Nanjing Business & Tourism (SHSE:600250) Cash Conversion Cycle: -64.16 (As of Mar. 2026)

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SHSE:600250 Nanjing Business & Tourism Corp Ltd SHSE:600250
45 GF Score
Price ¥7.84
GF Value ¥7.50
Valuation Fairly Valued
! 4 Warning Signs
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What is Nanjing Business & Tourism Cash Conversion Cycle?

Nanjing Business & Tourism SHSE:600250 +2.35% 45 Cash Conversion Cycle is -64.16 as of Mar. 2026. GuruFocus rates SHSE:600250 with a GF Score™ of 45/100 and a GF Value™ of ¥7.50 (Fairly Valued). The stock has 4 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.

Nanjing Business & Tourism's Days Sales Outstanding for the three months ended in Mar. 2026 was 83.19.
Nanjing Business & Tourism's Days Inventory for the three months ended in Mar. 2026 was 35.3.
Nanjing Business & Tourism's Days Payable for the three months ended in Mar. 2026 was 182.65.
Therefore, Nanjing Business & Tourism's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was -64.16.


Nanjing Business & Tourism  (SHSE:600250) 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.


Nanjing Business & Tourism Cash Conversion Cycle Related Terms


Nanjing Business & Tourism Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Nanjing Business & Tourism'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.

Nanjing Business & Tourism Cash Conversion Cycle Chart

Nanjing Business & Tourism 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 -156.87 -115.18 -89.16 -81.56 -87.33

Nanjing Business & Tourism 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 -73.62 -56.03 -50.33 -51.67 -64.16

SHSE:600250 vs HON, MMM: Cash Conversion Cycle Comparison

For the Conglomerates subindustry, Nanjing Business & Tourism'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.


Nanjing Business & Tourism Cash Conversion Cycle vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Nanjing Business & Tourism's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Nanjing Business & Tourism's Cash Conversion Cycle falls into.


SHSE:600250
45GF Score
Nanjing Business & Tourism Corp Ltd SHSE:600250
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Nanjing Business & Tourism 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.

Nanjing Business & Tourism'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
=66.7+35.32-189.35
=-87.33

Nanjing Business & Tourism'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
=83.19+35.3-182.65
=-64.16

* 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 -64.16 mean?
Nanjing Business & Tourism (SHSE:600250) has a Cash Conversion Cycle of -64.16 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Nanjing Business & Tourism and its competitors.
Is Nanjing Business & Tourism's Cash Conversion Cycle too high?
Nanjing Business & Tourism's current Cash Conversion Cycle is -64.16. Overall, Nanjing Business & Tourism has a GF Score™ of 45/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nanjing Business & Tourism's Cash Conversion Cycle compare to HON and MMM?
Nanjing Business & Tourism's Cash Conversion Cycle of -64.16 can be compared against companies in the Conglomerates industry. The industry median Cash Conversion Cycle is 70.99. 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 Conglomerates company?
The median Cash Conversion Cycle among Conglomerates companies is 70.99, based on 551 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 Nanjing Business & Tourism and its competitors. For the Conglomerates industry, the median Cash Conversion Cycle is 70.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nanjing Business & Tourism's current Cash Conversion Cycle is -64.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nanjing Business & Tourism stock overvalued right now?
Based on GuruFocus' analysis, Nanjing Business & Tourism (SHSE:600250) is currently considered Fairly Valued. The stock's GF Value™ is ¥7.50, compared to a current price of ¥7.84 — trading 4.5% above its estimated fair value. The current Cash Conversion Cycle is -64.16. Nanjing Business & Tourism's overall GF Score™ is 45/100 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 Nanjing Business & Tourism (SHSE:600250), the current Cash Conversion Cycle is -64.16 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 Nanjing Business & Tourism (SHSE:600250) Overvalued in 2026?

Based on GuruFocus' analysis, Nanjing Business & Tourism stock appears to be overvalued. The current stock price of ¥7.84 is trading 4.5% above its estimated GF Value™ of ¥7.50. GuruFocus considers Nanjing Business & Tourism to be Fairly Valued.

Key valuation signals for SHSE:600250:

  • Cash Conversion Cycle: -64.16
  • GF Value™: ¥7.50 vs. price of ¥7.84 (4.5% above fair value)
  • GF Score™: 45/100 with 4 warning signs

No single metric tells the full story. See the SHSE:600250 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nanjing Business & Tourism Business Description

Address NO.77 Yunnan North Road, Nanjing, CHN, 210006
Nanjing Business & Tourism Corp Ltd is involved in the fields of textiles and garments, electric and machinery, light industry, chemical industry and others, covering over 1000 merchandise. At the same time, the company also engaged in the overseas labor services and economic and technical cooperation activities.
45GF Score

Get the complete analysis for SHSE:600250

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

¥7.84
Price
¥7.50
GF Value