City & Land Developers (PHS:LAND) Cash Conversion Cycle: 1,178.06 (As of Mar. 2026)


PHS:LAND City & Land Developers Inc PHS:LAND
58 GF Score
Price ₱0.49
GF Value ₱1.46
Valuation Possible Value Trap
! 5 Warning Signs
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What is City & Land Developers Cash Conversion Cycle?

City & Land Developers PHS:LAND 58 Cash Conversion Cycle is 1,178.06 as of Mar. 2026. GuruFocus rates PHS:LAND with a GF Score™ of 58/100 and a GF Value™ of ₱1.46 (Possible Value Trap). 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.

City & Land Developers's Days Sales Outstanding for the three months ended in Mar. 2026 was 0.17.
City & Land Developers's Days Inventory for the three months ended in Mar. 2026 was 1515.48.
City & Land Developers's Days Payable for the three months ended in Mar. 2026 was 337.59.
Therefore, City & Land Developers's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 1,178.06.


City & Land Developers  (PHS:LAND) 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.


City & Land Developers Cash Conversion Cycle Related Terms


City & Land Developers Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for City & Land Developers'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.

City & Land Developers Cash Conversion Cycle Chart

City & Land Developers 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 1,066.93 858.46 3,376.22 4,193.42 1,673.60

City & Land Developers 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 1,746.28 2,078.88 1,367.46 1,503.15 1,178.06

City & Land Developers Cash Conversion Cycle Competitor Comparison

For the Real Estate - Diversified subindustry, City & Land Developers'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.


City & Land Developers Cash Conversion Cycle vs Real Estate Industry

For the Real Estate industry and Real Estate sector, City & Land Developers's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where City & Land Developers's Cash Conversion Cycle falls into.


PHS:LAND
58GF Score
City & Land Developers Inc PHS:LAND
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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City & Land Developers 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.

City & Land Developers'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
=0.32+1918.82-245.54
=1,673.60

City & Land Developers'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
=0.17+1515.48-337.59
=1,178.06

* 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 1,178.06 mean?
City & Land Developers (PHS:LAND) has a Cash Conversion Cycle of 1,178.06 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on City & Land Developers and its competitors.
Is City & Land Developers' Cash Conversion Cycle too high?
City & Land Developers' current Cash Conversion Cycle is 1,178.06. The Real Estate industry median Cash Conversion Cycle is 320.74. City & Land Developers' value of 1,178.06 is 267.3% above this industry median. Overall, City & Land Developers has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does City & Land Developers' Cash Conversion Cycle compare to competitors?
City & Land Developers' Cash Conversion Cycle of 1,178.06 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 320.74. City & Land Developers' value of 1,178.06 is 267.3% 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 Real Estate company?
The median Cash Conversion Cycle among Real Estate companies is 320.74, based on 1,731 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. City & Land Developers's current Cash Conversion Cycle of 1,178.06 is 267.3% 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 City & Land Developers and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 320.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. City & Land Developers's current Cash Conversion Cycle is 1,178.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City & Land Developers stock overvalued right now?
Based on GuruFocus' analysis, City & Land Developers (PHS:LAND) is currently considered Possible Value Trap. The stock's GF Value™ is ₱1.46, compared to a current price of ₱0.49 — trading 66.8% below its estimated fair value. The current Cash Conversion Cycle is 1,178.06 and 267.3% above the Real Estate industry median of 320.74. City & Land Developers' overall GF Score™ is 58/100 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 City & Land Developers (PHS:LAND), the current Cash Conversion Cycle is 1,178.06 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 City & Land Developers (PHS:LAND) Overvalued in 2026?

Based on GuruFocus' analysis, City & Land Developers stock appears to be undervalued. The current stock price of ₱0.49 is trading 66.8% below its estimated GF Value™ of ₱1.46. GuruFocus considers City & Land Developers to be Possible Value Trap.

Key valuation signals for PHS:LAND:

  • Cash Conversion Cycle: 1,178.06
  • GF Value™: ₱1.46 vs. price of ₱0.49 (66.8% below fair value)
  • GF Score™: 58/100 with 5 warning signs
  • Industry Position: 267.3% above the Real Estate median

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


City & Land Developers Business Description

Address 156 H.V. Dela Costa Street, 3rd Floor, City land Condominium 10 Tower 1, Makati, PHL, 1226
City & Land Developers Inc is engaged in acquiring and developing suitable land sites for residential, office, commercial, institutional, and industrial uses. It also focuses on establishing an effective institutional medium. The completed projects of the company are North Residences, Grand Emerald Tower, Manila Residences Bocobo, and many more. Its reportable segments are the Sale of Real Estate Properties and the Lease of Real Estate Properties. Generating, a majority of its revenue from the sale of real estate properties.
58GF Score

Get the complete analysis for PHS:LAND

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

₱0.49
Price
₱1.46
GF Value