FS Development Investment Holdings (SZSE:300071) Cash Conversion Cycle: -30.30 (As of Jun. 2026)

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SZSE:300071 FS Development Investment Holdings SZSE:300071
54 GF Score
Price ¥4.18
GF Value ¥2.93
Valuation Significantly Overvalued
! 3 Warning Signs
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What is FS Development Investment Holdings Cash Conversion Cycle?

FS Development Investment Holdings SZSE:300071 +0.97% 54 Cash Conversion Cycle is -30.30 as of Jun. 2026. GuruFocus rates SZSE:300071 with a GF Score™ of 54/100 and a GF Value™ of ¥2.93 (Significantly Overvalued). The stock has 3 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.

FS Development Investment Holdings's Days Sales Outstanding for the three months ended in Jun. 2026 was 201.588.
FS Development Investment Holdings's Days Inventory for the three months ended in Jun. 2026 was 0.185.
FS Development Investment Holdings's Days Payable for the three months ended in Jun. 2026 was 232.069.
Therefore, FS Development Investment Holdings's Cash Conversion Cycle (CCC) for the three months ended in Jun. 2026 was -30.30.


FS Development Investment Holdings  (SZSE:300071) 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.


FS Development Investment Holdings Cash Conversion Cycle Related Terms


FS Development Investment Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for FS Development Investment 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.

FS Development Investment Holdings Cash Conversion Cycle Chart

FS Development Investment Holdings 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 -33.18 -21.79 5.71 -5.93 -22.68

FS Development Investment Holdings Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 5.54 -60.23 -101.76 -74.95 -30.30

SZSE:300071 vs APP, OMC, TTD: Cash Conversion Cycle Comparison

For the Advertising Agencies subindustry, FS Development Investment 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.


FS Development Investment Holdings Cash Conversion Cycle vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, FS Development Investment Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where FS Development Investment Holdings's Cash Conversion Cycle falls into.


SZSE:300071
54GF Score
FS Development Investment Holdings SZSE:300071
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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FS Development Investment 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.

FS Development Investment Holdings'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
=250.42+0.129-273.225
=-22.68

FS Development Investment Holdings's Cash Conversion Cycle for the quarter that ended in Jun. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=201.588+0.185-232.069
=-30.30

* 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 -30.30 mean?
FS Development Investment Holdings (SZSE:300071) has a Cash Conversion Cycle of -30.30 as of Jun. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on FS Development Investment Holdings and its competitors.
Is FS Development Investment Holdings' Cash Conversion Cycle too high?
FS Development Investment Holdings' current Cash Conversion Cycle is -30.30. Overall, FS Development Investment Holdings has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does FS Development Investment Holdings' Cash Conversion Cycle compare to APP and OMC?
FS Development Investment Holdings' Cash Conversion Cycle of -30.30 can be compared against companies in the Media - Diversified industry. The industry median Cash Conversion Cycle is 20.64. 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 Media - Diversified company?
The median Cash Conversion Cycle among Media - Diversified companies is 20.64, based on 1,008 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 FS Development Investment Holdings and its competitors. For the Media - Diversified industry, the median Cash Conversion Cycle is 20.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. FS Development Investment Holdings's current Cash Conversion Cycle is -30.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FS Development Investment Holdings stock overvalued right now?
Based on GuruFocus' analysis, FS Development Investment Holdings (SZSE:300071) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥2.93, compared to a current price of ¥4.18 — trading 42.7% above its estimated fair value. The current Cash Conversion Cycle is -30.30. FS Development Investment Holdings' overall GF Score™ is 54/100 with 3 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 FS Development Investment Holdings (SZSE:300071), the current Cash Conversion Cycle is -30.30 as of Jun. 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 FS Development Investment Holdings (SZSE:300071) Overvalued in 2026?

Based on GuruFocus' analysis, FS Development Investment Holdings stock appears to be overvalued. The current stock price of ¥4.18 is trading 42.7% above its estimated GF Value™ of ¥2.93. GuruFocus considers FS Development Investment Holdings to be Significantly Overvalued.

Key valuation signals for SZSE:300071:

  • Cash Conversion Cycle: -30.30
  • GF Value™: ¥2.93 vs. price of ¥4.18 (42.7% above fair value)
  • GF Score™: 54/100 with 3 warning signs

No single metric tells the full story. See the SZSE:300071 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


FS Development Investment Holdings Business Description

Address Yard 30, Shixing Street, Room 512, Building 8, Shijingshan District, Beijing, CHN, 100005
FS Development Investment Holdings formerly Spearhead Integrated Marketing Communication Group is an offline marketing service provider. It is engaged in public relations advertising, digital marketing, content marketing, big data marketing.
54GF Score

Get the complete analysis for SZSE:300071

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

¥4.18
Price
¥2.93
GF Value