Eisai Co's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 106.71.
Eisai Co's Days Inventory for the
three
months ended in Mar. 2026 was 443.43.
Eisai Co's Days Payable for the
three
months ended in Mar. 2026 was 142.89.
Therefore, Eisai Co's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 407.25.
Eisai Co (OTCPK:ESALF) 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.
Eisai Co Cash Conversion Cycle Related Terms
Eisai Co Cash Conversion Cycle Historical Data
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The historical data trend for Eisai 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.
For the Drug Manufacturers - Specialty & Generic subindustry, Eisai 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.
Eisai Co Cash Conversion Cycle vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Eisai Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Eisai Co'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.
Eisai Co's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 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.
Eisai Co (ESALF) has a Cash Conversion Cycle of 407.25 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Eisai Co and its competitors.
Is Eisai Co's Cash Conversion Cycle too high?
Eisai Co's current Cash Conversion Cycle is 407.25. The Drug Manufacturers industry median Cash Conversion Cycle is 145.72. Eisai Co's value of 407.25 is 179.5% above this industry median. Overall, Eisai Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eisai Co's Cash Conversion Cycle compare to ZTS?
Eisai Co's Cash Conversion Cycle of 407.25 can be compared against companies in the Drug Manufacturers industry. The industry median Cash Conversion Cycle is 145.72. Eisai Co's value of 407.25 is 179.5% 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 Drug Manufacturers company?
The median Cash Conversion Cycle among Drug Manufacturers companies is 145.72, based on 950 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. Eisai Co's current Cash Conversion Cycle of 407.25 is 179.5% 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 Eisai Co and its competitors. For the Drug Manufacturers industry, the median Cash Conversion Cycle is 145.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eisai Co's current Cash Conversion Cycle is 407.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eisai Co stock overvalued right now?
Based on GuruFocus' analysis, Eisai Co (ESALF) is currently considered Modestly Undervalued. The stock's GF Value™ is $35.06, compared to a current price of $25.00 — trading 28.7% below its estimated fair value. The current Cash Conversion Cycle is 407.25 and 179.5% above the Drug Manufacturers industry median of 145.72. Eisai Co's overall GF Score™ is 74/100 with 7 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 Eisai Co (ESALF), the current Cash Conversion Cycle is 407.25 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 Eisai Co (ESALF) Overvalued in 2026?
Based on GuruFocus' analysis, Eisai Co stock appears to be undervalued.
The current stock price of $25.00 is trading 28.7% below its estimated GF Value™ of $35.06.
GuruFocus considers Eisai Co to be Modestly Undervalued.
Key valuation signals for ESALF:
Cash Conversion Cycle: 407.25
GF Value™: $35.06 vs. price of $25.00 (28.7% below fair value)
Industry Position: 179.5% above the Drug Manufacturers median
No single metric tells the full story. See the ESALF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eisai Co Ltd is a specialty and generic drug manufacturing company. The company's business consists of research and development, manufacturing, sales, import, and export of pharmaceuticals. The pharmaceutical business is categorized by region, including East Asia & Global South; Europe, Middle East, Africa, Russia, Oceania (EMEA); Americas; China; and Japan. The company also reports a consumer healthcare business for Japan. The vast majority of the company's revenue is derived from its American pharmaceutical business, followed by its Japanese pharmaceuticals segment. The company utilizes licensing strategies in order to expand its research, development, manufacturing, and marketing capabilities.
74GF 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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