SM Prime Holdings's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 230.88.
SM Prime Holdings's Days Inventory for the
three
months ended in Mar. 2026 was 1463.63.
SM Prime Holdings's Days Payable for the
three
months ended in Mar. 2026 was 2051.75.
Therefore, SM Prime Holdings's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was -357.24.
SM Prime Holdings (OTCPK:SPHXF) 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.
SM Prime Holdings Cash Conversion Cycle Related Terms
SM Prime Holdings Cash Conversion Cycle Historical Data
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The historical data trend for SM Prime 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.
SM Prime Holdings Cash Conversion Cycle Competitor Comparison
For the Real Estate - Diversified subindustry, SM Prime 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.
SM Prime Holdings Cash Conversion Cycle vs Real Estate Industry
For the Real Estate industry and Real Estate sector, SM Prime Holdings's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where SM Prime Holdings's Cash Conversion Cycle falls into.
SM Prime 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.
SM Prime Holdings'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.
What does a Cash Conversion Cycle of -357.24 mean?
SM Prime Holdings (SPHXF) has a Cash Conversion Cycle of -357.24 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on SM Prime Holdings and its competitors.
Is SM Prime Holdings' Cash Conversion Cycle too high?
SM Prime Holdings' current Cash Conversion Cycle is -357.24. Overall, SM Prime Holdings has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SM Prime Holdings' Cash Conversion Cycle compare to competitors?
SM Prime Holdings' Cash Conversion Cycle of -357.24 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 320.77. 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 Real Estate company?
The median Cash Conversion Cycle among Real Estate companies is 320.77, based on 1,733 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 SM Prime Holdings and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 320.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SM Prime Holdings's current Cash Conversion Cycle is -357.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SM Prime Holdings stock overvalued right now?
Based on GuruFocus' analysis, SM Prime Holdings (SPHXF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.50, compared to a current price of $0.28 — trading 44% below its estimated fair value. The current Cash Conversion Cycle is -357.24. SM Prime Holdings' overall GF Score™ is 49/100 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 SM Prime Holdings (SPHXF), the current Cash Conversion Cycle is -357.24 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 SM Prime Holdings (SPHXF) Overvalued in 2026?
Based on GuruFocus' analysis, SM Prime Holdings stock appears to be undervalued.
The current stock price of $0.28 is trading 44% below its estimated GF Value™ of $0.50.
GuruFocus considers SM Prime Holdings to be Possible Value Trap.
Key valuation signals for SPHXF:
Cash Conversion Cycle: -357.24
GF Value™: $0.50 vs. price of $0.28 (44% below fair value)
No single metric tells the full story. See the SPHXF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SM Prime Holdings Inc is an integrated property developer. It is engaged in acquiring and developing real estate, conducting and maintaining commercial shopping centers, and constructing and managing buildings such as condominiums, apartments, hotels, restaurants, stores, and other structures for mixed-use purposes. The company has four business segments, namely, malls, residential, commercial, and integrated property developments and hotels and convention centers. It generates maximum revenue from the Malls segment, which develops, conducts, operates, and maintains the business of commercial shopping centers for rent, amusement centers, or cinema theaters within the compound of the shopping centers.
49GF Score
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