JPPMF (Japan Material Co) Cash Conversion Cycle: 169.63 (As of Mar. 2026)


What is Japan Material Co Cash Conversion Cycle?

Japan Material Co JPPMF 95 Cash Conversion Cycle is 169.63 as of Mar. 2026. GuruFocus rates JPPMF with a GF Score™ of 95/100. The stock has 7 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.

Japan Material Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 137.07.
Japan Material Co's Days Inventory for the three months ended in Mar. 2026 was 68.75.
Japan Material Co's Days Payable for the three months ended in Mar. 2026 was 36.19.
Therefore, Japan Material Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 169.63.


Japan Material Co  (OTCPK:JPPMF) 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.


Japan Material Co Cash Conversion Cycle Related Terms


Japan Material Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Japan Material 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.

Japan Material Co Cash Conversion Cycle Chart

Japan Material 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 156.02 166.35 201.18 198.76 187.07

Japan Material 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 144.87 191.76 196.38 152.15 169.63

JPPMF vs PWR, FIX, EME: Cash Conversion Cycle Comparison

For the Engineering & Construction subindustry, Japan Material 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.


Japan Material Co Cash Conversion Cycle vs Construction Industry

For the Construction industry and Industrials sector, Japan Material Co's Cash Conversion Cycle distribution charts can be found below:

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



Japan Material 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.

Japan Material 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
=156.27+68.34-37.54
=187.07

Japan Material 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
=137.07+68.75-36.19
=169.63

* 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 169.63 mean?
Japan Material Co (JPPMF) has a Cash Conversion Cycle of 169.63 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Japan Material Co and its competitors.
Is Japan Material Co's Cash Conversion Cycle too high?
Japan Material Co's current Cash Conversion Cycle is 169.63. The Construction industry median Cash Conversion Cycle is 55.81. Japan Material Co's value of 169.63 is 203.9% above this industry median. Overall, Japan Material Co has a GF Score™ of 95/100, reflecting its overall financial health beyond just this single metric.
How does Japan Material Co's Cash Conversion Cycle compare to PWR and FIX?
Japan Material Co's Cash Conversion Cycle of 169.63 can be compared against companies in the Construction industry. The industry median Cash Conversion Cycle is 55.81. Japan Material Co's value of 169.63 is 203.9% 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 Construction company?
The median Cash Conversion Cycle among Construction companies is 55.81, based on 1,763 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. Japan Material Co's current Cash Conversion Cycle of 169.63 is 203.9% 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 Japan Material Co and its competitors. For the Construction industry, the median Cash Conversion Cycle is 55.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Japan Material Co's current Cash Conversion Cycle is 169.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Material Co stock overvalued right now?
Japan Material Co (JPPMF) has a current Cash Conversion Cycle of 169.63. The current Cash Conversion Cycle is 169.63 and 203.9% above the Construction industry median of 55.81. Japan Material Co's overall GF Score™ is 95/100 with 7 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 Japan Material Co (JPPMF), the current Cash Conversion Cycle is 169.63 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.

Japan Material Co Business Description

Other Exchanges 6055:Japan
Address 3098 No. 22 Nagai Komono County, Komono-cho, Mie-gun, Mie, JPN
Japan Material Co Ltd is engaged in manufacturing specialty gas supply devices and providing piping work and other related services. The company operates through two segments namely Electronics and Graphics solutions. Its Electronics segment is involved in the development, manufacture, and sale of gas supply systems for semiconductors and liquid crystal production, and various maintenance services. The Graphics solutions segment import, plan, market, and support multi-monitor compatible graphics products for various systems.