Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Hirota Group Holdings Co's Days Sales Outstanding for the
six
months ended in Mar. 2026 was 92.67.
Hirota Group Holdings Co's Days Inventory for the
six
months ended in Mar. 2026 was 73.67.
Hirota Group Holdings Co's Days Payable for the
six
months ended in Mar. 2026 was 81.76.
Therefore, Hirota Group Holdings Co's Cash Conversion Cycle (CCC) for the
six
months ended in Mar. 2026 was 84.58.
Hirota Group Holdings Co (NGO:3346) 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.
Hirota Group Holdings Co Cash Conversion Cycle Related Terms
Hirota Group Holdings Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Hirota Group Holdings 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.
Hirota Group Holdings Co Cash Conversion Cycle Chart
NGO:3346 vs CASY, WSM, DKS: Cash Conversion Cycle Comparison
For the Specialty Retail subindustry, Hirota Group Holdings 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.
Hirota Group Holdings Co Cash Conversion Cycle vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Hirota Group Holdings Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Hirota Group Holdings Co's Cash Conversion Cycle falls into.
Hirota Group Holdings 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.
Hirota Group Holdings 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.
Hirota Group Holdings Co (NGO:3346) has a Cash Conversion Cycle of 84.58 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Hirota Group Holdings Co and its competitors.
Is Hirota Group Holdings Co's Cash Conversion Cycle too high?
Hirota Group Holdings Co's current Cash Conversion Cycle is 84.58. The Retail - Cyclical industry median Cash Conversion Cycle is 69.79. Hirota Group Holdings Co's value of 84.58 is 21.2% above this industry median. Overall, Hirota Group Holdings Co has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hirota Group Holdings Co's Cash Conversion Cycle compare to CASY and WSM?
Hirota Group Holdings Co's Cash Conversion Cycle of 84.58 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 69.79. Hirota Group Holdings Co's value of 84.58 is 21.2% 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 Retail - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 69.79, based on 1,124 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. Hirota Group Holdings Co's current Cash Conversion Cycle of 84.58 is 21.2% 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 Hirota Group Holdings Co and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 69.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hirota Group Holdings Co's current Cash Conversion Cycle is 84.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hirota Group Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Hirota Group Holdings Co (NGO:3346) is currently considered Significantly Overvalued. The stock's GF Value™ is 円35.41, compared to a current price of 円83.00 — trading 134.4% above its estimated fair value. The current Cash Conversion Cycle is 84.58 and 21.2% above the Retail - Cyclical industry median of 69.79. Hirota Group Holdings Co's overall GF Score™ is 39/100 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 Hirota Group Holdings Co (NGO:3346), the current Cash Conversion Cycle is 84.58 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 Hirota Group Holdings Co (NGO:3346) Overvalued in 2026?
Based on GuruFocus' analysis, Hirota Group Holdings Co stock appears to be overvalued.
The current stock price of 円83.00 is trading 134.4% above its estimated GF Value™ of 円35.41.
GuruFocus considers Hirota Group Holdings Co to be Significantly Overvalued.
Key valuation signals for NGO:3346:
Cash Conversion Cycle: 84.58
GF Value™: 円35.41 vs. price of 円83.00 (134.4% above fair value)
Industry Position: 21.2% above the Retail - Cyclical median
No single metric tells the full story. See the NGO:3346 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hirota Group Holdings Co Ltd is engaged in the sweets business and the beauty and healthcare business under a holding company structure. The Group has two reportable segments: the Sweets Business, which involves the manufacture, sale, and wholesale of Western and Japanese confectionery as well as frozen desserts, and the Beauty and Healthcare Business, which focuses on the sales of cosmetics and supplements, mainly at duty-free shops. It generates the majority of its revenue from the Sweets Business segment.
39GF Score
Get the complete analysis for NGO:3346
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
NGO:3346 has been successfully added to your 
