Seiyu kogyo Co (NGO:9170) Cash Conversion Cycle: -0.40 (As of Mar. 2026)


NGO:9170 Seiyu kogyo Co Ltd NGO:9170
21 GF Score
Price 円2,641.00
GF Value 円868.31
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Seiyu kogyo Co Cash Conversion Cycle?

Seiyu kogyo Co NGO:9170 -18.36% 21 Cash Conversion Cycle is -0.40 as of Mar. 2026. GuruFocus rates NGO:9170 with a GF Score™ of 21/100 and a GF Value™ of 円868.31 (Significantly Overvalued). The stock has 7 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.

Seiyu kogyo Co's Days Sales Outstanding for the six months ended in Mar. 2026 was 39.62.
Seiyu kogyo Co's Days Inventory for the six months ended in Mar. 2026 was 3.29.
Seiyu kogyo Co's Days Payable for the six months ended in Mar. 2026 was 43.31.
Therefore, Seiyu kogyo Co's Cash Conversion Cycle (CCC) for the six months ended in Mar. 2026 was -0.40.


Seiyu kogyo Co  (NGO:9170) 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.


Seiyu kogyo Co Cash Conversion Cycle Related Terms


Seiyu kogyo Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Seiyu kogyo 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.

Seiyu kogyo Co Cash Conversion Cycle Chart

Seiyu kogyo Co Annual Data
Trend Sep21 Sep22 Sep23 Sep24 Sep25
Cash Conversion Cycle
13.10 1.89 -4.53 -5.48 -10.53

Seiyu kogyo Co Semi-Annual Data
Sep21 Sep22 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Cash Conversion Cycle Get a 7-Day Free Trial -7.61 -10.33 -14.07 -12.44 -0.40

NGO:9170 vs PWR, FIX, EME: Cash Conversion Cycle Comparison

For the Engineering & Construction subindustry, Seiyu kogyo 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.


Seiyu kogyo Co Cash Conversion Cycle vs Construction Industry

For the Construction industry and Industrials sector, Seiyu kogyo Co's Cash Conversion Cycle distribution charts can be found below:

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


NGO:9170
21GF Score
Seiyu kogyo Co Ltd NGO:9170
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Seiyu kogyo 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.

Seiyu kogyo Co's Cash Conversion Cycle for the fiscal year that ended in Sep. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=39.73+3.02-53.28
=-10.53

Seiyu kogyo 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
=39.62+3.29-43.31
=-0.40

* 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 -0.40 mean?
Seiyu kogyo Co (NGO:9170) has a Cash Conversion Cycle of -0.40 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Seiyu kogyo Co and its competitors.
Is Seiyu kogyo Co's Cash Conversion Cycle too high?
Seiyu kogyo Co's current Cash Conversion Cycle is -0.40. Overall, Seiyu kogyo Co has a GF Score™ of 21/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Seiyu kogyo Co's Cash Conversion Cycle compare to PWR and FIX?
Seiyu kogyo Co's Cash Conversion Cycle of -0.40 can be compared against companies in the Construction industry. The industry median Cash Conversion Cycle is 55.89. 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 Construction company?
The median Cash Conversion Cycle among Construction companies is 55.89, based on 1,764 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. 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 Seiyu kogyo Co and its competitors. For the Construction industry, the median Cash Conversion Cycle is 55.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Seiyu kogyo Co's current Cash Conversion Cycle is -0.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Seiyu kogyo Co stock overvalued right now?
Based on GuruFocus' analysis, Seiyu kogyo Co (NGO:9170) is currently considered Significantly Overvalued. The stock's GF Value™ is 円868.31, compared to a current price of 円2,641.00 — trading 204.2% above its estimated fair value. The current Cash Conversion Cycle is -0.40. Seiyu kogyo Co's overall GF Score™ is 21/100 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 Seiyu kogyo Co (NGO:9170), the current Cash Conversion Cycle is -0.40 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 Seiyu kogyo Co (NGO:9170) Overvalued in 2026?

Based on GuruFocus' analysis, Seiyu kogyo Co stock appears to be overvalued. The current stock price of 円2,641.00 is trading 204.2% above its estimated GF Value™ of 円868.31. GuruFocus considers Seiyu kogyo Co to be Significantly Overvalued.

Key valuation signals for NGO:9170:

  • Cash Conversion Cycle: -0.40
  • GF Value™: 円868.31 vs. price of 円2,641.00 (204.2% above fair value)
  • GF Score™: 21/100 with 7 warning signs

No single metric tells the full story. See the NGO:9170 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Seiyu kogyo Co Business Description

Address 1141-1 Kusabana, Akiruno City, Tokyo, JPN
Seiyu kogyo Co Ltd is engaged in the business of construction work, Industrial waste treatment, Contaminated soil treatment, Transportation business, and Recycled construction materials production and sales business.
21GF Score

Get the complete analysis for NGO:9170

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

円2,641.00
Price
円868.31
GF Value