Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
First Sensor AG's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 109.8.
First Sensor AG's Days Inventory for the
three
months ended in Mar. 2026 was 274.57.
First Sensor AG's Days Payable for the
three
months ended in Mar. 2026 was 41.08.
Therefore, First Sensor AG's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 343.29.
First Sensor AG (STU:SIS) 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.
First Sensor AG Cash Conversion Cycle Related Terms
First Sensor AG Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for First Sensor 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.
STU:SIS vs AMAT, LRCX, KLAC: Cash Conversion Cycle Comparison
For the Semiconductor Equipment & Materials subindustry, First Sensor 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.
First Sensor AG Cash Conversion Cycle vs Semiconductors Industry
For the Semiconductors industry and Technology sector, First Sensor AG's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where First Sensor AG'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.
First Sensor AG's Cash Conversion Cycle for the fiscal year that ended in Sep. 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.
First Sensor AG (STU:SIS) has a Cash Conversion Cycle of 343.29 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on First Sensor AG and its competitors.
Is First Sensor AG's Cash Conversion Cycle too high?
First Sensor AG's current Cash Conversion Cycle is 343.29. The Semiconductors industry median Cash Conversion Cycle is 116.21. First Sensor AG's value of 343.29 is 195.4% above this industry median. Overall, First Sensor AG has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Sensor AG's Cash Conversion Cycle compare to AMAT and LRCX?
First Sensor AG's Cash Conversion Cycle of 343.29 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.21. First Sensor AG's value of 343.29 is 195.4% 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.21, based on 1,023 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. First Sensor AG's current Cash Conversion Cycle of 343.29 is 195.4% 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 First Sensor AG and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Sensor AG's current Cash Conversion Cycle is 343.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Sensor AG stock overvalued right now?
Based on GuruFocus' analysis, First Sensor AG (STU:SIS) is currently considered Modestly Overvalued. The stock's GF Value™ is €46.28, compared to a current price of €52.00 — trading 12.4% above its estimated fair value. The current Cash Conversion Cycle is 343.29 and 195.4% above the Semiconductors industry median of 116.21. First Sensor AG's overall GF Score™ is 59/100 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 First Sensor AG (STU:SIS), the current Cash Conversion Cycle is 343.29 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 First Sensor AG (STU:SIS) Overvalued in 2026?
Based on GuruFocus' analysis, First Sensor AG stock appears to be overvalued.
The current stock price of €52.00 is trading 12.4% above its estimated GF Value™ of €46.28.
GuruFocus considers First Sensor AG to be Modestly Overvalued.
Key valuation signals for STU:SIS:
Cash Conversion Cycle: 343.29
GF Value™: €46.28 vs. price of €52.00 (12.4% above fair value)
Industry Position: 195.4% above the Semiconductors median
No single metric tells the full story. See the STU:SIS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
First Sensor AG is a Germany-based company. It operates in the sensor production and microsystems technology industries. The company's business focuses mainly on the development, manufacture, and distribution of customer-specific optical and non-optical semiconductor sensors and sensor systems. It also develops and manufactures customized hybrid circuits and products for microsystem engineering and packaging. Its product portfolio consists of optical sensors, radiation sensors, pressure sensors, level sensors, flow sensors, inertial sensors, cameras, and other products.
59GF Score
Get the complete analysis for STU:SIS
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
STU:SIS has been successfully added to your 
