Fuji Oil Company (FRA:ACK) Cash Conversion Cycle: 114.75 (As of Sep. 2025)


FRA:ACK Fuji Oil Company Ltd FRA:ACK
41 GF Score
Price €2.54
GF Value €1.25
! 7 Warning Signs
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What is Fuji Oil Company Cash Conversion Cycle?

Fuji Oil Company FRA:ACK 41 Cash Conversion Cycle is 114.75 as of Sep. 2025. GuruFocus rates FRA:ACK with a GF Score™ of 41/100 and a GF Value™ of €1.25. The stock has 7 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.

Fuji Oil Company's Days Sales Outstanding for the three months ended in Sep. 2025 was 29.09.
Fuji Oil Company's Days Inventory for the three months ended in Sep. 2025 was 109.82.
Fuji Oil Company's Days Payable for the three months ended in Sep. 2025 was 24.16.
Therefore, Fuji Oil Company's Cash Conversion Cycle (CCC) for the three months ended in Sep. 2025 was 114.75.


Fuji Oil Company  (FRA:ACK) 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.


Fuji Oil Company Cash Conversion Cycle Related Terms


Fuji Oil Company Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Fuji Oil Company'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.

Fuji Oil Company Cash Conversion Cycle Chart

Fuji Oil Company Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 103.39 83.74 63.58 90.57 73.85

Fuji Oil Company Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 79.10 83.47 82.26 183.93 114.75

FRA:ACK vs VLO, PSX, MPC: Cash Conversion Cycle Comparison

For the Oil & Gas Refining & Marketing subindustry, Fuji Oil Company'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.


Fuji Oil Company Cash Conversion Cycle vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Fuji Oil Company's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Fuji Oil Company's Cash Conversion Cycle falls into.


FRA:ACK
41GF Score
Fuji Oil Company Ltd FRA:ACK
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Fuji Oil Company 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.

Fuji Oil Company's Cash Conversion Cycle for the fiscal year that ended in Mar. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=35.19+64.32-25.66
=73.85

Fuji Oil Company's Cash Conversion Cycle for the quarter that ended in Sep. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=29.09+109.82-24.16
=114.75

* 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 114.75 mean?
Fuji Oil Company (FRA:ACK) has a Cash Conversion Cycle of 114.75 as of Sep. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Fuji Oil Company and its competitors.
Is Fuji Oil Company's Cash Conversion Cycle too high?
Fuji Oil Company's current Cash Conversion Cycle is 114.75. The Oil & Gas industry median Cash Conversion Cycle is 18.48. Fuji Oil Company's value of 114.75 is 520.9% above this industry median. Overall, Fuji Oil Company has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Fuji Oil Company's Cash Conversion Cycle compare to VLO and PSX?
Fuji Oil Company's Cash Conversion Cycle of 114.75 can be compared against companies in the Oil & Gas industry. The industry median Cash Conversion Cycle is 18.48. Fuji Oil Company's value of 114.75 is 520.9% 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 Oil & Gas company?
The median Cash Conversion Cycle among Oil & Gas companies is 18.48, based on 915 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. Fuji Oil Company's current Cash Conversion Cycle of 114.75 is 520.9% 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 Fuji Oil Company and its competitors. For the Oil & Gas industry, the median Cash Conversion Cycle is 18.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fuji Oil Company's current Cash Conversion Cycle is 114.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fuji Oil Company stock overvalued right now?
Fuji Oil Company (FRA:ACK) has a current Cash Conversion Cycle of 114.75. The stock's GF Value™ is €1.25, compared to a current price of €2.54 — trading 103.2% above its estimated fair value. The current Cash Conversion Cycle is 114.75 and 520.9% above the Oil & Gas industry median of 18.48. Fuji Oil Company's overall GF Score™ is 41/100 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 Fuji Oil Company (FRA:ACK), the current Cash Conversion Cycle is 114.75 as of Sep. 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.

Is Fuji Oil Company (FRA:ACK) Overvalued in 2026?

Based on GuruFocus' analysis, Fuji Oil Company stock appears to be overvalued. The current stock price of €2.54 is trading 103.2% above its estimated GF Value™ of €1.25.

Key valuation signals for FRA:ACK:

  • Cash Conversion Cycle: 114.75
  • GF Value™: €1.25 vs. price of €2.54 (103.2% above fair value)
  • GF Score™: 41/100 with 7 warning signs
  • Industry Position: 520.9% above the Oil & Gas median

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


Fuji Oil Company Business Description

Industry EnergyOil & Gas
Address Garden City Shinagawa Gotenyama, 7-29, Kitashinagawa 6-chome, Shinagawa-ku, Tokyo, JPN, 141-0001
Fuji Oil Company Ltd is engaged in the business of importing crude oil, refining of oil and production, processing, storage, export, and sales of petroleum products and petrochemical products. Japan generates maximum revenue for the company.
41GF Score

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

€2.54
Price
€1.25
GF Value