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Kura Sushi's Days Sales Outstanding for the
three
months ended in Apr. 2026 was 10.01.
Kura Sushi's Days Inventory for the
three
months ended in Apr. 2026 was 10.59.
Kura Sushi's Days Payable for the
three
months ended in Apr. 2026 was 29.89.
Therefore, Kura Sushi's Cash Conversion Cycle (CCC) for the
three
months ended in Apr. 2026 was -9.29.
Kura Sushi (OTCPK:KUCPF) 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.
Kura Sushi Cash Conversion Cycle Related Terms
Kura Sushi Cash Conversion Cycle Historical Data
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The historical data trend for Kura Sushi'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.
KUCPF vs MCD, SBUX, YUM: Cash Conversion Cycle Comparison
For the Restaurants subindustry, Kura Sushi'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.
Kura Sushi Cash Conversion Cycle vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Kura Sushi's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Kura Sushi'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.
Kura Sushi's Cash Conversion Cycle for the fiscal year that ended in Oct. 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.
Kura Sushi (KUCPF) has a Cash Conversion Cycle of -9.29 as of Apr. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Kura Sushi and its competitors.
Is Kura Sushi's Cash Conversion Cycle too high?
Kura Sushi's current Cash Conversion Cycle is -9.29. Overall, Kura Sushi has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi's Cash Conversion Cycle compare to MCD and SBUX?
Kura Sushi's Cash Conversion Cycle of -9.29 can be compared against companies in the Restaurants industry. 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 Restaurants company?
A good Cash Conversion Cycle depends on the Restaurants industry context. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Kura Sushi and its competitors. Kura Sushi's current Cash Conversion Cycle is -9.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi stock overvalued right now?
Kura Sushi (KUCPF) has a current Cash Conversion Cycle of -9.29. The stock's GF Value™ is $13.70, compared to a current price of $10.72 — trading 21.8% below its estimated fair value. The current Cash Conversion Cycle is -9.29. Kura Sushi's overall GF Score™ is 79/100. 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 Kura Sushi (KUCPF), the current Cash Conversion Cycle is -9.29 as of Apr. 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 Kura Sushi (KUCPF) Overvalued in 2026?
Based on GuruFocus' analysis, Kura Sushi stock appears to be undervalued.
The current stock price of $10.72 is trading 21.8% below its estimated GF Value™ of $13.70.
Key valuation signals for KUCPF:
Cash Conversion Cycle: -9.29
GF Value™: $13.70 vs. price of $10.72 (21.8% below fair value)
No single metric tells the full story. See the KUCPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kura Sushi Inc operates a chain of close to 400 sushi restaurants in Japan. Kura's restaurants pledge to serve natural, organic, additive-free food that is devoid of chemical seasonings and artificial sweeteners, colorings, and preservatives. They operate as revolving sushi restaurants using the conveyor belt method to serve customers, which keeps staff requirements low. The method entails customers choosing and grabbing their sushi preferences as the options rotate in front of them on a conveyor belt.
79GF 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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