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.
Bayan Sulu JSC's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 88.08.
Bayan Sulu JSC's Days Inventory for the
three
months ended in Mar. 2026 was 159.88.
Bayan Sulu JSC's Days Payable for the
three
months ended in Mar. 2026 was 25.02.
Therefore, Bayan Sulu JSC's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 222.94.
Bayan Sulu JSC (XKAZ:BSUL) 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.
Bayan Sulu JSC Cash Conversion Cycle Related Terms
Bayan Sulu JSC Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Bayan Sulu JSC'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.
XKAZ:BSUL vs MDLZ, HSY, TR: Cash Conversion Cycle Comparison
For the Confectioners subindustry, Bayan Sulu JSC'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.
Bayan Sulu JSC Cash Conversion Cycle vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Bayan Sulu JSC's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Bayan Sulu JSC'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.
Bayan Sulu JSC'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.
Bayan Sulu JSC (XKAZ:BSUL) has a Cash Conversion Cycle of 222.94 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Bayan Sulu JSC and its competitors.
Is Bayan Sulu JSC's Cash Conversion Cycle too high?
Bayan Sulu JSC's current Cash Conversion Cycle is 222.94. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.39. Bayan Sulu JSC's value of 222.94 is 195.7% above this industry median. Overall, Bayan Sulu JSC has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bayan Sulu JSC's Cash Conversion Cycle compare to MDLZ and HSY?
Bayan Sulu JSC's Cash Conversion Cycle of 222.94 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.39. Bayan Sulu JSC's value of 222.94 is 195.7% 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 a Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.39, based on 1,954 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. Bayan Sulu JSC's current Cash Conversion Cycle of 222.94 is 195.7% 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 Bayan Sulu JSC and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bayan Sulu JSC's current Cash Conversion Cycle is 222.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bayan Sulu JSC stock overvalued right now?
Based on GuruFocus' analysis, Bayan Sulu JSC (XKAZ:BSUL) is currently considered Significantly Overvalued. The stock's GF Value™ is ₸265.73, compared to a current price of ₸439.00 — trading 65.2% above its estimated fair value. The current Cash Conversion Cycle is 222.94 and 195.7% above the Consumer Packaged Goods industry median of 75.39. Bayan Sulu JSC's overall GF Score™ is 57/100 with 4 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 Bayan Sulu JSC (XKAZ:BSUL), the current Cash Conversion Cycle is 222.94 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 Bayan Sulu JSC (XKAZ:BSUL) Overvalued in 2026?
Based on GuruFocus' analysis, Bayan Sulu JSC stock appears to be overvalued.
The current stock price of ₸439.00 is trading 65.2% above its estimated GF Value™ of ₸265.73.
GuruFocus considers Bayan Sulu JSC to be Significantly Overvalued.
Key valuation signals for XKAZ:BSUL:
Cash Conversion Cycle: 222.94
GF Value™: ₸265.73 vs. price of ₸439.00 (65.2% above fair value)
Industry Position: 195.7% above the Consumer Packaged Goods median
No single metric tells the full story. See the XKAZ:BSUL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bayan Sulu JSC is a Kazakhstan-based company mainly engaged in the production, wholesale, and retail sale of confectionery products. Additionally, it also trades in other goods, including flour, wheat, sugar, etc. The company's product offerings include biscuits, chocolates, pastries, waffles, marshmallows, and other confectionery items. It operates in two segments: production and sale of confectionery products, which generate maximum revenue; and the sale of goods purchased from related parties (flour, wheat, etc). Geographically, the company generates maximum revenue from Kazakhstan, followed by Russia, Afghanistan, Tajikistan, Uzbekistan, and other countries.
57GF Score
Get the complete analysis for XKAZ:BSUL
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
XKAZ:BSUL has been successfully added to your 
