Steppe Cement's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 0.94.
Steppe Cement's Days Inventory for the
six
months ended in Dec. 2025 was 85.4.
Steppe Cement's Days Payable for the
six
months ended in Dec. 2025 was 42.51.
Therefore, Steppe Cement's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 43.83.
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.
Steppe Cement Cash Conversion Cycle Related Terms
Steppe Cement Cash Conversion Cycle Historical Data
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The historical data trend for Steppe Cement'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.
SPPCF vs CRH, VMC, MLM: Cash Conversion Cycle Comparison
For the Building Materials subindustry, Steppe Cement'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.
Steppe Cement Cash Conversion Cycle vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Steppe Cement's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Steppe Cement's Cash Conversion Cycle falls into.
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.
Steppe Cement'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.
Steppe Cement (SPPCF) has a Cash Conversion Cycle of 43.83 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Steppe Cement and its competitors.
Is Steppe Cement's Cash Conversion Cycle too high?
Steppe Cement's current Cash Conversion Cycle is 43.83. The Building Materials industry median Cash Conversion Cycle is 76.19. Steppe Cement's value of 43.83 is 42.5% below this industry median. Overall, Steppe Cement has a GF Score™ of 55/100, reflecting its overall financial health beyond just this single metric.
How does Steppe Cement's Cash Conversion Cycle compare to CRH and VMC?
Steppe Cement's Cash Conversion Cycle of 43.83 can be compared against companies in the Building Materials industry. The industry median Cash Conversion Cycle is 76.19. Steppe Cement's value of 43.83 is 42.5% 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 Building Materials company?
The median Cash Conversion Cycle among Building Materials companies is 76.19, based on 404 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. Steppe Cement's current Cash Conversion Cycle of 43.83 is 42.5% 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 Steppe Cement and its competitors. For the Building Materials industry, the median Cash Conversion Cycle is 76.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Steppe Cement's current Cash Conversion Cycle is 43.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Steppe Cement stock overvalued right now?
Steppe Cement (SPPCF) has a current Cash Conversion Cycle of 43.83. The stock's GF Value™ is $0.31, compared to a current price of $0.31 — trading right at its estimated fair value. The current Cash Conversion Cycle is 43.83 and 42.5% below the Building Materials industry median of 76.19. Steppe Cement's overall GF Score™ is 55/100 with 6 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 Steppe Cement (SPPCF), the current Cash Conversion Cycle is 43.83 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 Steppe Cement (SPPCF) Overvalued in 2026?
Based on GuruFocus' analysis, Steppe Cement stock appears to be undervalued.
The current stock price of $0.31 is trading 0% below its estimated GF Value™ of $0.31.
Key valuation signals for SPPCF:
Cash Conversion Cycle: 43.83
GF Value™: $0.31 vs. price of $0.31 (0% below fair value)
Industry Position: 42.5% below the Building Materials median
No single metric tells the full story. See the SPPCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Steppe Cement Ltd is an investment holding company based in Malaysia. Its primary business is the production and sale of cement, which is in the Karaganda region, the Republic of Kazakhstan. The company derives revenue from the sale of manufactured goods and the transmission and distribution of electricity.
55GF Score
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