Marudai Food Co (FRA:MFL) Cash Conversion Cycle: 48.49 (As of Mar. 2026)


FRA:MFL Marudai Food Co Ltd FRA:MFL
52 GF Score
Price €3.48
GF Value €2.81
! 3 Warning Signs
View Full Analysis

What is Marudai Food Co Cash Conversion Cycle?

Marudai Food Co FRA:MFL 52 Cash Conversion Cycle is 48.49 as of Mar. 2026. GuruFocus rates FRA:MFL with a GF Score™ of 52/100 and a GF Value™ of €2.81. 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.

Marudai Food Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 50.41.
Marudai Food Co's Days Inventory for the three months ended in Mar. 2026 was 40.84.
Marudai Food Co's Days Payable for the three months ended in Mar. 2026 was 42.76.
Therefore, Marudai Food Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 48.49.


Marudai Food Co  (FRA:MFL) 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.


Marudai Food Co Cash Conversion Cycle Related Terms


Marudai Food Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Marudai Food 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.

Marudai Food Co Cash Conversion Cycle Chart

Marudai Food 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 31.37 35.09 38.71 38.88 45.03

Marudai Food 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 49.30 41.86 39.25 40.22 48.49

FRA:MFL vs KHC, GIS: Cash Conversion Cycle Comparison

For the Packaged Foods subindustry, Marudai Food 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.


Marudai Food Co Cash Conversion Cycle vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Marudai Food Co's Cash Conversion Cycle distribution charts can be found below:

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


FRA:MFL
52GF Score
Marudai Food Co Ltd FRA:MFL
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Marudai Food 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.

Marudai Food 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
=41.7+40.11-36.78
=45.03

Marudai Food 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
=50.41+40.84-42.76
=48.49

* 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 48.49 mean?
Marudai Food Co (FRA:MFL) has a Cash Conversion Cycle of 48.49 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Marudai Food Co and its competitors.
Is Marudai Food Co's Cash Conversion Cycle too high?
Marudai Food Co's current Cash Conversion Cycle is 48.49. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.44. Marudai Food Co's value of 48.49 is 35.7% below this industry median. Overall, Marudai Food Co has a GF Score™ of 52/100, reflecting its overall financial health beyond just this single metric.
How does Marudai Food Co's Cash Conversion Cycle compare to KHC and GIS?
Marudai Food Co's Cash Conversion Cycle of 48.49 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.44. Marudai Food Co's value of 48.49 is 35.7% 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 Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.44, based on 1,942 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. Marudai Food Co's current Cash Conversion Cycle of 48.49 is 35.7% 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 Marudai Food Co and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Marudai Food Co's current Cash Conversion Cycle is 48.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Marudai Food Co stock overvalued right now?
Marudai Food Co (FRA:MFL) has a current Cash Conversion Cycle of 48.49. The stock's GF Value™ is €2.81, compared to a current price of €3.48 — trading 23.8% above its estimated fair value. The current Cash Conversion Cycle is 48.49 and 35.7% below the Consumer Packaged Goods industry median of 75.44. Marudai Food Co's overall GF Score™ is 52/100 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 Marudai Food Co (FRA:MFL), the current Cash Conversion Cycle is 48.49 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 Marudai Food Co (FRA:MFL) Overvalued in 2026?

Based on GuruFocus' analysis, Marudai Food Co stock appears to be overvalued. The current stock price of €3.48 is trading 23.8% above its estimated GF Value™ of €2.81.

Key valuation signals for FRA:MFL:

  • Cash Conversion Cycle: 48.49
  • GF Value™: €2.81 vs. price of €3.48 (23.8% above fair value)
  • GF Score™: 52/100 with 3 warning signs
  • Industry Position: 35.7% below the Consumer Packaged Goods median

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


Marudai Food Co Business Description

Other Exchanges 2288:JapanMFL1:Germany
Address 21-3, Midori-cho, Takatsuki-shi, Osaka, JPN
Marudai Food Co Ltd is a food manufacturing company, which through its subsidiaries, is engaged in the manufacturing and sale of hams and sausages, including bone-less hams, bacon, wiener sausages, fish hams and sausages.
52GF Score

Get the complete analysis for FRA:MFL

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

€3.48
Price
€2.81
GF Value