Towngas Smart Energy Co's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 36.51.
Towngas Smart Energy Co's Days Inventory for the
six
months ended in Dec. 2025 was 12.42.
Towngas Smart Energy Co's Days Payable for the
six
months ended in Dec. 2025 was 49.85.
Therefore, Towngas Smart Energy Co's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was -0.92.
Towngas Smart Energy Co (OTCPK:TGASF) 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.
Towngas Smart Energy Co Cash Conversion Cycle Related Terms
Towngas Smart Energy Co Cash Conversion Cycle Historical Data
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The historical data trend for Towngas Smart Energy Co'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.
Towngas Smart Energy Co Cash Conversion Cycle Chart
TGASF vs ATO, NI: Cash Conversion Cycle Comparison
For the Utilities - Regulated Gas subindustry, Towngas Smart Energy Co'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.
Towngas Smart Energy Co Cash Conversion Cycle vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Towngas Smart Energy Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Towngas Smart Energy Co's Cash Conversion Cycle falls into.
Towngas Smart Energy Co 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.
Towngas Smart Energy Co'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.
Towngas Smart Energy Co (TGASF) has a Cash Conversion Cycle of -0.92 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Towngas Smart Energy Co and its competitors.
Is Towngas Smart Energy Co's Cash Conversion Cycle too high?
Towngas Smart Energy Co's current Cash Conversion Cycle is -0.92. Overall, Towngas Smart Energy Co has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towngas Smart Energy Co's Cash Conversion Cycle compare to ATO and NI?
Towngas Smart Energy Co's Cash Conversion Cycle of -0.92 can be compared against companies in the Utilities - Regulated industry. The industry median Cash Conversion Cycle is 13.94. 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 an Utilities - Regulated company?
The median Cash Conversion Cycle among Utilities - Regulated companies is 13.94, based on 497 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 Towngas Smart Energy Co and its competitors. For the Utilities - Regulated industry, the median Cash Conversion Cycle is 13.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Towngas Smart Energy Co's current Cash Conversion Cycle is -0.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towngas Smart Energy Co stock overvalued right now?
Based on GuruFocus' analysis, Towngas Smart Energy Co (TGASF) is currently considered Fairly Valued. The stock's GF Value™ is $0.42, compared to a current price of $0.43 — trading 2.1% above its estimated fair value. The current Cash Conversion Cycle is -0.92. Towngas Smart Energy Co's overall GF Score™ is 52/100 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 Towngas Smart Energy Co (TGASF), the current Cash Conversion Cycle is -0.92 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 Towngas Smart Energy Co (TGASF) Overvalued in 2026?
Based on GuruFocus' analysis, Towngas Smart Energy Co stock appears to be overvalued.
The current stock price of $0.43 is trading 2.1% above its estimated GF Value™ of $0.42.
GuruFocus considers Towngas Smart Energy Co to be Fairly Valued.
Key valuation signals for TGASF:
Cash Conversion Cycle: -0.92
GF Value™: $0.42 vs. price of $0.43 (2.1% above fair value)
No single metric tells the full story. See the TGASF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Towngas Smart Energy Co Ltd is an investment holding company engaged in the sales of piped gas, renewable energy, and other types of energy, the construction of gas pipelines, the sale of gas appliances and related products, and other value-added services in the People's Republic of China. The operating segment of the company are Gas business and Renewable energy business. The Renewable energy business is engaged in Sales of renewable energy (mainly photovoltaic power) and other related energy and services and the Gas business is further categorized in Sales of piped gas, Gas connection, Gas-related products and services. The company derives maximum revenue from the Sales of piped gas and other gas-related energy. All of the Group' s revenue is generated in the PRC.
52GF Score
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