DAIYF (Dai Nippon Toryo Co) Cash Conversion Cycle: 37.15 (As of Mar. 2026)


DAIYF Dai Nippon Toryo Co Ltd DAIYF
59 GF Score
Price $8.20
GF Value $9.43
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Dai Nippon Toryo Co Cash Conversion Cycle?

Dai Nippon Toryo Co DAIYF 59 Cash Conversion Cycle is 37.15 as of Mar. 2026. GuruFocus rates DAIYF with a GF Score™ of 59/100 and a GF Value™ of $9.43 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Dai Nippon Toryo Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 57.14.
Dai Nippon Toryo Co's Days Inventory for the three months ended in Mar. 2026 was 83.49.
Dai Nippon Toryo Co's Days Payable for the three months ended in Mar. 2026 was 103.48.
Therefore, Dai Nippon Toryo Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 37.15.


Dai Nippon Toryo Co  (OTCPK:DAIYF) 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.


Dai Nippon Toryo Co Cash Conversion Cycle Related Terms


Dai Nippon Toryo Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Dai Nippon Toryo Co'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.

Dai Nippon Toryo Co Cash Conversion Cycle Chart

Dai Nippon Toryo Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 35.26 27.01 26.42 43.14 53.21

Dai Nippon Toryo Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cash Conversion Cycle Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 42.85 43.56 33.33 27.10 37.15

DAIYF vs LIN, SHW, ECL: Cash Conversion Cycle Comparison

For the Specialty Chemicals subindustry, Dai Nippon Toryo Co'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.


Dai Nippon Toryo Co Cash Conversion Cycle vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Dai Nippon Toryo Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Dai Nippon Toryo Co's Cash Conversion Cycle falls into.


DAIYF
59GF Score
Dai Nippon Toryo Co Ltd DAIYF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Dai Nippon Toryo Co 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.

Dai Nippon Toryo Co's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=60.41+82.21-89.41
=53.21

Dai Nippon Toryo Co's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=57.14+83.49-103.48
=37.15

* 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.

Frequently Asked Questions Learn more about Cash Conversion Cycle →
What does a Cash Conversion Cycle of 37.15 mean?
Dai Nippon Toryo Co (DAIYF) has a Cash Conversion Cycle of 37.15 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Dai Nippon Toryo Co and its competitors.
Is Dai Nippon Toryo Co's Cash Conversion Cycle too high?
Dai Nippon Toryo Co's current Cash Conversion Cycle is 37.15. The Chemicals industry median Cash Conversion Cycle is 89.20. Dai Nippon Toryo Co's value of 37.15 is 58.4% below this industry median. Overall, Dai Nippon Toryo Co has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dai Nippon Toryo Co's Cash Conversion Cycle compare to LIN and SHW?
Dai Nippon Toryo Co's Cash Conversion Cycle of 37.15 can be compared against companies in the Chemicals industry. The industry median Cash Conversion Cycle is 89.20. Dai Nippon Toryo Co's value of 37.15 is 58.4% below 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 Chemicals company?
The median Cash Conversion Cycle among Chemicals companies is 89.20, based on 1,585 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. Dai Nippon Toryo Co's current Cash Conversion Cycle of 37.15 is 58.4% below 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 Dai Nippon Toryo Co and its competitors. For the Chemicals industry, the median Cash Conversion Cycle is 89.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dai Nippon Toryo Co's current Cash Conversion Cycle is 37.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dai Nippon Toryo Co stock overvalued right now?
Based on GuruFocus' analysis, Dai Nippon Toryo Co (DAIYF) is currently considered Modestly Undervalued. The stock's GF Value™ is $9.43, compared to a current price of $8.20 — trading 13% below its estimated fair value. The current Cash Conversion Cycle is 37.15 and 58.4% below the Chemicals industry median of 89.20. Dai Nippon Toryo Co's overall GF Score™ is 59/100 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 Dai Nippon Toryo Co (DAIYF), the current Cash Conversion Cycle is 37.15 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 Dai Nippon Toryo Co (DAIYF) Overvalued in 2026?

Based on GuruFocus' analysis, Dai Nippon Toryo Co stock appears to be undervalued. The current stock price of $8.20 is trading 13% below its estimated GF Value™ of $9.43. GuruFocus considers Dai Nippon Toryo Co to be Modestly Undervalued.

Key valuation signals for DAIYF:

  • Cash Conversion Cycle: 37.15
  • GF Value™: $9.43 vs. price of $8.20 (13% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 58.4% below the Chemicals median

No single metric tells the full story. See the DAIYF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Dai Nippon Toryo Co Business Description

Other Exchanges 4611:Japan
Address 1-124, Nishikujo 6-chome, Konohana-ku, Osaka, JPN, 554-0012
Dai Nippon Toryo Co Ltd is a Japan-based company engaged in the production and sales of coatings and jet inks. Its product lines include protective, decorative, automobile, and industrial. Products offered by the company include anticorrosive coatings, water-based coatings, and coatings for industrial use. Protective coatings are used in the steel frames of buildings, bridges, industrial plants, and concrete structures. Decorative coatings are used for the interiors, exteriors, and roofs of residential buildings. Automobile coatings are used in automotive components, such as bumpers, door mirrors, and other interior and exterior components. Industrial coatings are designed for applications, such as curtain walls, aluminum sashes, steel furniture, agricultural and construction machinery.
59GF Score

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Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$8.20
Price
$9.43
GF Value