Espoir Co (NGO:3260) Cash Conversion Cycle: 542.35 (As of Feb. 2026)


NGO:3260 Espoir Co Ltd NGO:3260
37 GF Score
Price 円695.00
GF Value 円968.18
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Espoir Co Cash Conversion Cycle?

Espoir Co NGO:3260 -3.84% 37 Cash Conversion Cycle is 542.35 as of Feb. 2026. GuruFocus rates NGO:3260 with a GF Score™ of 37/100 and a GF Value™ of 円968.18 (Modestly Undervalued). The stock has 8 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.

Espoir Co's Days Sales Outstanding for the six months ended in Feb. 2026 was 31.74.
Espoir Co's Days Inventory for the six months ended in Feb. 2026 was 553.63.
Espoir Co's Days Payable for the six months ended in Feb. 2026 was 43.02.
Therefore, Espoir Co's Cash Conversion Cycle (CCC) for the six months ended in Feb. 2026 was 542.35.


Espoir Co  (NGO:3260) 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.


Espoir Co Cash Conversion Cycle Related Terms


Espoir Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Espoir 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.

Espoir Co Cash Conversion Cycle Chart

Espoir 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 67.55 54.90 197.15 255.49 628.51

Espoir 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 744.03 365.32 228.24 311.38 542.35

NGO:3260 vs CBRE, BEKE, JLL: Cash Conversion Cycle Comparison

For the Real Estate Services subindustry, Espoir 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.


Espoir Co Cash Conversion Cycle vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Espoir Co's Cash Conversion Cycle distribution charts can be found below:

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


NGO:3260
37GF Score
Espoir Co Ltd NGO:3260
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Espoir 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.

Espoir 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
=49.23+605.42-26.14
=628.51

Espoir 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
=31.74+553.63-43.02
=542.35

* 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 542.35 mean?
Espoir Co (NGO:3260) has a Cash Conversion Cycle of 542.35 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Espoir Co and its competitors.
Is Espoir Co's Cash Conversion Cycle too high?
Espoir Co's current Cash Conversion Cycle is 542.35. The Real Estate industry median Cash Conversion Cycle is 319.08. Espoir Co's value of 542.35 is 70% above this industry median. Overall, Espoir Co has a GF Score™ of 37/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Espoir Co's Cash Conversion Cycle compare to CBRE and BEKE?
Espoir Co's Cash Conversion Cycle of 542.35 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 319.08. Espoir Co's value of 542.35 is 70% 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 Real Estate company?
The median Cash Conversion Cycle among Real Estate companies is 319.08, based on 1,731 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. Espoir Co's current Cash Conversion Cycle of 542.35 is 70% 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 Espoir Co and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 319.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Espoir Co's current Cash Conversion Cycle is 542.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Espoir Co stock overvalued right now?
Based on GuruFocus' analysis, Espoir Co (NGO:3260) is currently considered Modestly Undervalued. The stock's GF Value™ is 円968.18, compared to a current price of 円695.00 — trading 28.2% below its estimated fair value. The current Cash Conversion Cycle is 542.35 and 70% above the Real Estate industry median of 319.08. Espoir Co's overall GF Score™ is 37/100 with 8 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 Espoir Co (NGO:3260), the current Cash Conversion Cycle is 542.35 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 Espoir Co (NGO:3260) Overvalued in 2026?

Based on GuruFocus' analysis, Espoir Co stock appears to be undervalued. The current stock price of 円695.00 is trading 28.2% below its estimated GF Value™ of 円968.18. GuruFocus considers Espoir Co to be Modestly Undervalued.

Key valuation signals for NGO:3260:

  • Cash Conversion Cycle: 542.35
  • GF Value™: 円968.18 vs. price of 円695.00 (28.2% below fair value)
  • GF Score™: 37/100 with 8 warning signs
  • Industry Position: 70% above the Real Estate median

No single metric tells the full story. See the NGO:3260 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Espoir Co Business Description

Address 15-1 Nanpeidaicho, Minami-daidai-cho 15-1 Lions Mansion, Shibuya-ku, Tokyo, JPN, 150-0036
Espoir Co Ltd provides real estate services. It manages plans and develops real estate properties. It sells residential properties, as well as commercial facilities. Its projects include Baytown Honmoku 5th Avenue, Espoir Court Kanamecho, Yaotome Koenzaka, Espoir City Sapporo, and Espoir Court Hirooka.
37GF Score

Get the complete analysis for NGO:3260

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

円695.00
Price
円968.18
GF Value