UPA Bhd's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 142.19.
UPA Bhd's Days Inventory for the
three
months ended in Mar. 2026 was 185.09.
UPA Bhd's Days Payable for the
three
months ended in Mar. 2026 was 24.26.
Therefore, UPA Bhd's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 303.02.
UPA Bhd (XKLS:7757) 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.
UPA Bhd Cash Conversion Cycle Related Terms
UPA Bhd Cash Conversion Cycle Historical Data
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The historical data trend for UPA 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:7757 vs HON, MMM: Cash Conversion Cycle Comparison
For the Conglomerates subindustry, UPA 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.
UPA Bhd Cash Conversion Cycle vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, UPA Bhd's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where UPA Bhd'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.
UPA 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.
UPA Bhd (XKLS:7757) has a Cash Conversion Cycle of 303.02 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on UPA Bhd and its competitors.
Is UPA Bhd's Cash Conversion Cycle too high?
UPA Bhd's current Cash Conversion Cycle is 303.02. The Conglomerates industry median Cash Conversion Cycle is 70.95. UPA Bhd's value of 303.02 is 327.1% above this industry median. Overall, UPA Bhd has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPA Bhd's Cash Conversion Cycle compare to HON and MMM?
UPA Bhd's Cash Conversion Cycle of 303.02 can be compared against companies in the Conglomerates industry. The industry median Cash Conversion Cycle is 70.95. UPA Bhd's value of 303.02 is 327.1% 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 Conglomerates company?
The median Cash Conversion Cycle among Conglomerates companies is 70.95, based on 548 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. UPA Bhd's current Cash Conversion Cycle of 303.02 is 327.1% 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 UPA Bhd and its competitors. For the Conglomerates industry, the median Cash Conversion Cycle is 70.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPA Bhd's current Cash Conversion Cycle is 303.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPA Bhd stock overvalued right now?
Based on GuruFocus' analysis, UPA Bhd (XKLS:7757) is currently considered Fairly Valued. The stock's GF Value™ is RM0.67, compared to a current price of RM0.67 — trading 0.7% below its estimated fair value. The current Cash Conversion Cycle is 303.02 and 327.1% above the Conglomerates industry median of 70.95. UPA Bhd's overall GF Score™ is 51/100 with 6 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 UPA Bhd (XKLS:7757), the current Cash Conversion Cycle is 303.02 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 UPA Bhd (XKLS:7757) Overvalued in 2026?
Based on GuruFocus' analysis, UPA Bhd stock appears to be undervalued.
The current stock price of RM0.67 is trading 0.7% below its estimated GF Value™ of RM0.67.
GuruFocus considers UPA Bhd to be Fairly Valued.
Key valuation signals for XKLS:7757:
Cash Conversion Cycle: 303.02
GF Value™: RM0.67 vs. price of RM0.67 (0.7% below fair value)
Industry Position: 327.1% above the Conglomerates median
No single metric tells the full story. See the XKLS:7757 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPA Corp Bhd operates through four segments: manufacturing of paper-based products, manufacturing of plastic products, machine trading, and healthcare products. The paper-based products business manufactures notebooks, diaries, calendars, fine stationeries, planners, notepads, and journals using paper bonded leather, PVC, and PU for covers. The plastic products business manufactures rigid PVC, APET, PETG, and GAG sheets, as well as PVC and PETG shrinkable label films. The machine trading business sells new Komori printing machines from Japan as the sole distributor in Malaysia, refurbishes and sells used printing machines, and provides after-sales services. The healthcare products business manufactures and markets healthcare products, including face masks and non-woven melt blown fabric.
51GF Score
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