Fuji Pharma Co (FRA:FUP) Cash Conversion Cycle: 327.09 (As of Mar. 2026)


FRA:FUP Fuji Pharma Co Ltd FRA:FUP
85 GF Score
Price €10.60
GF Value €9.59
! 3 Warning Signs
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What is Fuji Pharma Co Cash Conversion Cycle?

Fuji Pharma Co FRA:FUP -6.19% 85 Cash Conversion Cycle is 327.09 as of Mar. 2026. GuruFocus rates FRA:FUP with a GF Score™ of 85/100 and a GF Value™ of €9.59. The stock has 3 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 Pharma Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 134.24.
Fuji Pharma Co's Days Inventory for the three months ended in Mar. 2026 was 258.26.
Fuji Pharma Co's Days Payable for the three months ended in Mar. 2026 was 65.41.
Therefore, Fuji Pharma Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 327.09.


Fuji Pharma Co  (FRA:FUP) 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 Pharma Co Cash Conversion Cycle Related Terms


Fuji Pharma Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Fuji Pharma 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.

Fuji Pharma Co Cash Conversion Cycle Chart

Fuji Pharma Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 258.06 275.42 317.25 316.01 322.50

Fuji Pharma 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 356.85 308.54 285.81 287.26 327.09

FRA:FUP vs ZTS, UTHR: Cash Conversion Cycle Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Fuji Pharma 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.


Fuji Pharma Co Cash Conversion Cycle vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Fuji Pharma Co's Cash Conversion Cycle distribution charts can be found below:

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


FRA:FUP
85GF Score
Fuji Pharma Co Ltd FRA:FUP
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Fuji Pharma 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.

Fuji Pharma Co's Cash Conversion Cycle for the fiscal year that ended in Sep. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=134.7+241.51-53.71
=322.50

Fuji Pharma 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
=134.24+258.26-65.41
=327.09

* 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 327.09 mean?
Fuji Pharma Co (FRA:FUP) has a Cash Conversion Cycle of 327.09 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Fuji Pharma Co and its competitors.
Is Fuji Pharma Co's Cash Conversion Cycle too high?
Fuji Pharma Co's current Cash Conversion Cycle is 327.09. The Drug Manufacturers industry median Cash Conversion Cycle is 145.82. Fuji Pharma Co's value of 327.09 is 124.3% above this industry median. Overall, Fuji Pharma Co has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does Fuji Pharma Co's Cash Conversion Cycle compare to ZTS and UTHR?
Fuji Pharma Co's Cash Conversion Cycle of 327.09 can be compared against companies in the Drug Manufacturers industry. The industry median Cash Conversion Cycle is 145.82. Fuji Pharma Co's value of 327.09 is 124.3% 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 145.82, based on 947 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 Pharma Co's current Cash Conversion Cycle of 327.09 is 124.3% 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 Pharma Co and its competitors. For the Drug Manufacturers industry, the median Cash Conversion Cycle is 145.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fuji Pharma Co's current Cash Conversion Cycle is 327.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fuji Pharma Co stock overvalued right now?
Fuji Pharma Co (FRA:FUP) has a current Cash Conversion Cycle of 327.09. The stock's GF Value™ is €9.59, compared to a current price of €10.60 — trading 10.5% above its estimated fair value. The current Cash Conversion Cycle is 327.09 and 124.3% above the Drug Manufacturers industry median of 145.82. Fuji Pharma Co's overall GF Score™ is 85/100 with 3 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 Pharma Co (FRA:FUP), the current Cash Conversion Cycle is 327.09 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 Fuji Pharma Co (FRA:FUP) Overvalued in 2026?

Based on GuruFocus' analysis, Fuji Pharma Co stock appears to be overvalued. The current stock price of €10.60 is trading 10.5% above its estimated GF Value™ of €9.59.

Key valuation signals for FRA:FUP:

  • Cash Conversion Cycle: 327.09
  • GF Value™: €9.59 vs. price of €10.60 (10.5% above fair value)
  • GF Score™: 85/100 with 3 warning signs
  • Industry Position: 124.3% above the Drug Manufacturers median

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


Fuji Pharma Co Business Description

Other Exchanges 4554:Japan
Address 5-7 Sanban-cho, Chiyoda-ku, Tokyo, JPN, 102-0075
Fuji Pharma Co Ltd is involved in the development, manufacture, and marketing of pharmaceutical products, such as injection agents, internal drugs, drugs for external use, and diagnostic products. The group consists of a single segment, the pharmaceutical business.
85GF Score

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

€10.60
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€9.59
GF Value