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.
Etropal AD's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 23.21.
Etropal AD's Days Inventory for the
six
months ended in Dec. 2025 was 112.72.
Etropal AD's Days Payable for the
six
months ended in Dec. 2025 was 77.05.
Therefore, Etropal AD's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 58.88.
Etropal AD (XBUL:ETR) 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.
Etropal AD Cash Conversion Cycle Related Terms
Etropal AD Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Etropal 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:ETR vs ISRG, BDX, MDLN: Cash Conversion Cycle Comparison
For the Medical Instruments & Supplies subindustry, Etropal 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.
Etropal AD Cash Conversion Cycle vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Etropal AD's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Etropal 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.
Etropal 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.
Etropal AD (XBUL:ETR) has a Cash Conversion Cycle of 58.88 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Etropal AD and its competitors.
Is Etropal AD's Cash Conversion Cycle too high?
Etropal AD's current Cash Conversion Cycle is 58.88. The Medical Devices & Instruments industry median Cash Conversion Cycle is 158.82. Etropal AD's value of 58.88 is 62.9% below this industry median. Overall, Etropal AD has a GF Score™ of 50/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Etropal AD's Cash Conversion Cycle compare to ISRG and BDX?
Etropal AD's Cash Conversion Cycle of 58.88 can be compared against companies in the Medical Devices & Instruments industry. The industry median Cash Conversion Cycle is 158.82. Etropal AD's value of 58.88 is 62.9% 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 Medical Devices & Instruments company?
The median Cash Conversion Cycle among Medical Devices & Instruments companies is 158.82, based on 817 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. Etropal AD's current Cash Conversion Cycle of 58.88 is 62.9% 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 Etropal AD and its competitors. For the Medical Devices & Instruments industry, the median Cash Conversion Cycle is 158.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Etropal AD's current Cash Conversion Cycle is 58.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Etropal AD stock overvalued right now?
Based on GuruFocus' analysis, Etropal AD (XBUL:ETR) is currently considered Significantly Undervalued. The stock's GF Value™ is €8.62, compared to a current price of €2.52 — trading 70.8% below its estimated fair value. The current Cash Conversion Cycle is 58.88 and 62.9% below the Medical Devices & Instruments industry median of 158.82. Etropal AD's overall GF Score™ is 50/100 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 Etropal AD (XBUL:ETR), the current Cash Conversion Cycle is 58.88 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 Etropal AD (XBUL:ETR) Overvalued in 2026?
Based on GuruFocus' analysis, Etropal AD stock appears to be undervalued.
The current stock price of €2.52 is trading 70.8% below its estimated GF Value™ of €8.62.
GuruFocus considers Etropal AD to be Significantly Undervalued.
Key valuation signals for XBUL:ETR:
Cash Conversion Cycle: 58.88
GF Value™: €8.62 vs. price of €2.52 (70.8% below fair value)
Industry Position: 62.9% below the Medical Devices & Instruments median
No single metric tells the full story. See the XBUL:ETR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Etropal AD is engaged in the business of manufacturing medical accessories. The product portfolio includes fistula needles, blood taking sets, transfusion and infusion sets, catheters and tubes, urine collecting bags, colostomy bags, among others. The company also produces hip - joint endoprosthesis and instruments of implantation.
50GF Score
Get the complete analysis for XBUL:ETR
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:ETR has been successfully added to your 
