Focus Lumber Bhd's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 10.22.
Focus Lumber Bhd's Days Inventory for the
three
months ended in Mar. 2026 was 174.99.
Focus Lumber Bhd's Days Payable for the
three
months ended in Mar. 2026 was 16.8.
Therefore, Focus Lumber Bhd's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 168.41.
Focus Lumber Bhd (XKLS:5197) 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.
Focus Lumber Bhd Cash Conversion Cycle Related Terms
Focus Lumber Bhd Cash Conversion Cycle Historical Data
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The historical data trend for Focus Lumber 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:5197 vs SSD, UFPI, BCC: Cash Conversion Cycle Comparison
For the Lumber & Wood Production subindustry, Focus Lumber 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.
Focus Lumber Bhd Cash Conversion Cycle vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, Focus Lumber Bhd's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Focus Lumber Bhd's Cash Conversion Cycle falls into.
Focus Lumber 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.
Focus Lumber 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.
Focus Lumber Bhd (XKLS:5197) has a Cash Conversion Cycle of 168.41 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Focus Lumber Bhd and its competitors.
Is Focus Lumber Bhd's Cash Conversion Cycle too high?
Focus Lumber Bhd's current Cash Conversion Cycle is 168.41. The Forest Products industry median Cash Conversion Cycle is 91.21. Focus Lumber Bhd's value of 168.41 is 84.6% above this industry median. Overall, Focus Lumber Bhd has a GF Score™ of 34/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Focus Lumber Bhd's Cash Conversion Cycle compare to SSD and UFPI?
Focus Lumber Bhd's Cash Conversion Cycle of 168.41 can be compared against companies in the Forest Products industry. The industry median Cash Conversion Cycle is 91.21. Focus Lumber Bhd's value of 168.41 is 84.6% 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 Forest Products company?
The median Cash Conversion Cycle among Forest Products companies is 91.21, based on 282 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. Focus Lumber Bhd's current Cash Conversion Cycle of 168.41 is 84.6% 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 Focus Lumber Bhd and its competitors. For the Forest Products industry, the median Cash Conversion Cycle is 91.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Focus Lumber Bhd's current Cash Conversion Cycle is 168.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Focus Lumber Bhd stock overvalued right now?
Based on GuruFocus' analysis, Focus Lumber Bhd (XKLS:5197) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.41, compared to a current price of RM0.22 — trading 47.6% below its estimated fair value. The current Cash Conversion Cycle is 168.41 and 84.6% above the Forest Products industry median of 91.21. Focus Lumber Bhd's overall GF Score™ is 34/100 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 Focus Lumber Bhd (XKLS:5197), the current Cash Conversion Cycle is 168.41 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 Focus Lumber Bhd (XKLS:5197) Overvalued in 2026?
Based on GuruFocus' analysis, Focus Lumber Bhd stock appears to be undervalued.
The current stock price of RM0.22 is trading 47.6% below its estimated GF Value™ of RM0.41.
GuruFocus considers Focus Lumber Bhd to be Possible Value Trap.
Key valuation signals for XKLS:5197:
Cash Conversion Cycle: 168.41
GF Value™: RM0.41 vs. price of RM0.22 (47.6% below fair value)
Industry Position: 84.6% above the Forest Products median
No single metric tells the full story. See the XKLS:5197 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Focus Lumber Bhd operates as an investment holding company engaged in the manufacturing and sale of plywood, veneer, and laminated veneer lumber. It operates through the Manufacturing, logging and Electricity segments. The Manufacturing segment engages in the business of manufacturing and sale of plywood, veneer, and laminated veneer lumber. The Electricity segment engages in the business of generation and sale of electricity. The logging segment includes the cultivation of timber plantations, extraction and sale of timber logs. The geographical presence of the company is in Malaysia, Canada, Hong Kong, China, Australia, India, Korea, Japan, Taiwan, Thailand, the United States, and the UK. The company generates the majority of its revenues from the Manufacturing segment.
34GF Score
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Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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