Dangote Sugar Refinery (NSA:DSRP) Cash Conversion Cycle: 87.19 (As of Dec. 2025)


NSA:DSRP Dangote Sugar Refinery PLC NSA:DSRP
70 GF Score
Price ₦67.80
GF Value ₦79.11
Valuation Modestly Undervalued
! 9 Warning Signs
View Full Analysis

What is Dangote Sugar Refinery Cash Conversion Cycle?

Dangote Sugar Refinery NSA:DSRP +4.87% 70 Cash Conversion Cycle is 87.19 as of Dec. 2025. GuruFocus rates NSA:DSRP with a GF Score™ of 70/100 and a GF Value™ of ₦79.11 (Modestly Undervalued). The stock has 9 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.

Dangote Sugar Refinery's Days Sales Outstanding for the six months ended in Dec. 2025 was 14.34.
Dangote Sugar Refinery's Days Inventory for the six months ended in Dec. 2025 was 96.83.
Dangote Sugar Refinery's Days Payable for the six months ended in Dec. 2025 was 23.98.
Therefore, Dangote Sugar Refinery's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 87.19.


Dangote Sugar Refinery  (NSA:DSRP) 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.


Dangote Sugar Refinery Cash Conversion Cycle Related Terms


Dangote Sugar Refinery Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Dangote Sugar Refinery'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.

Dangote Sugar Refinery Cash Conversion Cycle Chart

Dangote Sugar Refinery 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 102.83 62.31 51.59 63.31 87.19

Dangote Sugar Refinery Semi-Annual Data
Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 102.83 62.31 51.59 63.31 87.19

NSA:DSRP vs MDLZ, HSY, TR: Cash Conversion Cycle Comparison

For the Confectioners subindustry, Dangote Sugar Refinery'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.


Dangote Sugar Refinery Cash Conversion Cycle vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Dangote Sugar Refinery's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Dangote Sugar Refinery's Cash Conversion Cycle falls into.


NSA:DSRP
70GF Score
Dangote Sugar Refinery PLC NSA:DSRP
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Dangote Sugar Refinery 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.

Dangote Sugar Refinery'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
=14.34+96.83-23.98
=87.19

Dangote Sugar Refinery'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
=14.34+96.83-23.98
=87.19

* 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 87.19 mean?
Dangote Sugar Refinery (NSA:DSRP) has a Cash Conversion Cycle of 87.19 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Dangote Sugar Refinery and its competitors.
Is Dangote Sugar Refinery's Cash Conversion Cycle too high?
Dangote Sugar Refinery's current Cash Conversion Cycle is 87.19. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.44. Dangote Sugar Refinery's value of 87.19 is 15.6% above this industry median. Overall, Dangote Sugar Refinery has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dangote Sugar Refinery's Cash Conversion Cycle compare to MDLZ and HSY?
Dangote Sugar Refinery's Cash Conversion Cycle of 87.19 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.44. Dangote Sugar Refinery's value of 87.19 is 15.6% 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 Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.44, based on 1,942 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. Dangote Sugar Refinery's current Cash Conversion Cycle of 87.19 is 15.6% 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 Dangote Sugar Refinery and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dangote Sugar Refinery's current Cash Conversion Cycle is 87.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dangote Sugar Refinery stock overvalued right now?
Based on GuruFocus' analysis, Dangote Sugar Refinery (NSA:DSRP) is currently considered Modestly Undervalued. The stock's GF Value™ is ₦79.11, compared to a current price of ₦67.80 — trading 14.3% below its estimated fair value. The current Cash Conversion Cycle is 87.19 and 15.6% above the Consumer Packaged Goods industry median of 75.44. Dangote Sugar Refinery's overall GF Score™ is 70/100 with 9 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 Dangote Sugar Refinery (NSA:DSRP), the current Cash Conversion Cycle is 87.19 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 Dangote Sugar Refinery (NSA:DSRP) Overvalued in 2026?

Based on GuruFocus' analysis, Dangote Sugar Refinery stock appears to be undervalued. The current stock price of ₦67.80 is trading 14.3% below its estimated GF Value™ of ₦79.11. GuruFocus considers Dangote Sugar Refinery to be Modestly Undervalued.

Key valuation signals for NSA:DSRP:

  • Cash Conversion Cycle: 87.19
  • GF Value™: ₦79.11 vs. price of ₦67.80 (14.3% below fair value)
  • GF Score™: 70/100 with 9 warning signs
  • Industry Position: 15.6% above the Consumer Packaged Goods median

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


Dangote Sugar Refinery Business Description

Address Terminal E, Shed 20, 3rd Floor, GDNL Building, NPA Wharf Port Complex, Apapa, Lagos, NGA
Dangote Sugar Refinery PLC is engaged in refining raw sugar to produce fortified and non-fortified granulated white sugar. The company distributes refined white sugar to consumers and industrial customers in Nigeria. The company is also engaged in the cultivation and milling of sugar cane to finished sugar. Its geographical segments include Northern Nigeria, Western Nigeria, Eastern Nigeria, and Lagos. The company derives a majority of its revenue from the Lagos region.
70GF Score

Get the complete analysis for NSA:DSRP

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

₦67.80
Price
₦79.11
GF Value