Airo Lam (NSE:AIROLAM) Cash Conversion Cycle: 201.71 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NSE:AIROLAM Airo Lam Ltd NSE:AIROLAM
75 GF Score
Price ₹86.68
GF Value ₹134.59
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Airo Lam Cash Conversion Cycle?

Airo Lam NSE:AIROLAM -1.60% 75 Cash Conversion Cycle is 201.71 as of Mar. 2026. GuruFocus rates NSE:AIROLAM with a GF Score™ of 75/100 and a GF Value™ of ₹134.59 (Significantly Undervalued). The stock has 4 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.

Airo Lam's Days Sales Outstanding for the three months ended in Mar. 2026 was 106.94.
Airo Lam's Days Inventory for the three months ended in Mar. 2026 was 213.04.
Airo Lam's Days Payable for the three months ended in Mar. 2026 was 118.27.
Therefore, Airo Lam's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 201.71.


Airo Lam  (NSE:AIROLAM) 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.


Airo Lam Cash Conversion Cycle Related Terms


Airo Lam Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Airo Lam'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.

Airo Lam Cash Conversion Cycle Chart

Airo Lam Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 145.78 174.82 213.85 226.10 195.47

Airo Lam Quarterly Data
Sep20 Mar21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Sep25 Dec25 Mar26
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 213.69 237.61 197.73 162.87 201.71

NSE:AIROLAM vs SN, SGI, MHK: Cash Conversion Cycle Comparison

For the Furnishings, Fixtures & Appliances subindustry, Airo Lam'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.


Airo Lam Cash Conversion Cycle vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Airo Lam's Cash Conversion Cycle distribution charts can be found below:

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


NSE:AIROLAM
75GF Score
Airo Lam Ltd NSE:AIROLAM
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Airo Lam 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.

Airo Lam's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=94.75+194.59-93.87
=195.47

Airo Lam's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=106.94+213.04-118.27
=201.71

* 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 201.71 mean?
Airo Lam (NSE:AIROLAM) has a Cash Conversion Cycle of 201.71 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Airo Lam and its competitors.
Is Airo Lam's Cash Conversion Cycle too high?
Airo Lam's current Cash Conversion Cycle is 201.71. The Furnishings, Fixtures & Appliances industry median Cash Conversion Cycle is 83.76. Airo Lam's value of 201.71 is 140.8% above this industry median. Overall, Airo Lam has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Airo Lam's Cash Conversion Cycle compare to SN and SGI?
Airo Lam's Cash Conversion Cycle of 201.71 can be compared against companies in the Furnishings, Fixtures & Appliances industry. The industry median Cash Conversion Cycle is 83.76. Airo Lam's value of 201.71 is 140.8% 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 Furnishings, Fixtures & Appliances company?
The median Cash Conversion Cycle among Furnishings, Fixtures & Appliances companies is 83.76, based on 434 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. Airo Lam's current Cash Conversion Cycle of 201.71 is 140.8% 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 Airo Lam and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Cash Conversion Cycle is 83.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Airo Lam's current Cash Conversion Cycle is 201.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Airo Lam stock overvalued right now?
Based on GuruFocus' analysis, Airo Lam (NSE:AIROLAM) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹134.59, compared to a current price of ₹86.68 — trading 35.6% below its estimated fair value. The current Cash Conversion Cycle is 201.71 and 140.8% above the Furnishings, Fixtures & Appliances industry median of 83.76. Airo Lam's overall GF Score™ is 75/100 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 Airo Lam (NSE:AIROLAM), the current Cash Conversion Cycle is 201.71 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 Airo Lam (NSE:AIROLAM) Overvalued in 2026?

Based on GuruFocus' analysis, Airo Lam stock appears to be undervalued. The current stock price of ₹86.68 is trading 35.6% below its estimated GF Value™ of ₹134.59. GuruFocus considers Airo Lam to be Significantly Undervalued.

Key valuation signals for NSE:AIROLAM:

  • Cash Conversion Cycle: 201.71
  • GF Value™: ₹134.59 vs. price of ₹86.68 (35.6% below fair value)
  • GF Score™: 75/100 with 4 warning signs
  • Industry Position: 140.8% above the Furnishings, Fixtures & Appliances median

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


Airo Lam Business Description

Address Survey No. 355, Nananpur Approach Road, N.H. No.8, Tahsil-Prantij, Himmatnagar, Dalpur, Sabarkantha, GJ, IND, 383120
Airo Lam Ltd is engaged in the manufacturing of High-Pressure decorative laminates. Its products are used in kitchen furniture, workshops, bathroom furniture, interior doors, and interior wall linings. The segments are Manufacturing and Sale of (a) Laminate and Allied products; and (b) Plywood and Allied products.
75GF Score

Get the complete analysis for NSE:AIROLAM

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

₹86.68
Price
₹134.59
GF Value