Tomoku Co (FRA:73O) Cash Conversion Cycle: 51.19 (As of Mar. 2026)

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FRA:73O Tomoku Co Ltd FRA:73O
64 GF Score
Price €21.64
GF Value €13.46
! 6 Warning Signs
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What is Tomoku Co Cash Conversion Cycle?

Tomoku Co FRA:73O +5.82% 64 Cash Conversion Cycle is 51.19 as of Mar. 2026. GuruFocus rates FRA:73O with a GF Score™ of 64/100 and a GF Value™ of €13.46. The stock has 6 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.

Tomoku Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 48.17.
Tomoku Co's Days Inventory for the three months ended in Mar. 2026 was 50.29.
Tomoku Co's Days Payable for the three months ended in Mar. 2026 was 47.27.
Therefore, Tomoku Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 51.19.


Tomoku Co  (FRA:73O) 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.


Tomoku Co Cash Conversion Cycle Related Terms


Tomoku Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Tomoku 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.

Tomoku Co Cash Conversion Cycle Chart

Tomoku 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 60.65 56.30 62.28 54.94 51.48

Tomoku 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 54.58 60.09 55.38 55.51 51.19

FRA:73O vs SW, PKG, IP: Cash Conversion Cycle Comparison

For the Packaging & Containers subindustry, Tomoku 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.


Tomoku Co Cash Conversion Cycle vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Tomoku Co's Cash Conversion Cycle distribution charts can be found below:

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


FRA:73O
64GF Score
Tomoku Co Ltd FRA:73O
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Tomoku 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.

Tomoku 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
=49.79+51.21-49.52
=51.48

Tomoku 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
=48.17+50.29-47.27
=51.19

* 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 51.19 mean?
Tomoku Co (FRA:73O) has a Cash Conversion Cycle of 51.19 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tomoku Co and its competitors.
Is Tomoku Co's Cash Conversion Cycle too high?
Tomoku Co's current Cash Conversion Cycle is 51.19. The Packaging & Containers industry median Cash Conversion Cycle is 86.97. Tomoku Co's value of 51.19 is 41.1% below this industry median. Overall, Tomoku Co has a GF Score™ of 64/100, reflecting its overall financial health beyond just this single metric.
How does Tomoku Co's Cash Conversion Cycle compare to SW and PKG?
Tomoku Co's Cash Conversion Cycle of 51.19 can be compared against companies in the Packaging & Containers industry. The industry median Cash Conversion Cycle is 86.97. Tomoku Co's value of 51.19 is 41.1% 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 Packaging & Containers company?
The median Cash Conversion Cycle among Packaging & Containers companies is 86.97, based on 392 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. Tomoku Co's current Cash Conversion Cycle of 51.19 is 41.1% 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 Tomoku Co and its competitors. For the Packaging & Containers industry, the median Cash Conversion Cycle is 86.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tomoku Co's current Cash Conversion Cycle is 51.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tomoku Co stock overvalued right now?
Tomoku Co (FRA:73O) has a current Cash Conversion Cycle of 51.19. The stock's GF Value™ is €13.46, compared to a current price of €21.64 — trading 60.8% above its estimated fair value. The current Cash Conversion Cycle is 51.19 and 41.1% below the Packaging & Containers industry median of 86.97. Tomoku Co's overall GF Score™ is 64/100 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 Tomoku Co (FRA:73O), the current Cash Conversion Cycle is 51.19 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 Tomoku Co (FRA:73O) Overvalued in 2026?

Based on GuruFocus' analysis, Tomoku Co stock appears to be overvalued. The current stock price of €21.64 is trading 60.8% above its estimated GF Value™ of €13.46.

Key valuation signals for FRA:73O:

  • Cash Conversion Cycle: 51.19
  • GF Value™: €13.46 vs. price of €21.64 (60.8% above fair value)
  • GF Score™: 64/100 with 6 warning signs
  • Industry Position: 41.1% below the Packaging & Containers median

No single metric tells the full story. See the FRA:73O stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tomoku Co Business Description

Other Exchanges 3946:Japan
Address 2-2-2 Marunouchi, 4th Floor Marunouchi Mitsui Building, Chiyoda-ku, Tokyo, JPN, 100-0005
Tomoku Co Ltd engages in the manufacture and sale of corrugated paper, corrugated paper containers, and printed paper packaging materials. It also deals with the manufacture and sale of Swedish-made housing. The firm provides corrugated sheets, cardboard cases, and printing paper containers. Its Housing business handles the design, construction, and supervision of detached houses. The Transportation and Warehousing business include freight forwarding and warehousing businesses.
64GF Score

Get the complete analysis for FRA:73O

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

€21.64
Price
€13.46
GF Value