Comet Holding AG (STU:EZP1) Cash Conversion Cycle: 134.84 (As of Dec. 2025)

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STU:EZP1 Comet Holding AG STU:EZP1
83 GF Score
Price €353.20
GF Value €278.44
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Comet Holding AG Cash Conversion Cycle?

Comet Holding AG STU:EZP1 -3.34% 83 Cash Conversion Cycle is 134.84 as of Dec. 2025. GuruFocus rates STU:EZP1 with a GF Score™ of 83/100 and a GF Value™ of €278.44 (Modestly Overvalued). 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.

Comet Holding AG's Days Sales Outstanding for the six months ended in Dec. 2025 was 56.28.
Comet Holding AG's Days Inventory for the six months ended in Dec. 2025 was 121.72.
Comet Holding AG's Days Payable for the six months ended in Dec. 2025 was 43.16.
Therefore, Comet Holding AG's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 134.84.


Comet Holding AG  (STU:EZP1) 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.


Comet Holding AG Cash Conversion Cycle Related Terms


Comet Holding AG Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Comet Holding AG'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.

Comet Holding AG Cash Conversion Cycle Chart

Comet Holding AG 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 126.97 133.86 191.49 165.39 138.73

Comet Holding AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 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 Premium Member Only Premium Member Only Premium Member Only 195.50 191.18 148.74 157.03 134.84

STU:EZP1 vs COHR, KEYS, GRMN: Cash Conversion Cycle Comparison

For the Scientific & Technical Instruments subindustry, Comet Holding AG'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.


Comet Holding AG Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, Comet Holding AG's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Comet Holding AG's Cash Conversion Cycle falls into.


STU:EZP1
83GF Score
Comet Holding AG STU:EZP1
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Comet Holding AG 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.

Comet Holding AG'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
=56.09+125.06-42.42
=138.73

Comet Holding AG'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
=56.28+121.72-43.16
=134.84

* 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 134.84 mean?
Comet Holding AG (STU:EZP1) has a Cash Conversion Cycle of 134.84 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Comet Holding AG and its competitors.
Is Comet Holding AG's Cash Conversion Cycle too high?
Comet Holding AG's current Cash Conversion Cycle is 134.84. The Hardware industry median Cash Conversion Cycle is 98.95. Comet Holding AG's value of 134.84 is 36.3% above this industry median. Overall, Comet Holding AG has a GF Score™ of 83/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Comet Holding AG's Cash Conversion Cycle compare to COHR and KEYS?
Comet Holding AG's Cash Conversion Cycle of 134.84 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.95. Comet Holding AG's value of 134.84 is 36.3% above 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.95, based on 2,476 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. Comet Holding AG's current Cash Conversion Cycle of 134.84 is 36.3% above 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 Comet Holding AG and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Comet Holding AG's current Cash Conversion Cycle is 134.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comet Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Comet Holding AG (STU:EZP1) is currently considered Modestly Overvalued. The stock's GF Value™ is €278.44, compared to a current price of €353.20 — trading 26.8% above its estimated fair value. The current Cash Conversion Cycle is 134.84 and 36.3% above the Hardware industry median of 98.95. Comet Holding AG's overall GF Score™ is 83/100 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 Comet Holding AG (STU:EZP1), the current Cash Conversion Cycle is 134.84 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 Comet Holding AG (STU:EZP1) Overvalued in 2026?

Based on GuruFocus' analysis, Comet Holding AG stock appears to be overvalued. The current stock price of €353.20 is trading 26.8% above its estimated GF Value™ of €278.44. GuruFocus considers Comet Holding AG to be Modestly Overvalued.

Key valuation signals for STU:EZP1:

  • Cash Conversion Cycle: 134.84
  • GF Value™: €278.44 vs. price of €353.20 (26.8% above fair value)
  • GF Score™: 83/100 with 5 warning signs
  • Industry Position: 36.3% above the Hardware median

No single metric tells the full story. See the STU:EZP1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Comet Holding AG Business Description

Address Herrengasse 10, Postfach 141, Flamatt, CHE, 3175
Comet Holding AG is a vendor of X-ray, radio frequency (RF) power, and e-beam technology. It markets its systems and services under the Comet, Yxlon, and ebeam brands. Yxlon x-ray systems for non-destructive testing are supplied to end customers in the automotive, aerospace, electronics, and energy sectors. Under the Comet brand, the group builds components and modules such as x-ray sources, vacuum capacitors, RF generators, and impedance matching networks, marketed to manufacturers in the automotive, aerospace, semiconductor, and solar industries, as well as the security sector. The Group has three operating divisions: Plasma Control Technologies (PCT), X-Ray Systems (IXS), and Industrial X-Ray Modules (IXM).
83GF Score

Get the complete analysis for STU:EZP1

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

€353.20
Price
€278.44
GF Value