SMORF (Smoore International Holdings) Cash Conversion Cycle: 42.64 (As of Dec. 2025)


SMORF Smoore International Holdings Ltd SMORF
90 GF Score
Price $1.40
GF Value $2.60
! 5 Warning Signs
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What is Smoore International Holdings Cash Conversion Cycle?

Smoore International Holdings SMORF 90 Cash Conversion Cycle is 42.64 as of Dec. 2025. GuruFocus rates SMORF with a GF Score™ of 90/100 and a GF Value™ of $2.60. The stock has 5 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.

Smoore International Holdings's Days Sales Outstanding for the six months ended in Dec. 2025 was 46.76.
Smoore International Holdings's Days Inventory for the six months ended in Dec. 2025 was 42.97.
Smoore International Holdings's Days Payable for the six months ended in Dec. 2025 was 47.09.
Therefore, Smoore International Holdings's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 42.64.


Smoore International Holdings  (OTCPK:SMORF) 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.


Smoore International Holdings Cash Conversion Cycle Related Terms


Smoore International Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Smoore International Holdings'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.

Smoore International Holdings Cash Conversion Cycle Chart

Smoore International Holdings 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 25.67 44.86 45.79 37.85 45.35

Smoore International Holdings Semi-Annual Data
Dec16 Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 36.44 45.03 37.43 44.77 42.64

SMORF vs PM, MO, TPB: Cash Conversion Cycle Comparison

For the Tobacco subindustry, Smoore International Holdings'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.


Smoore International Holdings Cash Conversion Cycle vs Tobacco Products Industry

For the Tobacco Products industry and Consumer Defensive sector, Smoore International Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Smoore International Holdings's Cash Conversion Cycle falls into.


SMORF
90GF Score
Smoore International Holdings Ltd SMORF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Smoore International Holdings 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.

Smoore International Holdings'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
=54.37+49.46-58.48
=45.35

Smoore International Holdings's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=46.76+42.97-47.09
=42.64

* 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 42.64 mean?
Smoore International Holdings (SMORF) has a Cash Conversion Cycle of 42.64 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Smoore International Holdings and its competitors.
Is Smoore International Holdings' Cash Conversion Cycle too high?
Smoore International Holdings' current Cash Conversion Cycle is 42.64. The Tobacco Products industry median Cash Conversion Cycle is 100.85. Smoore International Holdings' value of 42.64 is 57.7% below this industry median. Overall, Smoore International Holdings has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Smoore International Holdings' Cash Conversion Cycle compare to PM and MO?
Smoore International Holdings' Cash Conversion Cycle of 42.64 can be compared against companies in the Tobacco Products industry. The industry median Cash Conversion Cycle is 100.85. Smoore International Holdings' value of 42.64 is 57.7% 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 Tobacco Products company?
The median Cash Conversion Cycle among Tobacco Products companies is 100.85, based on 48 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. Smoore International Holdings's current Cash Conversion Cycle of 42.64 is 57.7% 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 Smoore International Holdings and its competitors. For the Tobacco Products industry, the median Cash Conversion Cycle is 100.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smoore International Holdings's current Cash Conversion Cycle is 42.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smoore International Holdings stock overvalued right now?
Smoore International Holdings (SMORF) has a current Cash Conversion Cycle of 42.64. The stock's GF Value™ is $2.60, compared to a current price of $1.40 — trading 46.2% below its estimated fair value. The current Cash Conversion Cycle is 42.64 and 57.7% below the Tobacco Products industry median of 100.85. Smoore International Holdings' overall GF Score™ is 90/100 with 5 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 Smoore International Holdings (SMORF), the current Cash Conversion Cycle is 42.64 as of Dec. 2025. 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 Smoore International Holdings (SMORF) Overvalued in 2026?

Based on GuruFocus' analysis, Smoore International Holdings stock appears to be undervalued. The current stock price of $1.40 is trading 46.2% below its estimated GF Value™ of $2.60.

Key valuation signals for SMORF:

  • Cash Conversion Cycle: 42.64
  • GF Value™: $2.60 vs. price of $1.40 (46.2% below fair value)
  • GF Score™: 90/100 with 5 warning signs
  • Industry Position: 57.7% below the Tobacco Products median

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


Smoore International Holdings Business Description

Other Exchanges 06969:Hong Kong
Address Xixiang Street, No. 16, Dongcai Industrial Zone, Gushu Community, Bao’an District, Guangdong, Shenzhen, CHN
Smoore International Holdings Ltd is engaged in providing atomization technology solutions. The group operates through two business segments: Corporate Client Oriented Business (ToB Business) and Self-Branded Business. The ToB Business focuses on the research, design, and manufacturing of vaping, heat-not-burn (HNB), and other atomization products, along with related technological services for corporate clients. The Self-Branded Business is involved in the research, design, manufacturing, and sale of self-branded electronic vaping and beauty atomization products. It generates the majority of its revenue from the Corporate Client Oriented Business (ToB Business) segment.
90GF Score

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$1.40
Price
$2.60
GF Value