SWRAF (Swire Pacific) Cash Conversion Cycle: 140.24 (As of Dec. 2025)


SWRAF Swire Pacific Ltd SWRAF
65 GF Score
Price $11.10
GF Value $3.85
! 6 Warning Signs
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What is Swire Pacific Cash Conversion Cycle?

Swire Pacific SWRAF -2.63% 65 Cash Conversion Cycle is 140.24 as of Dec. 2025. GuruFocus rates SWRAF with a GF Score™ of 65/100 and a GF Value™ of $3.85. The stock has 6 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.

Swire Pacific's Days Sales Outstanding for the six months ended in Dec. 2025 was 32.18.
Swire Pacific's Days Inventory for the six months ended in Dec. 2025 was 148.45.
Swire Pacific's Days Payable for the six months ended in Dec. 2025 was 40.39.
Therefore, Swire Pacific's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 140.24.


Swire Pacific  (OTCPK:SWRAF) 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.


Swire Pacific Cash Conversion Cycle Related Terms


Swire Pacific Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Swire Pacific'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.

Swire Pacific Cash Conversion Cycle Chart

Swire Pacific 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 -86.21 11.41 85.14 99.09 118.18

Swire Pacific 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 73.71 87.40 96.07 127.31 140.24

SWRAF vs HON, MMM: Cash Conversion Cycle Comparison

For the Conglomerates subindustry, Swire Pacific'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.


Swire Pacific Cash Conversion Cycle vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Swire Pacific's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Swire Pacific's Cash Conversion Cycle falls into.


SWRAF
65GF Score
Swire Pacific Ltd SWRAF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Swire Pacific 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.

Swire Pacific'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
=16.57+143.31-41.7
=118.18

Swire Pacific'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
=32.18+148.45-40.39
=140.24

* 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 140.24 mean?
Swire Pacific (SWRAF) has a Cash Conversion Cycle of 140.24 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Swire Pacific and its competitors.
Is Swire Pacific's Cash Conversion Cycle too high?
Swire Pacific's current Cash Conversion Cycle is 140.24. The Conglomerates industry median Cash Conversion Cycle is 70.99. Swire Pacific's value of 140.24 is 97.5% above this industry median. Overall, Swire Pacific has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Swire Pacific's Cash Conversion Cycle compare to HON and MMM?
Swire Pacific's Cash Conversion Cycle of 140.24 can be compared against companies in the Conglomerates industry. The industry median Cash Conversion Cycle is 70.99. Swire Pacific's value of 140.24 is 97.5% 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 Conglomerates company?
The median Cash Conversion Cycle among Conglomerates companies is 70.99, based on 547 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. Swire Pacific's current Cash Conversion Cycle of 140.24 is 97.5% 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 Swire Pacific and its competitors. For the Conglomerates industry, the median Cash Conversion Cycle is 70.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Swire Pacific's current Cash Conversion Cycle is 140.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Swire Pacific stock overvalued right now?
Swire Pacific (SWRAF) has a current Cash Conversion Cycle of 140.24. The stock's GF Value™ is $3.85, compared to a current price of $11.10 — trading 188.3% above its estimated fair value. The current Cash Conversion Cycle is 140.24 and 97.5% above the Conglomerates industry median of 70.99. Swire Pacific's overall GF Score™ is 65/100 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 Swire Pacific (SWRAF), the current Cash Conversion Cycle is 140.24 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 Swire Pacific (SWRAF) Overvalued in 2026?

Based on GuruFocus' analysis, Swire Pacific stock appears to be overvalued. The current stock price of $11.10 is trading 188.3% above its estimated GF Value™ of $3.85.

Key valuation signals for SWRAF:

  • Cash Conversion Cycle: 140.24
  • GF Value™: $3.85 vs. price of $11.10 (188.3% above fair value)
  • GF Score™: 65/100 with 6 warning signs
  • Industry Position: 97.5% above the Conglomerates median

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


Swire Pacific Business Description

Address 88 Queensway, GPO Box 1, 33rd Floor, One Pacific Place, Hong Kong, HKG
Swire Pacific is a Hong Kong-based conglomerate with interests in property, aviation, beverage, trading, and industrials. The property division, an 82% stake in Swire Properties, contributes more than half of the group's operating profit. The beverage division is one of two Coca-Cola bottlers in mainland China and also a bottler in Hong Kong, Taiwan, Thailand, Laos, Vietnam, and Cambodia. The aviation division consists of Haeco, an aircraft engineering company, and a 45% stake in Cathay Pacific. John Swire & Sons, the parent company, holds a 64% stake in Swire Pacific but has 71% of the voting rights through a dual-class share structure.
65GF Score

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

$11.10
Price
$3.85
GF Value