Elsoft Research Bhd's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 118.28.
Elsoft Research Bhd's Days Inventory for the
three
months ended in Mar. 2026 was 79.87.
Elsoft Research Bhd's Days Payable for the
three
months ended in Mar. 2026 was 6.91.
Therefore, Elsoft Research Bhd's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 191.24.
Elsoft Research Bhd (XKLS:0090) 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.
Elsoft Research Bhd Cash Conversion Cycle Related Terms
Elsoft Research Bhd Cash Conversion Cycle Historical Data
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The historical data trend for Elsoft Research Bhd'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.
XKLS:0090 vs AMAT, LRCX, KLAC: Cash Conversion Cycle Comparison
For the Semiconductor Equipment & Materials subindustry, Elsoft Research Bhd'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.
Elsoft Research Bhd Cash Conversion Cycle vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Elsoft Research Bhd's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Elsoft Research Bhd's Cash Conversion Cycle falls into.
Elsoft Research Bhd 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.
Elsoft Research Bhd'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.
Elsoft Research Bhd (XKLS:0090) has a Cash Conversion Cycle of 191.24 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Elsoft Research Bhd and its competitors.
Is Elsoft Research Bhd's Cash Conversion Cycle too high?
Elsoft Research Bhd's current Cash Conversion Cycle is 191.24. The Semiconductors industry median Cash Conversion Cycle is 116.16. Elsoft Research Bhd's value of 191.24 is 64.6% above this industry median. Overall, Elsoft Research Bhd has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Elsoft Research Bhd's Cash Conversion Cycle compare to AMAT and LRCX?
Elsoft Research Bhd's Cash Conversion Cycle of 191.24 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.16. Elsoft Research Bhd's value of 191.24 is 64.6% 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.16, based on 1,020 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. Elsoft Research Bhd's current Cash Conversion Cycle of 191.24 is 64.6% 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 Elsoft Research Bhd and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elsoft Research Bhd's current Cash Conversion Cycle is 191.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elsoft Research Bhd stock overvalued right now?
Based on GuruFocus' analysis, Elsoft Research Bhd (XKLS:0090) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.33, compared to a current price of RM0.20 — trading 39.4% below its estimated fair value. The current Cash Conversion Cycle is 191.24 and 64.6% above the Semiconductors industry median of 116.16. Elsoft Research Bhd's overall GF Score™ is 53/100 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 Elsoft Research Bhd (XKLS:0090), the current Cash Conversion Cycle is 191.24 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 Elsoft Research Bhd (XKLS:0090) Overvalued in 2026?
Based on GuruFocus' analysis, Elsoft Research Bhd stock appears to be undervalued.
The current stock price of RM0.20 is trading 39.4% below its estimated GF Value™ of RM0.33.
GuruFocus considers Elsoft Research Bhd to be Possible Value Trap.
Key valuation signals for XKLS:0090:
Cash Conversion Cycle: 191.24
GF Value™: RM0.33 vs. price of RM0.20 (39.4% below fair value)
Industry Position: 64.6% above the Semiconductors median
No single metric tells the full story. See the XKLS:0090 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elsoft Research Bhd is principally involved in the research, design, and development of test, burn-in, and application-specific embedded systems. The company mainly provides cost effective ATE solutions to the semiconductor, optoelectronic, and automation industries. Its test and burn-in systems are used by customers manufacturing optoelectronic devices such as LED, image sensors, and automotive lightings to test their products before launching into the market. The company also engaged a new customer to develop a test solution for metalens technology while continuing to focus on the medical device market. , and maximum revenue is generated from Malaysia, followed by Asia (excluding Malaysia), and the United States.
53GF Score
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