PTNRF (Partner Communications Co) Cash Conversion Cycle: -5.93 (As of Mar. 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.

PTNRF Partner Communications Co Ltd PTNRF
81 GF Score
Price $11.75
GF Value $5.63
! 2 Warning Signs
View Full Analysis

What is Partner Communications Co Cash Conversion Cycle?

Partner Communications Co PTNRF 81 Cash Conversion Cycle is -5.93 as of Mar. 2026. GuruFocus rates PTNRF with a GF Score™ of 81/100 and a GF Value™ of $5.63. The stock has 2 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.

Partner Communications Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 67.19.
Partner Communications Co's Days Inventory for the three months ended in Mar. 2026 was 14.04.
Partner Communications Co's Days Payable for the three months ended in Mar. 2026 was 87.16.
Therefore, Partner Communications Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was -5.93.


Partner Communications Co  (OTCPK:PTNRF) 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.


Partner Communications Co Cash Conversion Cycle Related Terms


Partner Communications Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Partner Communications Co'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.

Partner Communications Co Cash Conversion Cycle Chart

Partner Communications Co 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 -19.24 -22.75 -19.42 -12.29 -5.38

Partner Communications Co 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 -2.98 -0.76 -1.13 -3.58 -5.93

PTNRF vs TMUS, VZ, T: Cash Conversion Cycle Comparison

For the Telecom Services subindustry, Partner Communications Co'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.


Partner Communications Co Cash Conversion Cycle vs Telecommunication Services Industry

For the Telecommunication Services industry and Communication Services sector, Partner Communications Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Partner Communications Co's Cash Conversion Cycle falls into.


PTNRF
81GF Score
Partner Communications Co Ltd PTNRF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Partner Communications Co 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.

Partner Communications Co'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
=64.27+12.21-81.86
=-5.38

Partner Communications Co'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
=67.19+14.04-87.16
=-5.93

* 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 -5.93 mean?
Partner Communications Co (PTNRF) has a Cash Conversion Cycle of -5.93 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Partner Communications Co and its competitors.
Is Partner Communications Co's Cash Conversion Cycle too high?
Partner Communications Co's current Cash Conversion Cycle is -5.93. Overall, Partner Communications Co has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Partner Communications Co's Cash Conversion Cycle compare to TMUS and VZ?
Partner Communications Co's Cash Conversion Cycle of -5.93 can be compared against companies in the Telecommunication Services industry. 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 Telecommunication Services company?
A good Cash Conversion Cycle depends on the Telecommunication Services industry context. 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 Partner Communications Co and its competitors. Partner Communications Co's current Cash Conversion Cycle is -5.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Partner Communications Co stock overvalued right now?
Partner Communications Co (PTNRF) has a current Cash Conversion Cycle of -5.93. The stock's GF Value™ is $5.63, compared to a current price of $11.75 — trading 108.7% above its estimated fair value. The current Cash Conversion Cycle is -5.93. Partner Communications Co's overall GF Score™ is 81/100 with 2 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 Partner Communications Co (PTNRF), the current Cash Conversion Cycle is -5.93 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 Partner Communications Co (PTNRF) Overvalued in 2026?

Based on GuruFocus' analysis, Partner Communications Co stock appears to be overvalued. The current stock price of $11.75 is trading 108.7% above its estimated GF Value™ of $5.63.

Key valuation signals for PTNRF:

  • Cash Conversion Cycle: -5.93
  • GF Value™: $5.63 vs. price of $11.75 (108.7% above fair value)
  • GF Score™: 81/100 with 2 warning signs

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


Partner Communications Co Business Description

Other Exchanges PTNR:Israel
Address 8 Amal Street, Afek Industrial Park, Rosh Ha\'ayin, ISR, 48103
Partner Communications Co Ltd is an Israeli-based telecommunications company. It provides a wide integrated and customized range of cellular and fixed-line telecommunication services, including infrastructure, international long-distance (ILD), internet services provider (ISP), television, and other services. The cellular business segment represents the portion of total revenues, and it offers services such as airtime calls, international roaming services, text messaging, internet browsing, value-added and content services, and services provided to other operators that use the company's cellular network.
81GF Score

Get the complete analysis for PTNRF

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

$11.75
Price
$5.63
GF Value