Ulma Construccion Polska (WAR:ULM) Cash Conversion Cycle: 36.95 (As of Mar. 2026)

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WAR:ULM Ulma Construccion Polska SA WAR:ULM
81 GF Score
Price zł51.50
GF Value zł77.07
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Ulma Construccion Polska Cash Conversion Cycle?

Ulma Construccion Polska WAR:ULM -2.83% 81 Cash Conversion Cycle is 36.95 as of Mar. 2026. GuruFocus rates WAR:ULM with a GF Score™ of 81/100 and a GF Value™ of zł77.07 (Significantly Undervalued). 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.

Ulma Construccion Polska's Days Sales Outstanding for the three months ended in Mar. 2026 was 100.69.
Ulma Construccion Polska's Days Inventory for the three months ended in Mar. 2026 was 18.98.
Ulma Construccion Polska's Days Payable for the three months ended in Mar. 2026 was 82.72.
Therefore, Ulma Construccion Polska's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 36.95.


Ulma Construccion Polska  (WAR:ULM) 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.


Ulma Construccion Polska Cash Conversion Cycle Related Terms


Ulma Construccion Polska Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Ulma Construccion Polska'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.

Ulma Construccion Polska Cash Conversion Cycle Chart

Ulma Construccion Polska 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 15.85 20.82 31.25 30.32 26.41

Ulma Construccion Polska Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 20.74 7.76 20.54 16.42 36.95

WAR:ULM vs URI, SUNB, AER: Cash Conversion Cycle Comparison

For the Rental & Leasing Services subindustry, Ulma Construccion Polska'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.


Ulma Construccion Polska Cash Conversion Cycle vs Business Services Industry

For the Business Services industry and Industrials sector, Ulma Construccion Polska's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Ulma Construccion Polska's Cash Conversion Cycle falls into.


WAR:ULM
81GF Score
Ulma Construccion Polska SA WAR:ULM
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Ulma Construccion Polska 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.

Ulma Construccion Polska'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
=74.77+15.61-63.97
=26.41

Ulma Construccion Polska's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=100.69+18.98-82.72
=36.95

* 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 36.95 mean?
Ulma Construccion Polska (WAR:ULM) has a Cash Conversion Cycle of 36.95 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Ulma Construccion Polska and its competitors.
Is Ulma Construccion Polska's Cash Conversion Cycle too high?
Ulma Construccion Polska's current Cash Conversion Cycle is 36.95. The Business Services industry median Cash Conversion Cycle is 38.45. Ulma Construccion Polska's value of 36.95 is 3.9% below this industry median. Overall, Ulma Construccion Polska has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ulma Construccion Polska's Cash Conversion Cycle compare to URI and SUNB?
Ulma Construccion Polska's Cash Conversion Cycle of 36.95 can be compared against companies in the Business Services industry. The industry median Cash Conversion Cycle is 38.45. Ulma Construccion Polska's value of 36.95 is 3.9% below 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 Business Services company?
The median Cash Conversion Cycle among Business Services companies is 38.45, based on 1,068 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. Ulma Construccion Polska's current Cash Conversion Cycle of 36.95 is 3.9% below 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 Ulma Construccion Polska and its competitors. For the Business Services industry, the median Cash Conversion Cycle is 38.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ulma Construccion Polska's current Cash Conversion Cycle is 36.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ulma Construccion Polska stock overvalued right now?
Based on GuruFocus' analysis, Ulma Construccion Polska (WAR:ULM) is currently considered Significantly Undervalued. The stock's GF Value™ is zł77.07, compared to a current price of zł51.50 — trading 33.2% below its estimated fair value. The current Cash Conversion Cycle is 36.95 and 3.9% below the Business Services industry median of 38.45. Ulma Construccion Polska's overall GF Score™ is 81/100 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 Ulma Construccion Polska (WAR:ULM), the current Cash Conversion Cycle is 36.95 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 Ulma Construccion Polska (WAR:ULM) Overvalued in 2026?

Based on GuruFocus' analysis, Ulma Construccion Polska stock appears to be undervalued. The current stock price of zł51.50 is trading 33.2% below its estimated GF Value™ of zł77.07. GuruFocus considers Ulma Construccion Polska to be Significantly Undervalued.

Key valuation signals for WAR:ULM:

  • Cash Conversion Cycle: 36.95
  • GF Value™: zł77.07 vs. price of zł51.50 (33.2% below fair value)
  • GF Score™: 81/100 with 3 warning signs
  • Industry Position: 3.9% below the Business Services median

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


Ulma Construccion Polska Business Description

Address Koszajec 50, Brwinow, POL, 05-840
Ulma Construccion Polska SA offers vertical and horizontal formwork systems (shuttering systems) and scaffolding for the purposes of cubature and engineering construction, performance of maintenance works and application designs for these systems, as well as repairs of formwork systems and other accessories used in the assembly of formwork systems. It operates in the two segments namely construction site service, a segment that includes the rental of formwork and scaffolding systems along with broadly understood logistics service and construction settlement at the end of the contract; and sales of building materials, a segment that includes the sale of formwork systems that are components of fixed assets and turnover (products and goods) of the Group and other building materials.
81GF Score

Get the complete analysis for WAR:ULM

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

zł51.50
Price
zł77.07
GF Value