Cotta Co's Days Sales Outstanding for the
six
months ended in Mar. 2026 was 15.39.
Cotta Co's Days Inventory for the
six
months ended in Mar. 2026 was 74.58.
Cotta Co's Days Payable for the
six
months ended in Mar. 2026 was 32.96.
Therefore, Cotta Co's Cash Conversion Cycle (CCC) for the
six
months ended in Mar. 2026 was 57.01.
Cotta Co (FSE:3359) 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.
Cotta Co Cash Conversion Cycle Related Terms
Cotta Co Cash Conversion Cycle Historical Data
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The historical data trend for Cotta 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.
FSE:3359 vs SW, PKG, IP: Cash Conversion Cycle Comparison
For the Packaging & Containers subindustry, Cotta 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.
Cotta Co Cash Conversion Cycle vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Cotta Co's Cash Conversion Cycle falls into.
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.
Cotta Co's Cash Conversion Cycle for the fiscal year that ended in Sep. 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.
Cotta Co (FSE:3359) has a Cash Conversion Cycle of 57.01 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Cotta Co and its competitors.
Is Cotta Co's Cash Conversion Cycle too high?
Cotta Co's current Cash Conversion Cycle is 57.01. The Packaging & Containers industry median Cash Conversion Cycle is 86.87. Cotta Co's value of 57.01 is 34.4% below this industry median. Overall, Cotta Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Cotta Co's Cash Conversion Cycle compare to SW and PKG?
Cotta Co's Cash Conversion Cycle of 57.01 can be compared against companies in the Packaging & Containers industry. The industry median Cash Conversion Cycle is 86.87. Cotta Co's value of 57.01 is 34.4% 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 Packaging & Containers company?
The median Cash Conversion Cycle among Packaging & Containers companies is 86.87, based on 391 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. Cotta Co's current Cash Conversion Cycle of 57.01 is 34.4% 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 Cotta Co and its competitors. For the Packaging & Containers industry, the median Cash Conversion Cycle is 86.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cotta Co's current Cash Conversion Cycle is 57.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cotta Co stock overvalued right now?
Cotta Co (FSE:3359) has a current Cash Conversion Cycle of 57.01. The stock's GF Value™ is 円844.02, compared to a current price of 円369.00 — trading 56.3% below its estimated fair value. The current Cash Conversion Cycle is 57.01 and 34.4% below the Packaging & Containers industry median of 86.87. Cotta Co's overall GF Score™ is 12/100 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 Cotta Co (FSE:3359), the current Cash Conversion Cycle is 57.01 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 Cotta Co (FSE:3359) Overvalued in 2026?
Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued.
The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.
Key valuation signals for FSE:3359:
Cash Conversion Cycle: 57.01
GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
Industry Position: 34.4% below the Packaging & Containers median
No single metric tells the full story. See the FSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
12GF Score
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