Yutong Bus Co (SHSE:600066) Cash Conversion Cycle: 57.48 (As of Mar. 2026)


SHSE:600066 Yutong Bus Co Ltd SHSE:600066
95 GF Score
Price ¥29.34
GF Value ¥30.79
Valuation Fairly Valued
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What is Yutong Bus Co Cash Conversion Cycle?

Yutong Bus Co SHSE:600066 +1.52% 95 Cash Conversion Cycle is 57.48 as of Mar. 2026. GuruFocus rates SHSE:600066 with a GF Score™ of 95/100 and a GF Value™ of ¥30.79 (Fairly Valued).

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Yutong Bus Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 59.36.
Yutong Bus Co's Days Inventory for the three months ended in Mar. 2026 was 80.92.
Yutong Bus Co's Days Payable for the three months ended in Mar. 2026 was 82.8.
Therefore, Yutong Bus Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 57.48.


Yutong Bus Co  (SHSE:600066) 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.


Yutong Bus Co Cash Conversion Cycle Related Terms


Yutong Bus Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Yutong Bus 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.

Yutong Bus Co Cash Conversion Cycle Chart

Yutong Bus 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 49.92 28.82 8.50 1.37 22.53

Yutong Bus 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 -4.63 -0.12 16.15 25.24 57.48

SHSE:600066 vs CAT, DE, PCAR: Cash Conversion Cycle Comparison

For the Farm & Heavy Construction Machinery subindustry, Yutong Bus 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.


Yutong Bus Co Cash Conversion Cycle vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, Yutong Bus Co's Cash Conversion Cycle distribution charts can be found below:

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


SHSE:600066
95GF Score
Yutong Bus Co Ltd SHSE:600066
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Yutong Bus 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.

Yutong Bus 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
=42.36+40.97-60.8
=22.53

Yutong Bus 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
=59.36+80.92-82.8
=57.48

* 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 57.48 mean?
Yutong Bus Co (SHSE:600066) has a Cash Conversion Cycle of 57.48 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Yutong Bus Co and its competitors.
Is Yutong Bus Co's Cash Conversion Cycle too high?
Yutong Bus Co's current Cash Conversion Cycle is 57.48. The Farm & Heavy Construction Machinery industry median Cash Conversion Cycle is 126.85. Yutong Bus Co's value of 57.48 is 54.7% below this industry median. Overall, Yutong Bus Co has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yutong Bus Co's Cash Conversion Cycle compare to CAT and DE?
Yutong Bus Co's Cash Conversion Cycle of 57.48 can be compared against companies in the Farm & Heavy Construction Machinery industry. The industry median Cash Conversion Cycle is 126.85. Yutong Bus Co's value of 57.48 is 54.7% below 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 Farm & Heavy Construction Machinery company?
The median Cash Conversion Cycle among Farm & Heavy Construction Machinery companies is 126.85, based on 209 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. Yutong Bus Co's current Cash Conversion Cycle of 57.48 is 54.7% below 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 Yutong Bus Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median Cash Conversion Cycle is 126.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yutong Bus Co's current Cash Conversion Cycle is 57.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yutong Bus Co stock overvalued right now?
Based on GuruFocus' analysis, Yutong Bus Co (SHSE:600066) is currently considered Fairly Valued. The stock's GF Value™ is ¥30.79, compared to a current price of ¥29.34 — trading 4.7% below its estimated fair value. The current Cash Conversion Cycle is 57.48 and 54.7% below the Farm & Heavy Construction Machinery industry median of 126.85. Yutong Bus Co's overall GF Score™ is 95/100. 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 Yutong Bus Co (SHSE:600066), the current Cash Conversion Cycle is 57.48 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 Yutong Bus Co (SHSE:600066) Overvalued in 2026?

Based on GuruFocus' analysis, Yutong Bus Co stock appears to be undervalued. The current stock price of ¥29.34 is trading 4.7% below its estimated GF Value™ of ¥30.79. GuruFocus considers Yutong Bus Co to be Fairly Valued.

Key valuation signals for SHSE:600066:

  • Cash Conversion Cycle: 57.48
  • GF Value™: ¥30.79 vs. price of ¥29.34 (4.7% below fair value)
  • GF Score™: 95/100
  • Industry Position: 54.7% below the Farm & Heavy Construction Machinery median

No single metric tells the full story. See the SHSE:600066 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yutong Bus Co Business Description

Address No. 6, Yutong Road, Guancheng Hui District, Henan Province, Zhengzhou, CHN, 450061
Yutong Bus Co Ltd engages in the manufacture and sale of buses and related products. The company operates its business through four main segments. The Bus Manufacturing segment focuses on producing and selling large, medium, and light buses, which include passenger buses, city buses, school buses, and various types of new energy vehicles such as pure electric, plug-in hybrid, and fuel cell models. The Foreign Trade segment handles both domestic and international sales and distribution of buses and new energy vehicles. The Passenger Transportation segment covers services such as group rentals, short-distance and highway travel, tourism transport, bus operations, employee commuting, and school transportation. The Other segment is responsible for providing after-sales support and services.
95GF Score

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

¥29.34
Price
¥30.79
GF Value