Fast Retailing Co's Days Sales Outstanding for the
three
months ended in Feb. 2026 was 12.73.
Fast Retailing Co's Days Inventory for the
three
months ended in Feb. 2026 was 98.79.
Fast Retailing Co's Days Payable for the
three
months ended in Feb. 2026 was 87.54.
Therefore, Fast Retailing Co's Cash Conversion Cycle (CCC) for the
three
months ended in Feb. 2026 was 23.98.
Fast Retailing Co (OTCPK:FRCOF) 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.
Fast Retailing Co Cash Conversion Cycle Related Terms
Fast Retailing Co Cash Conversion Cycle Historical Data
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The historical data trend for Fast Retailing 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.
FRCOF vs TJX, ROST, BURL: Cash Conversion Cycle Comparison
For the Apparel Retail subindustry, Fast Retailing 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.
Fast Retailing Co Cash Conversion Cycle vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Fast Retailing Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Fast Retailing Co's Cash Conversion Cycle falls into.
Fast Retailing 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.
Fast Retailing Co's Cash Conversion Cycle for the fiscal year that ended in Aug. 2025 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.
Fast Retailing Co (FRCOF) has a Cash Conversion Cycle of 23.98 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Fast Retailing Co and its competitors.
Is Fast Retailing Co's Cash Conversion Cycle too high?
Fast Retailing Co's current Cash Conversion Cycle is 23.98. The Retail - Cyclical industry median Cash Conversion Cycle is 69.38. Fast Retailing Co's value of 23.98 is 65.4% below this industry median. Overall, Fast Retailing Co has a GF Score™ of 91/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Fast Retailing Co's Cash Conversion Cycle compare to TJX and ROST?
Fast Retailing Co's Cash Conversion Cycle of 23.98 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 69.38. Fast Retailing Co's value of 23.98 is 65.4% 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 Retail - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 69.38, based on 1,126 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. Fast Retailing Co's current Cash Conversion Cycle of 23.98 is 65.4% 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 Fast Retailing Co and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 69.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fast Retailing Co's current Cash Conversion Cycle is 23.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fast Retailing Co stock overvalued right now?
Based on GuruFocus' analysis, Fast Retailing Co (FRCOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $339.36, compared to a current price of $517.31 — trading 52.4% above its estimated fair value. The current Cash Conversion Cycle is 23.98 and 65.4% below the Retail - Cyclical industry median of 69.38. Fast Retailing Co's overall GF Score™ is 91/100 with 5 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 Fast Retailing Co (FRCOF), the current Cash Conversion Cycle is 23.98 as of Feb. 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 Fast Retailing Co (FRCOF) Overvalued in 2026?
Based on GuruFocus' analysis, Fast Retailing Co stock appears to be overvalued.
The current stock price of $517.31 is trading 52.4% above its estimated GF Value™ of $339.36.
GuruFocus considers Fast Retailing Co to be Significantly Overvalued.
Key valuation signals for FRCOF:
Cash Conversion Cycle: 23.98
GF Value™: $339.36 vs. price of $517.31 (52.4% above fair value)
Industry Position: 65.4% below the Retail - Cyclical median
No single metric tells the full story. See the FRCOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fast Retailing is Japan's largest apparel company. It operates casualwear retail chain Uniqlo, known for its high-quality functional apparel at reasonable prices. Fast Retailing is in charge of product design and sales and outsources almost all of its production to factories in places including China, Vietnam, Bangladesh, Indonesia, and India. It is ranked the second-largest apparel company by sales globally in 2024 per Euromonitor, thanks to the expansion of Uniqlo International. As of February 2025, it ran 3,616 stores globally. Other brands in its portfolio include GU and acquired brands like Theory, Comptoir des Cotonniers, and Princesse tam.tam. The Yanai family owned a 40.86% stake in the firm as of July 2025.
91GF Score
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