Universal Health Services's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 54.28.
Universal Health Services's Days Inventory for the
three
months ended in Mar. 2026 was 49.37.
Universal Health Services's Days Payable for the
three
months ended in Mar. 2026 was 332.28.
Therefore, Universal Health Services's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was -228.63.
Universal Health Services (NYSE:UHS) 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.
Universal Health Services Cash Conversion Cycle Related Terms
Universal Health Services Cash Conversion Cycle Historical Data
* 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.
Universal Health Services Cash Conversion Cycle Chart
UHS vs ENSG, EHC, PACS: Cash Conversion Cycle Comparison
For the Medical Care Facilities subindustry, Universal Health Services'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.
Universal Health Services Cash Conversion Cycle vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Universal Health Services's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Universal Health Services's Cash Conversion Cycle falls into.
Universal Health Services 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.
Universal Health Services'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.
What does a Cash Conversion Cycle of -228.63 mean?
Universal Health Services (UHS) has a Cash Conversion Cycle of -228.63 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Universal Health Services and its competitors.
Is Universal Health Services' Cash Conversion Cycle too high?
Universal Health Services' current Cash Conversion Cycle is -228.63. Overall, Universal Health Services has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Health Services' Cash Conversion Cycle compare to ENSG and EHC?
Universal Health Services' Cash Conversion Cycle of -228.63 can be compared against companies in the Healthcare Providers & Services industry. The industry median Cash Conversion Cycle is 18.32. 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 Healthcare Providers & Services company?
The median Cash Conversion Cycle among Healthcare Providers & Services companies is 18.32, based on 667 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. 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 Universal Health Services and its competitors. For the Healthcare Providers & Services industry, the median Cash Conversion Cycle is 18.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Health Services's current Cash Conversion Cycle is -228.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Health Services stock overvalued right now?
Based on GuruFocus' analysis, Universal Health Services (UHS) is currently considered Significantly Undervalued. The stock's GF Value™ is $228.22, compared to a current price of $145.41 — trading 36.3% below its estimated fair value. The current Cash Conversion Cycle is -228.63. Universal Health Services' overall GF Score™ is 85/100. 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 Universal Health Services (UHS), the current Cash Conversion Cycle is -228.63 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 Universal Health Services (UHS) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Health Services stock appears to be undervalued.
The current stock price of $145.41 is trading 36.3% below its estimated GF Value™ of $228.22.
GuruFocus considers Universal Health Services to be Significantly Undervalued.
Key valuation signals for UHS:
Cash Conversion Cycle: -228.63
GF Value™: $228.22 vs. price of $145.41 (36.3% below fair value)
No single metric tells the full story. See the UHS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Health Services Inc offers healthcare services through its behavioral health centers, acute care hospitals, and related outpatient facilities. As of late 2025, the company operated 346 inpatient behavioral health centers, 29 acute care hospitals, and many supportive outpatient facilities. Its operations are concentrated in the U.S, particularly in Nevada (21% of 2025 operating profits), Texas (19%), and California (13%), although it does have some exposure to the UK behavioral health market (6% of 2025 sales) too. While its acute care services account for over 55% of revenue, the behavioral health centers sport higher margins and account for over 55% of pretax profits.
85GF Score
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