Fram Skandinavien AB (OSTO:FRAM B) Cash Conversion Cycle: -336.85 (As of Jun. 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.

OSTO:FRAM B Fram Skandinavien AB OSTO:FRAM B
55 GF Score
Price kr3.78
GF Value kr4.99
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Fram Skandinavien AB Cash Conversion Cycle?

Fram Skandinavien AB OSTO:FRAM B 55 Cash Conversion Cycle is -336.85 as of Jun. 2026. GuruFocus rates OSTO:FRAM B with a GF Score™ of 55/100 and a GF Value™ of kr4.99 (Modestly 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.

Fram Skandinavien AB's Days Sales Outstanding for the three months ended in Jun. 2026 was 242.09.
Fram Skandinavien AB's Days Inventory for the three months ended in Jun. 2026 was 9.49.
Fram Skandinavien AB's Days Payable for the three months ended in Jun. 2026 was 588.43.
Therefore, Fram Skandinavien AB's Cash Conversion Cycle (CCC) for the three months ended in Jun. 2026 was -336.85.


Fram Skandinavien AB  (OSTO:FRAM B) 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.


Fram Skandinavien AB Cash Conversion Cycle Related Terms


Fram Skandinavien AB Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Fram Skandinavien AB'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.

Fram Skandinavien AB Cash Conversion Cycle Chart

Fram Skandinavien AB 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 45.81 33.65 68.51 312.72 20.57

Fram Skandinavien AB Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -93.57 -91.97 -81.09 18.64 -336.85

OSTO:FRAM B vs IBM, ACN, CTSH: Cash Conversion Cycle Comparison

For the Information Technology Services subindustry, Fram Skandinavien AB'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.


Fram Skandinavien AB Cash Conversion Cycle vs Software Industry

For the Software industry and Technology sector, Fram Skandinavien AB's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Fram Skandinavien AB's Cash Conversion Cycle falls into.


OSTO:FRAM B
55GF Score
Fram Skandinavien AB OSTO:FRAM B
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fram Skandinavien AB 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.

Fram Skandinavien AB'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
=332.44+0-311.87
=20.57

Fram Skandinavien AB's Cash Conversion Cycle for the quarter that ended in Jun. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=242.09+9.49-588.43
=-336.85

* 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 -336.85 mean?
Fram Skandinavien AB (OSTO:FRAM B) has a Cash Conversion Cycle of -336.85 as of Jun. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Fram Skandinavien AB and its competitors.
Is Fram Skandinavien AB's Cash Conversion Cycle too high?
Fram Skandinavien AB's current Cash Conversion Cycle is -336.85. Overall, Fram Skandinavien AB has a GF Score™ of 55/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Fram Skandinavien AB's Cash Conversion Cycle compare to IBM and ACN?
Fram Skandinavien AB's Cash Conversion Cycle of -336.85 can be compared against companies in the Software industry. The industry median Cash Conversion Cycle is 31.62. 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 Software company?
The median Cash Conversion Cycle among Software companies is 31.62, based on 2,805 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 Fram Skandinavien AB and its competitors. For the Software industry, the median Cash Conversion Cycle is 31.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fram Skandinavien AB's current Cash Conversion Cycle is -336.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fram Skandinavien AB stock overvalued right now?
Based on GuruFocus' analysis, Fram Skandinavien AB (OSTO:FRAM B) is currently considered Modestly Undervalued. The stock's GF Value™ is kr4.99, compared to a current price of kr3.78 — trading 24.2% below its estimated fair value. The current Cash Conversion Cycle is -336.85. Fram Skandinavien AB's overall GF Score™ is 55/100 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 Fram Skandinavien AB (OSTO:FRAM B), the current Cash Conversion Cycle is -336.85 as of Jun. 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 Fram Skandinavien AB (OSTO:FRAM B) Overvalued in 2026?

Based on GuruFocus' analysis, Fram Skandinavien AB stock appears to be undervalued. The current stock price of kr3.78 is trading 24.2% below its estimated GF Value™ of kr4.99. GuruFocus considers Fram Skandinavien AB to be Modestly Undervalued.

Key valuation signals for OSTO:FRAM B:

  • Cash Conversion Cycle: -336.85
  • GF Value™: kr4.99 vs. price of kr3.78 (24.2% below fair value)
  • GF Score™: 55/100 with 4 warning signs

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


Fram Skandinavien AB Business Description

Address c/o S-ekonomi, Sylveniusgatan 2, Uppsala, SWE, 754 50
Fram Skandinavien AB is a listed investment company. It mainly invests in companies that are focused on digital consumer, blockchain, and other tech in Southeast Asia. The company's investment portfolio is made up of its investments in companies like Carmudi, an online car marketplace; EveHR, an employee engagement and flexible benefit platform (SaaS); and Liven, a digital marketplace for weddings and events, etc. Geographically, Fram Skandinavien generates maximum revenue from Vietnam.
55GF Score

Get the complete analysis for OSTO:FRAM B

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

kr3.78
Price
kr4.99
GF Value