Koa (KACPF) Cash Conversion Cycle: 113.90 (As of Mar. 2026)


KACPF Koa Corp KACPF
61 GF Score
Price $17.10
GF Value $9.04
Valuation Significantly Overvalued
! 9 Warning Signs
View Full Analysis

What is Koa Cash Conversion Cycle?

Koa KACPF 61 Cash Conversion Cycle is 113.90 as of Mar. 2026. GuruFocus rates KACPF with a GF Score™ of 61/100 and a GF Value™ of $9.04 (Significantly Overvalued). The stock has 9 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.

Koa's Days Sales Outstanding for the three months ended in Mar. 2026 was 57.42.
Koa's Days Inventory for the three months ended in Mar. 2026 was 79.1.
Koa's Days Payable for the three months ended in Mar. 2026 was 22.62.
Therefore, Koa's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 113.90.


Koa  (OTCPK:KACPF) 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.


Koa Cash Conversion Cycle Related Terms


Koa Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Koa'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.

Koa Cash Conversion Cycle Chart

Koa 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 118.99 133.75 165.06 154.14 151.03

Koa 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 148.54 143.95 143.79 194.29 113.90

KACPF vs APH, GLW: Cash Conversion Cycle Comparison

For the Electronic Components subindustry, Koa'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.


Koa Cash Conversion Cycle vs Hardware Industry

For the Hardware industry and Technology sector, Koa's Cash Conversion Cycle distribution charts can be found below:

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


KACPF
61GF Score
Koa Corp KACPF
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Koa 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.

Koa'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
=77.34+100.56-26.87
=151.03

Koa'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
=57.42+79.1-22.62
=113.90

* 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 113.90 mean?
Koa (KACPF) has a Cash Conversion Cycle of 113.90 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Koa and its competitors.
Is Koa's Cash Conversion Cycle too high?
Koa's current Cash Conversion Cycle is 113.90. The Hardware industry median Cash Conversion Cycle is 98.94. Koa's value of 113.90 is 15.1% above this industry median. Overall, Koa has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Koa's Cash Conversion Cycle compare to APH and GLW?
Koa's Cash Conversion Cycle of 113.90 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.94. Koa's value of 113.90 is 15.1% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.94, based on 2,478 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. Koa's current Cash Conversion Cycle of 113.90 is 15.1% 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 Koa and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Koa's current Cash Conversion Cycle is 113.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Koa stock overvalued right now?
Based on GuruFocus' analysis, Koa (KACPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $9.04, compared to a current price of $17.10 — trading 89.2% above its estimated fair value. The current Cash Conversion Cycle is 113.90 and 15.1% above the Hardware industry median of 98.94. Koa's overall GF Score™ is 61/100 with 9 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 Koa (KACPF), the current Cash Conversion Cycle is 113.90 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 Koa (KACPF) Overvalued in 2026?

Based on GuruFocus' analysis, Koa stock appears to be overvalued. The current stock price of $17.10 is trading 89.2% above its estimated GF Value™ of $9.04. GuruFocus considers Koa to be Significantly Overvalued.

Key valuation signals for KACPF:

  • Cash Conversion Cycle: 113.90
  • GF Value™: $9.04 vs. price of $17.10 (89.2% above fair value)
  • GF Score™: 61/100 with 9 warning signs
  • Industry Position: 15.1% above the Hardware median

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


Koa Business Description

Other Exchanges 6999:Japan
Address Nakaminowa 14016, Minowa, Nagano, JPN, 399-4601
Koa Corp is a Japan-based company, engages in the development, manufacture, and sale of electronic components. It offers its products such as circuit components, which include resistors, integrated circuits, composite parts, thermal sensors, inductors, fuses and others. Geographically the company operates throughout Japan, Asia, America and Europe.
61GF Score

Get the complete analysis for KACPF

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

$17.10
Price
$9.04
GF Value