China Master Logistics Co (SHSE:603967) Cash Conversion Cycle: 19.74 (As of Mar. 2026)

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SHSE:603967 China Master Logistics Co Ltd SHSE:603967
81 GF Score
Price ¥11.49
GF Value ¥10.76
Valuation Fairly Valued
! 3 Warning Signs
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What is China Master Logistics Co Cash Conversion Cycle?

China Master Logistics Co SHSE:603967 -0.78% 81 Cash Conversion Cycle is 19.74 as of Mar. 2026. GuruFocus rates SHSE:603967 with a GF Score™ of 81/100 and a GF Value™ of ¥10.76 (Fairly Valued). The stock has 3 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.

China Master Logistics Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 60.34.
China Master Logistics Co's Days Inventory for the three months ended in Mar. 2026 was 0.67.
China Master Logistics Co's Days Payable for the three months ended in Mar. 2026 was 41.27.
Therefore, China Master Logistics Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 19.74.


China Master Logistics Co  (SHSE:603967) 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.


China Master Logistics Co Cash Conversion Cycle Related Terms


China Master Logistics Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for China Master Logistics 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.

China Master Logistics Co Cash Conversion Cycle Chart

China Master Logistics 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 7.61 10.18 19.20 16.70 20.38

China Master Logistics 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 22.34 19.93 21.18 20.08 19.74

SHSE:603967 vs UPS, FDX, JBHT: Cash Conversion Cycle Comparison

For the Integrated Freight & Logistics subindustry, China Master Logistics 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.


China Master Logistics Co Cash Conversion Cycle vs Transportation Industry

For the Transportation industry and Industrials sector, China Master Logistics Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where China Master Logistics Co's Cash Conversion Cycle falls into.


SHSE:603967
81GF Score
China Master Logistics Co Ltd SHSE:603967
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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China Master Logistics 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.

China Master Logistics 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
=63.31+0.66-43.59
=20.38

China Master Logistics 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
=60.34+0.67-41.27
=19.74

* 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 19.74 mean?
China Master Logistics Co (SHSE:603967) has a Cash Conversion Cycle of 19.74 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on China Master Logistics Co and its competitors.
Is China Master Logistics Co's Cash Conversion Cycle too high?
China Master Logistics Co's current Cash Conversion Cycle is 19.74. The Transportation industry median Cash Conversion Cycle is 19.74. China Master Logistics Co's value of 19.74 is 0% at this industry median. Overall, China Master Logistics Co has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Master Logistics Co's Cash Conversion Cycle compare to UPS and FDX?
China Master Logistics Co's Cash Conversion Cycle of 19.74 can be compared against companies in the Transportation industry. The industry median Cash Conversion Cycle is 19.74. China Master Logistics Co's value of 19.74 is 0% at 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 Transportation company?
The median Cash Conversion Cycle among Transportation companies is 19.74, based on 1,003 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. China Master Logistics Co's current Cash Conversion Cycle of 19.74 is 0% at 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 China Master Logistics Co and its competitors. For the Transportation industry, the median Cash Conversion Cycle is 19.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Master Logistics Co's current Cash Conversion Cycle is 19.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Master Logistics Co stock overvalued right now?
Based on GuruFocus' analysis, China Master Logistics Co (SHSE:603967) is currently considered Fairly Valued. The stock's GF Value™ is ¥10.76, compared to a current price of ¥11.49 — trading 6.8% above its estimated fair value. The current Cash Conversion Cycle is 19.74 and 0% at the Transportation industry median of 19.74. China Master Logistics Co's overall GF Score™ is 81/100 with 3 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 China Master Logistics Co (SHSE:603967), the current Cash Conversion Cycle is 19.74 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 China Master Logistics Co (SHSE:603967) Overvalued in 2026?

Based on GuruFocus' analysis, China Master Logistics Co stock appears to be overvalued. The current stock price of ¥11.49 is trading 6.8% above its estimated GF Value™ of ¥10.76. GuruFocus considers China Master Logistics Co to be Fairly Valued.

Key valuation signals for SHSE:603967:

  • Cash Conversion Cycle: 19.74
  • GF Value™: ¥10.76 vs. price of ¥11.49 (6.8% above fair value)
  • GF Score™: 81/100 with 3 warning signs
  • Industry Position: 0% at the Transportation median

No single metric tells the full story. See the SHSE:603967 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Master Logistics Co Business Description

Address No.169 ShenZhen Road, 23rd Floor, Zhongchuang Building, Laoshan District, Shandong, Qingdao, CHN, 266100
China Master Logistics Co Ltd is an integrated logistics company. The business of company mainly covers freight forwarding, CFS services, shipping agency, coastal transportation, project logistics, commodity Logistics and other areas with the service network covering the majority ports such as Ningbo, Lianyungang, Rizhao, Rongcheng, Qingdao and others.
81GF Score

Get the complete analysis for SHSE:603967

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

¥11.49
Price
¥10.76
GF Value