuity's value of 64.99 is 46.9% 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 Products company?
The median Cash Conversion Cycle among Industrial Products companies is 122.39, based on 3,036 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. Acuity's current Cash Conversion Cycle of 64.99 is 46.9% 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 Acuity and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acuity's current Cash Conversion Cycle is 64.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acuity stock overvalued right now?
Based on GuruFocus' analysis, Acuity (LTS:0H90) is currently considered Fairly Valued. The stock's GF Value™ is $316.15, compared to a current price of $337.55 — trading 6.8% above its estimated fair value. The current Cash Conversion Cycle is 64.99 and 46.9% below the Industrial Products industry median of 122.39. Acuity's overall GF Score™ is 91/100 with 2 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 Acuity (LTS:0H90), the current Cash Conversion Cycle is 64.99 as of May. 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 Acuity (LTS:0H90) Overvalued in 2026?
Based on GuruFocus' analysis, Acuity stock appears to be overvalued.
The current stock price of $337.55 is trading 6.8% above its estimated GF Value™ of $316.15.
GuruFocus considers Acuity to be Fairly Valued.
Key valuation signals for LTS:0H90:
Cash Conversion Cycle: 64.99
GF Value™: $316.15 vs. price of $337.55 (6.8% above fair value)
Industry Position: 46.9% below the Industrial Products median
No single metric tells the full story. See the LTS:0H90 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Acuity is a leading industrial technology company that offers lighting, lighting controls, and intelligent building solutions. It designs, manufactures, and brings to market products and services relating to these and other offerings. Acuity has two reportable segments: Acuity Brands Lighting and Acuity Intelligent Spaces. ABL sells commercial, architectural, and specialty lighting, including components and control systems. AIS offers building management and audio/visual solutions to help make buildings intelligent.
91GF Score
Get the complete analysis for LTS:0H90
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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