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.
Elhim Iskra AD's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 59.15.
Elhim Iskra AD's Days Inventory for the
three
months ended in Mar. 2026 was 197.7.
Elhim Iskra AD's Days Payable for the
three
months ended in Mar. 2026 was 10.05.
Therefore, Elhim Iskra AD's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 246.80.
Elhim Iskra AD (XBUL:ELHM) 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.
Elhim Iskra AD Cash Conversion Cycle Related Terms
Elhim Iskra AD Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Elhim Iskra AD'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.
XBUL:ELHM vs VRT, BE, HUBB: Cash Conversion Cycle Comparison
For the Electrical Equipment & Parts subindustry, Elhim Iskra AD'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.
Elhim Iskra AD Cash Conversion Cycle vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Elhim Iskra AD's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Elhim Iskra AD'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.
Elhim Iskra AD'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.
Elhim Iskra AD (XBUL:ELHM) has a Cash Conversion Cycle of 246.80 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Elhim Iskra AD and its competitors.
Is Elhim Iskra AD's Cash Conversion Cycle too high?
Elhim Iskra AD's current Cash Conversion Cycle is 246.80. The Industrial Products industry median Cash Conversion Cycle is 122.23. Elhim Iskra AD's value of 246.80 is 101.9% above this industry median. Overall, Elhim Iskra AD has a GF Score™ of 26/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Elhim Iskra AD's Cash Conversion Cycle compare to VRT and BE?
Elhim Iskra AD's Cash Conversion Cycle of 246.80 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.23. Elhim Iskra AD's value of 246.80 is 101.9% 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 an Industrial Products company?
The median Cash Conversion Cycle among Industrial Products companies is 122.23, based on 3,035 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. Elhim Iskra AD's current Cash Conversion Cycle of 246.80 is 101.9% 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 Elhim Iskra AD and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elhim Iskra AD's current Cash Conversion Cycle is 246.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elhim Iskra AD stock overvalued right now?
Based on GuruFocus' analysis, Elhim Iskra AD (XBUL:ELHM) is currently considered Significantly Undervalued. The stock's GF Value™ is €0.65, compared to a current price of €0.18 — trading 71.7% below its estimated fair value. The current Cash Conversion Cycle is 246.80 and 101.9% above the Industrial Products industry median of 122.23. Elhim Iskra AD's overall GF Score™ is 26/100 with 1 warning sign 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 Elhim Iskra AD (XBUL:ELHM), the current Cash Conversion Cycle is 246.80 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 Elhim Iskra AD (XBUL:ELHM) Overvalued in 2026?
Based on GuruFocus' analysis, Elhim Iskra AD stock appears to be undervalued.
The current stock price of €0.18 is trading 71.7% below its estimated GF Value™ of €0.65.
GuruFocus considers Elhim Iskra AD to be Significantly Undervalued.
Key valuation signals for XBUL:ELHM:
Cash Conversion Cycle: 246.80
GF Value™: €0.65 vs. price of €0.18 (71.7% below fair value)
Industry Position: 101.9% above the Industrial Products median
No single metric tells the full story. See the XBUL:ELHM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elhim Iskra AD manufactures lead-acid starter and traction batteries. The batteries are used in the equipment of motor vehicles, agricultural machinery, warehousing equipment, road construction machinery, under-floating equipment, railway transport, electric cars and golf carts, photovoltaic and wind power plants, among others.
26GF Score
Get the complete analysis for XBUL:ELHM
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
XBUL:ELHM has been successfully added to your 
