Oil Refineries's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 33.94.
Oil Refineries's Days Inventory for the
three
months ended in Mar. 2026 was 35.7.
Oil Refineries's Days Payable for the
three
months ended in Mar. 2026 was 50.05.
Therefore, Oil Refineries's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 19.59.
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.
Oil Refineries Cash Conversion Cycle Related Terms
Oil Refineries Cash Conversion Cycle Historical Data
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The historical data trend for Oil Refineries'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.
OILRF vs VLO, MPC, PSX: Cash Conversion Cycle Comparison
For the Oil & Gas Refining & Marketing subindustry, Oil Refineries'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.
Oil Refineries Cash Conversion Cycle vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Oil Refineries's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Oil Refineries'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.
Oil Refineries'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.
Oil Refineries (OILRF) has a Cash Conversion Cycle of 19.59 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Oil Refineries and its competitors.
Is Oil Refineries' Cash Conversion Cycle too high?
Oil Refineries' current Cash Conversion Cycle is 19.59. The Oil & Gas industry median Cash Conversion Cycle is 18.48. Oil Refineries' value of 19.59 is 6% above this industry median. Overall, Oil Refineries has a GF Score™ of 44/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oil Refineries' Cash Conversion Cycle compare to VLO and MPC?
Oil Refineries' Cash Conversion Cycle of 19.59 can be compared against companies in the Oil & Gas industry. The industry median Cash Conversion Cycle is 18.48. Oil Refineries' value of 19.59 is 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 an Oil & Gas company?
The median Cash Conversion Cycle among Oil & Gas companies is 18.48, based on 915 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. Oil Refineries's current Cash Conversion Cycle of 19.59 is 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 Oil Refineries and its competitors. For the Oil & Gas industry, the median Cash Conversion Cycle is 18.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oil Refineries's current Cash Conversion Cycle is 19.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oil Refineries stock overvalued right now?
Based on GuruFocus' analysis, Oil Refineries (OILRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.29, compared to a current price of $0.45 — trading 55.5% above its estimated fair value. The current Cash Conversion Cycle is 19.59 and 6% above the Oil & Gas industry median of 18.48. Oil Refineries' overall GF Score™ is 44/100 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 Oil Refineries (OILRF), the current Cash Conversion Cycle is 19.59 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 Oil Refineries (OILRF) Overvalued in 2026?
Based on GuruFocus' analysis, Oil Refineries stock appears to be overvalued.
The current stock price of $0.45 is trading 55.5% above its estimated GF Value™ of $0.29.
GuruFocus considers Oil Refineries to be Significantly Overvalued.
Key valuation signals for OILRF:
Cash Conversion Cycle: 19.59
GF Value™: $0.29 vs. price of $0.45 (55.5% above fair value)
No single metric tells the full story. See the OILRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Oil Refineries Ltd (ORL), also known as Bazan Group, engages in the production of fuel products. It also manufactures raw materials for the petrochemical industry and materials for the plastic industry, including oils, wax, and accompanying products. The company also provides power and water (mainly electricity and steam) services to a number of industries located near the refinery in Israel. The variety of products refined by ORL is used in industrial operations, transportation, private consumption, agriculture, and infrastructures. ORL plays a key role in Israel's refinery complex, with a major portion of refined products going to local consumption. Although the majority of operations are consumed by refining, ORL is also active in polymer and aromatic production through subsidiaries.
44GF Score
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