Marutongyo Co (FSE:7894) Cash Conversion Cycle: 92.47 (As of Feb. 2026)


FSE:7894 Maruto Sangyo Co Ltd FSE:7894
54 GF Score
Price 円2,127.00
GF Value 円2,041.10
Valuation Fairly Valued
! 4 Warning Signs
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What is Marutongyo Co Cash Conversion Cycle?

Marutongyo Co FSE:7894 54 Cash Conversion Cycle is 92.47 as of Feb. 2026. GuruFocus rates FSE:7894 with a GF Score™ of 54/100 and a GF Value™ of 円2,041.10 (Fairly Valued). The stock has 4 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.

Marutongyo Co's Days Sales Outstanding for the six months ended in Feb. 2026 was 79.71.
Marutongyo Co's Days Inventory for the six months ended in Feb. 2026 was 47.36.
Marutongyo Co's Days Payable for the six months ended in Feb. 2026 was 34.6.
Therefore, Marutongyo Co's Cash Conversion Cycle (CCC) for the six months ended in Feb. 2026 was 92.47.


Marutongyo Co  (FSE:7894) 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.


Marutongyo Co Cash Conversion Cycle Related Terms


Marutongyo Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Marutongyo 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.

Marutongyo Co Cash Conversion Cycle Chart

Marutongyo Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 91.92 83.28 84.51 77.86 84.85

Marutongyo Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 86.57 81.55 78.92 88.27 92.47

FSE:7894 vs SW, PKG, IP: Cash Conversion Cycle Comparison

For the Packaging & Containers subindustry, Marutongyo 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.


Marutongyo Co Cash Conversion Cycle vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Marutongyo Co's Cash Conversion Cycle distribution charts can be found below:

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


FSE:7894
54GF Score
Maruto Sangyo Co Ltd FSE:7894
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Marutongyo 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.

Marutongyo Co's Cash Conversion Cycle for the fiscal year that ended in Feb. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=76.85+44.46-36.46
=84.85

Marutongyo Co's Cash Conversion Cycle for the quarter that ended in Feb. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=79.71+47.36-34.6
=92.47

* 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 92.47 mean?
Marutongyo Co (FSE:7894) has a Cash Conversion Cycle of 92.47 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Marutongyo Co and its competitors.
Is Marutongyo Co's Cash Conversion Cycle too high?
Marutongyo Co's current Cash Conversion Cycle is 92.47. The Packaging & Containers industry median Cash Conversion Cycle is 86.93. Marutongyo Co's value of 92.47 is 6.4% above this industry median. Overall, Marutongyo Co has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Marutongyo Co's Cash Conversion Cycle compare to SW and PKG?
Marutongyo Co's Cash Conversion Cycle of 92.47 can be compared against companies in the Packaging & Containers industry. The industry median Cash Conversion Cycle is 86.93. Marutongyo Co's value of 92.47 is 6.4% 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 Packaging & Containers company?
The median Cash Conversion Cycle among Packaging & Containers companies is 86.93, based on 392 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. Marutongyo Co's current Cash Conversion Cycle of 92.47 is 6.4% 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 Marutongyo Co and its competitors. For the Packaging & Containers industry, the median Cash Conversion Cycle is 86.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Marutongyo Co's current Cash Conversion Cycle is 92.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Marutongyo Co stock overvalued right now?
Based on GuruFocus' analysis, Marutongyo Co (FSE:7894) is currently considered Fairly Valued. The stock's GF Value™ is 円2,041.10, compared to a current price of 円2,127.00 — trading 4.2% above its estimated fair value. The current Cash Conversion Cycle is 92.47 and 6.4% above the Packaging & Containers industry median of 86.93. Marutongyo Co's overall GF Score™ is 54/100 with 4 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 Marutongyo Co (FSE:7894), the current Cash Conversion Cycle is 92.47 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 Marutongyo Co (FSE:7894) Overvalued in 2026?

Based on GuruFocus' analysis, Marutongyo Co stock appears to be overvalued. The current stock price of 円2,127.00 is trading 4.2% above its estimated GF Value™ of 円2,041.10. GuruFocus considers Marutongyo Co to be Fairly Valued.

Key valuation signals for FSE:7894:

  • Cash Conversion Cycle: 92.47
  • GF Value™: 円2,041.10 vs. price of 円2,127.00 (4.2% above fair value)
  • GF Score™: 54/100 with 4 warning signs
  • Industry Position: 6.4% above the Packaging & Containers median

No single metric tells the full story. See the FSE:7894 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Marutongyo Co Business Description

Address 892-1 Hikata, Fukuoka, Ogori, JPN, 838-0112
Maruto Sangyo Co Ltd produces and sells laminated films and paper products for the packaging companies in Japan. It is also engaged in photogravure printing and bag-making, photogravure cylinder making, sales of paper packaging, packing paper, and label stickers, plastic molding products, and packing materials. It also sells packaging machinery and industrial machinery, agricultural-related materials, and horticultural equipment.
54GF Score

Get the complete analysis for FSE:7894

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

円2,127.00
Price
円2,041.10
GF Value