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Smart Shooter's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 90.43.
Smart Shooter's Days Inventory for the
six
months ended in Dec. 2025 was 188.99.
Smart Shooter's Days Payable for the
six
months ended in Dec. 2025 was 82.9.
Therefore, Smart Shooter's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 196.52.
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.
Smart Shooter Cash Conversion Cycle Related Terms
Smart Shooter Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Smart Shooter'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.
Smart Shooter Cash Conversion Cycle Chart
Smart Shooter Annual Data
Trend
Dec24
Dec25
Cash Conversion Cycle
267.31
196.52
Smart Shooter Semi-Annual Data
Dec24
Dec25
Cash Conversion Cycle
267.31
196.52
XTAE:SMSH vs SPCX, GE, RTX: Cash Conversion Cycle Comparison
For the Aerospace & Defense subindustry, Smart Shooter'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.
Smart Shooter Cash Conversion Cycle vs Aerospace & Defense Industry
For the Aerospace & Defense industry and Industrials sector, Smart Shooter's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Smart Shooter'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.
Smart Shooter'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.
Smart Shooter (XTAE:SMSH) has a Cash Conversion Cycle of 196.52 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Smart Shooter and its competitors.
Is Smart Shooter's Cash Conversion Cycle too high?
Smart Shooter's current Cash Conversion Cycle is 196.52. The Aerospace & Defense industry median Cash Conversion Cycle is 131.25. Smart Shooter's value of 196.52 is 49.7% above this industry median. Overall, Smart Shooter has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Smart Shooter's Cash Conversion Cycle compare to SPCX and GE?
Smart Shooter's Cash Conversion Cycle of 196.52 can be compared against companies in the Aerospace & Defense industry. The industry median Cash Conversion Cycle is 131.25. Smart Shooter's value of 196.52 is 49.7% 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 an Aerospace & Defense company?
The median Cash Conversion Cycle among Aerospace & Defense companies is 131.25, based on 350 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. Smart Shooter's current Cash Conversion Cycle of 196.52 is 49.7% 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 Smart Shooter and its competitors. For the Aerospace & Defense industry, the median Cash Conversion Cycle is 131.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Shooter's current Cash Conversion Cycle is 196.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Shooter stock overvalued right now?
Smart Shooter (XTAE:SMSH) has a current Cash Conversion Cycle of 196.52. The current Cash Conversion Cycle is 196.52 and 49.7% above the Aerospace & Defense industry median of 131.25. Smart Shooter's overall GF Score™ is 14/100 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 Smart Shooter (XTAE:SMSH), the current Cash Conversion Cycle is 196.52 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.
Smart Shooter Ltd is engaged in the development, production, and sale of electro-optical fire control. It develops Fire Control Systems for small arms that significantly increase weapon accuracy and lethality when engaging static and moving targets, on the ground and in the air, day and night. With effective One Shot - One Hit precision, its product line empowers defense and security forces by maximizing rifle effectiveness against enemy targets while minimizing friendly casualties and collateral damage. Based on Artificial Intelligence, Computer Vision, and Machine Learning technologies, it is also designed to interconnect with other operational resources to form a micro-tactical network. Its systems solutions are SMASH 2000L (3000), SMASH Hopper 5000, and others.
14GF Score
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