FINE SINTER Co (NGO:5994) Cash Conversion Cycle: 96.98 (As of Mar. 2026)


NGO:5994 FINE SINTER Co Ltd NGO:5994
47 GF Score
Price 円1,300.00
GF Value 円1,656.39
! 5 Warning Signs
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What is FINE SINTER Co Cash Conversion Cycle?

FINE SINTER Co NGO:5994 47 Cash Conversion Cycle is 96.98 as of Mar. 2026. GuruFocus rates NGO:5994 with a GF Score™ of 47/100 and a GF Value™ of 円1,656.39. The stock has 5 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.

FINE SINTER Co's Days Sales Outstanding for the six months ended in Mar. 2026 was 64.18.
FINE SINTER Co's Days Inventory for the six months ended in Mar. 2026 was 59.77.
FINE SINTER Co's Days Payable for the six months ended in Mar. 2026 was 26.97.
Therefore, FINE SINTER Co's Cash Conversion Cycle (CCC) for the six months ended in Mar. 2026 was 96.98.


FINE SINTER Co  (NGO:5994) 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.


FINE SINTER Co Cash Conversion Cycle Related Terms


FINE SINTER Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for FINE SINTER 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.

FINE SINTER Co Cash Conversion Cycle Chart

FINE SINTER Co 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 98.18 103.49 99.85 103.37 97.87

FINE SINTER Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 103.52 98.26 100.79 102.33 96.98

NGO:5994 vs CRS, ATI, MLI: Cash Conversion Cycle Comparison

For the Metal Fabrication subindustry, FINE SINTER 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.


FINE SINTER Co Cash Conversion Cycle vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, FINE SINTER Co's Cash Conversion Cycle distribution charts can be found below:

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


NGO:5994
47GF Score
FINE SINTER Co Ltd NGO:5994
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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FINE SINTER 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.

FINE SINTER Co'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
=62.45+61.98-26.56
=97.87

FINE SINTER Co'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
=64.18+59.77-26.97
=96.98

* 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 96.98 mean?
FINE SINTER Co (NGO:5994) has a Cash Conversion Cycle of 96.98 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on FINE SINTER Co and its competitors.
Is FINE SINTER Co's Cash Conversion Cycle too high?
FINE SINTER Co's current Cash Conversion Cycle is 96.98. The Industrial Products industry median Cash Conversion Cycle is 122.29. FINE SINTER Co's value of 96.98 is 20.7% below this industry median. Overall, FINE SINTER Co has a GF Score™ of 47/100, reflecting its overall financial health beyond just this single metric.
How does FINE SINTER Co's Cash Conversion Cycle compare to CRS and ATI?
FINE SINTER Co's Cash Conversion Cycle of 96.98 can be compared against companies in the Industrial Products industry. The industry median Cash Conversion Cycle is 122.29. FINE SINTER Co's value of 96.98 is 20.7% 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 an Industrial Products company?
The median Cash Conversion Cycle among Industrial Products companies is 122.29, based on 3,026 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. FINE SINTER Co's current Cash Conversion Cycle of 96.98 is 20.7% 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 FINE SINTER Co and its competitors. For the Industrial Products industry, the median Cash Conversion Cycle is 122.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. FINE SINTER Co's current Cash Conversion Cycle is 96.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FINE SINTER Co stock overvalued right now?
FINE SINTER Co (NGO:5994) has a current Cash Conversion Cycle of 96.98. The stock's GF Value™ is 円1,656.39, compared to a current price of 円1,300.00 — trading 21.5% below its estimated fair value. The current Cash Conversion Cycle is 96.98 and 20.7% below the Industrial Products industry median of 122.29. FINE SINTER Co's overall GF Score™ is 47/100 with 5 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 FINE SINTER Co (NGO:5994), the current Cash Conversion Cycle is 96.98 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 FINE SINTER Co (NGO:5994) Overvalued in 2026?

Based on GuruFocus' analysis, FINE SINTER Co stock appears to be undervalued. The current stock price of 円1,300.00 is trading 21.5% below its estimated GF Value™ of 円1,656.39.

Key valuation signals for NGO:5994:

  • Cash Conversion Cycle: 96.98
  • GF Value™: 円1,656.39 vs. price of 円1,300.00 (21.5% below fair value)
  • GF Score™: 47/100 with 5 warning signs
  • Industry Position: 20.7% below the Industrial Products median

No single metric tells the full story. See the NGO:5994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


FINE SINTER Co Business Description

Other Exchanges 5994:Japan
Address 1189-11,Nishinohora, Akechi-cho, Kasugai, Aichi, JPN, 480-0303
FINE SINTER Co Ltd is specialized in designing, manufacturing, and marketing products based on powder metallurgy technology. The company serves approximately 80% of its entire products in the automotive industry. Its products are used in many units of automotive; engine, transmission, steering, and sensors. In addition, the company also produces composite materials such as brake linings for trains, contact strips for current collectors and sealing materials.
47GF Score

Get the complete analysis for NGO:5994

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

円1,300.00
Price
円1,656.39
GF Value