REC Silicon ASA (OSL:RECSI) Cash Conversion Cycle: -78.07 (As of Mar. 2026)


OSL:RECSI REC Silicon ASA OSL:RECSI
39 GF Score
Price kr0.23
GF Value kr2.42
Valuation Possible Value Trap
! 8 Warning Signs
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What is REC Silicon ASA Cash Conversion Cycle?

REC Silicon ASA OSL:RECSI 39 Cash Conversion Cycle is -78.07 as of Mar. 2026. GuruFocus rates OSL:RECSI with a GF Score™ of 39/100 and a GF Value™ of kr2.42 (Possible Value Trap). 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.

REC Silicon ASA's Days Sales Outstanding for the three months ended in Mar. 2026 was 41.83.
REC Silicon ASA's Days Inventory for the three months ended in Mar. 2026 was 495.66.
REC Silicon ASA's Days Payable for the three months ended in Mar. 2026 was 615.56.
Therefore, REC Silicon ASA's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was -78.07.


REC Silicon ASA  (OSL:RECSI) 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.


REC Silicon ASA Cash Conversion Cycle Related Terms


REC Silicon ASA Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for REC Silicon ASA'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.

REC Silicon ASA Cash Conversion Cycle Chart

REC Silicon ASA 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 445.89 208.20 267.04 50.86 -98.14

REC Silicon ASA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 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 -317.47 -343.43 -336.34 -70.57 -78.07

OSL:RECSI vs TRT, SODI, RBCN: Cash Conversion Cycle Comparison

For the Semiconductor Equipment & Materials subindustry, REC Silicon ASA'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.


REC Silicon ASA Cash Conversion Cycle vs Semiconductors Industry

For the Semiconductors industry and Technology sector, REC Silicon ASA's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where REC Silicon ASA's Cash Conversion Cycle falls into.


OSL:RECSI
39GF Score
REC Silicon ASA OSL:RECSI
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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REC Silicon ASA 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.

REC Silicon ASA'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
=49.99+570.52-718.65
=-98.14

REC Silicon ASA'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
=41.83+495.66-615.56
=-78.07

* 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 -78.07 mean?
REC Silicon ASA (OSL:RECSI) has a Cash Conversion Cycle of -78.07 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on REC Silicon ASA and its competitors.
Is REC Silicon ASA's Cash Conversion Cycle too high?
REC Silicon ASA's current Cash Conversion Cycle is -78.07. Overall, REC Silicon ASA has a GF Score™ of 39/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does REC Silicon ASA's Cash Conversion Cycle compare to TRT and SODI?
REC Silicon ASA's Cash Conversion Cycle of -78.07 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.11. 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.11, based on 1,021 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. 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 REC Silicon ASA and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. REC Silicon ASA's current Cash Conversion Cycle is -78.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is REC Silicon ASA stock overvalued right now?
Based on GuruFocus' analysis, REC Silicon ASA (OSL:RECSI) is currently considered Possible Value Trap. The stock's GF Value™ is kr2.42, compared to a current price of kr0.23 — trading 90.5% below its estimated fair value. The current Cash Conversion Cycle is -78.07. REC Silicon ASA's overall GF Score™ is 39/100 with 8 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 REC Silicon ASA (OSL:RECSI), the current Cash Conversion Cycle is -78.07 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 REC Silicon ASA (OSL:RECSI) Overvalued in 2026?

Based on GuruFocus' analysis, REC Silicon ASA stock appears to be undervalued. The current stock price of kr0.23 is trading 90.5% below its estimated GF Value™ of kr2.42. GuruFocus considers REC Silicon ASA to be Possible Value Trap.

Key valuation signals for OSL:RECSI:

  • Cash Conversion Cycle: -78.07
  • GF Value™: kr2.42 vs. price of kr0.23 (90.5% below fair value)
  • GF Score™: 39/100 with 8 warning signs

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


REC Silicon ASA Business Description

Address Lysaker Torg 5, 3. etg, PO Box 63, Lysaker, NOR, 1324
REC Silicon ASA is a producer of silicon materials, supplying high-purity polysilicon and silicon gases to the solar and electronics industries. The product offered by the group includes Solar grade polysilicon, Electronic grade polysilicon, and Silicon gases. It operates in two segments, namely Solar Materials and Semiconductor Materials. The majority of the firm's revenue is generated through the Semiconductor Materials segment. The company operates geographically in the USA, Korea, China, Taiwan, Japan, France, Singapore, Denmark, Malaysia, Belgium, Ireland, India, Israel, Vietnam, Norway,and Other North American countries, with majority of revenue from the USA.
39GF Score

Get the complete analysis for OSL:RECSI

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

kr0.23
Price
kr2.42
GF Value