Koito Manufacturing Co's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 48.93.
Koito Manufacturing Co's Days Inventory for the
three
months ended in Mar. 2026 was 39.91.
Koito Manufacturing Co's Days Payable for the
three
months ended in Mar. 2026 was 39.25.
Therefore, Koito Manufacturing Co's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 49.59.
Koito Manufacturing Co (OTCPK:KOTMF) 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.
Koito Manufacturing Co Cash Conversion Cycle Related Terms
Koito Manufacturing Co Cash Conversion Cycle Historical Data
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The historical data trend for Koito Manufacturing 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.
Koito Manufacturing Co Cash Conversion Cycle Chart
KOTMF vs ORLY, AZO: Cash Conversion Cycle Comparison
For the Auto Parts subindustry, Koito Manufacturing 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.
Koito Manufacturing Co Cash Conversion Cycle vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Koito Manufacturing Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Koito Manufacturing Co's Cash Conversion Cycle falls into.
Koito Manufacturing 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.
Koito Manufacturing Co's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 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.
Koito Manufacturing Co (KOTMF) has a Cash Conversion Cycle of 49.59 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Koito Manufacturing Co and its competitors.
Is Koito Manufacturing Co's Cash Conversion Cycle too high?
Koito Manufacturing Co's current Cash Conversion Cycle is 49.59. The Vehicles & Parts industry median Cash Conversion Cycle is 67.42. Koito Manufacturing Co's value of 49.59 is 26.4% below this industry median. Overall, Koito Manufacturing Co has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does Koito Manufacturing Co's Cash Conversion Cycle compare to ORLY and AZO?
Koito Manufacturing Co's Cash Conversion Cycle of 49.59 can be compared against companies in the Vehicles & Parts industry. The industry median Cash Conversion Cycle is 67.42. Koito Manufacturing Co's value of 49.59 is 26.4% 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 Vehicles & Parts company?
The median Cash Conversion Cycle among Vehicles & Parts companies is 67.42, based on 1,325 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. Koito Manufacturing Co's current Cash Conversion Cycle of 49.59 is 26.4% 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 Koito Manufacturing Co and its competitors. For the Vehicles & Parts industry, the median Cash Conversion Cycle is 67.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Koito Manufacturing Co's current Cash Conversion Cycle is 49.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Koito Manufacturing Co stock overvalued right now?
Koito Manufacturing Co (KOTMF) has a current Cash Conversion Cycle of 49.59. The stock's GF Value™ is $15.69, compared to a current price of $16.05 — trading 2.3% above its estimated fair value. The current Cash Conversion Cycle is 49.59 and 26.4% below the Vehicles & Parts industry median of 67.42. Koito Manufacturing Co's overall GF Score™ is 87/100 with 2 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 Koito Manufacturing Co (KOTMF), the current Cash Conversion Cycle is 49.59 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 Koito Manufacturing Co (KOTMF) Overvalued in 2026?
Based on GuruFocus' analysis, Koito Manufacturing Co stock appears to be overvalued.
The current stock price of $16.05 is trading 2.3% above its estimated GF Value™ of $15.69.
Key valuation signals for KOTMF:
Cash Conversion Cycle: 49.59
GF Value™: $15.69 vs. price of $16.05 (2.3% above fair value)
Industry Position: 26.4% below the Vehicles & Parts median
No single metric tells the full story. See the KOTMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Koito Manufacturing Co Ltd mainly produces automotive lighting equipment for domestic and international markets and supplies products globally. The company operates through six geographical segments: Japan, North America, China, Asia, Europe, and Other. In addition to automotive lighting, it also manufactures and sells railroad vehicle control equipment, aircraft parts, and railroad vehicle seats.
87GF Score
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Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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