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.
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.
Beijing Tongrentang Co's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 28.27.
Beijing Tongrentang Co's Days Inventory for the
three
months ended in Mar. 2026 was 339.35.
Beijing Tongrentang Co's Days Payable for the
three
months ended in Mar. 2026 was 120.99.
Therefore, Beijing Tongrentang Co's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 246.63.
Beijing Tongrentang Co (SHSE:600085) 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.
Beijing Tongrentang Co Cash Conversion Cycle Related Terms
Beijing Tongrentang Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Beijing Tongrentang 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.
Beijing Tongrentang Co Cash Conversion Cycle Chart
SHSE:600085 vs ZTS: Cash Conversion Cycle Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Beijing Tongrentang 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.
Beijing Tongrentang Co Cash Conversion Cycle vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Beijing Tongrentang Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Beijing Tongrentang Co's Cash Conversion Cycle falls into.
Beijing Tongrentang 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.
Beijing Tongrentang Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Beijing Tongrentang Co (SHSE:600085) has a Cash Conversion Cycle of 246.63 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Beijing Tongrentang Co and its competitors.
Is Beijing Tongrentang Co's Cash Conversion Cycle too high?
Beijing Tongrentang Co's current Cash Conversion Cycle is 246.63. The Drug Manufacturers industry median Cash Conversion Cycle is 145.61. Beijing Tongrentang Co's value of 246.63 is 69.4% above this industry median. Overall, Beijing Tongrentang Co has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Beijing Tongrentang Co's Cash Conversion Cycle compare to ZTS?
Beijing Tongrentang Co's Cash Conversion Cycle of 246.63 can be compared against companies in the Drug Manufacturers industry. The industry median Cash Conversion Cycle is 145.61. Beijing Tongrentang Co's value of 246.63 is 69.4% 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 Drug Manufacturers company?
The median Cash Conversion Cycle among Drug Manufacturers companies is 145.61, based on 951 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. Beijing Tongrentang Co's current Cash Conversion Cycle of 246.63 is 69.4% 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 Beijing Tongrentang Co and its competitors. For the Drug Manufacturers industry, the median Cash Conversion Cycle is 145.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Beijing Tongrentang Co's current Cash Conversion Cycle is 246.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beijing Tongrentang Co stock overvalued right now?
Based on GuruFocus' analysis, Beijing Tongrentang Co (SHSE:600085) is currently considered Significantly Undervalued. The stock's GF Value™ is ¥35.95, compared to a current price of ¥24.35 — trading 32.3% below its estimated fair value. The current Cash Conversion Cycle is 246.63 and 69.4% above the Drug Manufacturers industry median of 145.61. Beijing Tongrentang Co's overall GF Score™ is 81/100 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 Beijing Tongrentang Co (SHSE:600085), the current Cash Conversion Cycle is 246.63 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 Beijing Tongrentang Co (SHSE:600085) Overvalued in 2026?
Based on GuruFocus' analysis, Beijing Tongrentang Co stock appears to be undervalued.
The current stock price of ¥24.35 is trading 32.3% below its estimated GF Value™ of ¥35.95.
GuruFocus considers Beijing Tongrentang Co to be Significantly Undervalued.
Key valuation signals for SHSE:600085:
Cash Conversion Cycle: 246.63
GF Value™: ¥35.95 vs. price of ¥24.35 (32.3% below fair value)
Industry Position: 69.4% above the Drug Manufacturers median
No single metric tells the full story. See the SHSE:600085 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Beijing Tongrentang Co Ltd is a China-based company operating in the traditional Chinese medicinal industry. The company produces modern pharmaceuticals and operates retail businesses and medical services. The company's main products consist of Liuwei Dihuang series, Tongren Dahuoluo series, Tongren Niuhuang Qingxin series, Angong Niuhuang series, and Donkey-hide gelatin series. It distributes its products under the brand of Tongrentang.
81GF Score
Get the complete analysis for SHSE:600085
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SHSE:600085 has been successfully added to your 
