Atlas Consolidated Mining & Development (PHS:AT) Cash Conversion Cycle: -8.46 (As of Mar. 2026)


PHS:AT Atlas Consolidated Mining & Development Corp PHS:AT
47 GF Score
Price ₱7.45
GF Value ₱4.06
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Atlas Consolidated Mining & Development Cash Conversion Cycle?

Atlas Consolidated Mining & Development PHS:AT +3.47% 47 Cash Conversion Cycle is -8.46 as of Mar. 2026. GuruFocus rates PHS:AT with a GF Score™ of 47/100 and a GF Value™ of ₱4.06 (Significantly Overvalued). The stock has 5 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.

Atlas Consolidated Mining & Development's Days Sales Outstanding for the three months ended in Mar. 2026 was 23.15.
Atlas Consolidated Mining & Development's Days Inventory for the three months ended in Mar. 2026 was 27.35.
Atlas Consolidated Mining & Development's Days Payable for the three months ended in Mar. 2026 was 58.96.
Therefore, Atlas Consolidated Mining & Development's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was -8.46.


Atlas Consolidated Mining & Development  (PHS:AT) 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.


Atlas Consolidated Mining & Development Cash Conversion Cycle Related Terms


Atlas Consolidated Mining & Development Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Atlas Consolidated Mining & Development'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.

Atlas Consolidated Mining & Development Cash Conversion Cycle Chart

Atlas Consolidated Mining & Development 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 12.09 -7.31 -26.87 -29.72 -23.28

Atlas Consolidated Mining & Development 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 -45.13 -46.91 -28.36 -10.30 -8.46

PHS:AT vs SCCO, FCX: Cash Conversion Cycle Comparison

For the Copper subindustry, Atlas Consolidated Mining & Development'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.


Atlas Consolidated Mining & Development Cash Conversion Cycle vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Atlas Consolidated Mining & Development's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Atlas Consolidated Mining & Development's Cash Conversion Cycle falls into.


PHS:AT
47GF Score
Atlas Consolidated Mining & Development Corp PHS:AT
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Atlas Consolidated Mining & Development 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.

Atlas Consolidated Mining & Development'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
=11.3+24.79-59.37
=-23.28

Atlas Consolidated Mining & Development'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
=23.15+27.35-58.96
=-8.46

* 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 -8.46 mean?
Atlas Consolidated Mining & Development (PHS:AT) has a Cash Conversion Cycle of -8.46 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Atlas Consolidated Mining & Development and its competitors.
Is Atlas Consolidated Mining & Development's Cash Conversion Cycle too high?
Atlas Consolidated Mining & Development's current Cash Conversion Cycle is -8.46. Overall, Atlas Consolidated Mining & Development has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atlas Consolidated Mining & Development's Cash Conversion Cycle compare to SCCO and FCX?
Atlas Consolidated Mining & Development's Cash Conversion Cycle of -8.46 can be compared against companies in the Metals & Mining industry. The industry median Cash Conversion Cycle is 15.02. 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 Metals & Mining company?
The median Cash Conversion Cycle among Metals & Mining companies is 15.02, based on 1,164 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 Atlas Consolidated Mining & Development and its competitors. For the Metals & Mining industry, the median Cash Conversion Cycle is 15.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atlas Consolidated Mining & Development's current Cash Conversion Cycle is -8.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Consolidated Mining & Development stock overvalued right now?
Based on GuruFocus' analysis, Atlas Consolidated Mining & Development (PHS:AT) is currently considered Significantly Overvalued. The stock's GF Value™ is ₱4.06, compared to a current price of ₱7.45 — trading 83.5% above its estimated fair value. The current Cash Conversion Cycle is -8.46. Atlas Consolidated Mining & Development's overall GF Score™ is 47/100 with 5 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 Atlas Consolidated Mining & Development (PHS:AT), the current Cash Conversion Cycle is -8.46 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 Atlas Consolidated Mining & Development (PHS:AT) Overvalued in 2026?

Based on GuruFocus' analysis, Atlas Consolidated Mining & Development stock appears to be overvalued. The current stock price of ₱7.45 is trading 83.5% above its estimated GF Value™ of ₱4.06. GuruFocus considers Atlas Consolidated Mining & Development to be Significantly Overvalued.

Key valuation signals for PHS:AT:

  • Cash Conversion Cycle: -8.46
  • GF Value™: ₱4.06 vs. price of ₱7.45 (83.5% above fair value)
  • GF Score™: 47/100 with 5 warning signs

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


Atlas Consolidated Mining & Development Business Description

Address Palm Coast Avenue Corner Pacific Drive, 5th Floor, Five E-Com Center, 503, Pacific tower, Mall of Asia Complex, Metro Manila, Pasay, RIZ, PHL, 1300
Atlas Consolidated Mining & Development Corp is engaged in metallic mineral mining and exploration and produces copper concentrate, magnetite iron ore concentrate, and others. The company operates in two segments: Mining and Non-Mining. Its mining segment is engaged in exploration and mining operations, and the non-mining segment is engaged in services, bulk water supply, or acts as a holding company. The company is also engaged in the development and commercial production of other marketable by-products such as pyrite, magnetite, and molybdenum.
47GF Score

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

₱7.45
Price
₱4.06
GF Value