Sumitomo Forestry Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 28.77.
Sumitomo Forestry Co's Days Inventory for the
three
months ended in Dec. 2025 was 196.36.
Sumitomo Forestry Co's Days Payable for the
three
months ended in Dec. 2025 was 46.47.
Therefore, Sumitomo Forestry Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 178.66.
Sumitomo Forestry Co (OTCPK:SMFRF) 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.
Sumitomo Forestry Co Cash Conversion Cycle Related Terms
Sumitomo Forestry Co Cash Conversion Cycle Historical Data
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The historical data trend for Sumitomo Forestry 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.
SMFRF vs DHI, PHM, LEN: Cash Conversion Cycle Comparison
For the Residential Construction subindustry, Sumitomo Forestry 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.
Sumitomo Forestry Co Cash Conversion Cycle vs Homebuilding & Construction Industry
For the Homebuilding & Construction industry and Consumer Cyclical sector, Sumitomo Forestry Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Sumitomo Forestry Co's Cash Conversion Cycle falls into.
Sumitomo Forestry 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.
Sumitomo Forestry Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 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.
Sumitomo Forestry Co (SMFRF) has a Cash Conversion Cycle of 178.66 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Sumitomo Forestry Co and its competitors.
Is Sumitomo Forestry Co's Cash Conversion Cycle too high?
Sumitomo Forestry Co's current Cash Conversion Cycle is 178.66. The Homebuilding & Construction industry median Cash Conversion Cycle is 273.39. Sumitomo Forestry Co's value of 178.66 is 34.7% below this industry median. Overall, Sumitomo Forestry Co has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sumitomo Forestry Co's Cash Conversion Cycle compare to DHI and PHM?
Sumitomo Forestry Co's Cash Conversion Cycle of 178.66 can be compared against companies in the Homebuilding & Construction industry. The industry median Cash Conversion Cycle is 273.39. Sumitomo Forestry Co's value of 178.66 is 34.7% 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 a Homebuilding & Construction company?
The median Cash Conversion Cycle among Homebuilding & Construction companies is 273.39, based on 91 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. Sumitomo Forestry Co's current Cash Conversion Cycle of 178.66 is 34.7% 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 Sumitomo Forestry Co and its competitors. For the Homebuilding & Construction industry, the median Cash Conversion Cycle is 273.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sumitomo Forestry Co's current Cash Conversion Cycle is 178.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sumitomo Forestry Co stock overvalued right now?
Based on GuruFocus' analysis, Sumitomo Forestry Co (SMFRF) is currently considered Modestly Undervalued. The stock's GF Value™ is $12.02, compared to a current price of $8.55 — trading 28.9% below its estimated fair value. The current Cash Conversion Cycle is 178.66 and 34.7% below the Homebuilding & Construction industry median of 273.39. Sumitomo Forestry Co's overall GF Score™ is 87/100 with 4 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 Sumitomo Forestry Co (SMFRF), the current Cash Conversion Cycle is 178.66 as of Dec. 2025. 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 Sumitomo Forestry Co (SMFRF) Overvalued in 2026?
Based on GuruFocus' analysis, Sumitomo Forestry Co stock appears to be undervalued.
The current stock price of $8.55 is trading 28.9% below its estimated GF Value™ of $12.02.
GuruFocus considers Sumitomo Forestry Co to be Modestly Undervalued.
Key valuation signals for SMFRF:
Cash Conversion Cycle: 178.66
GF Value™: $12.02 vs. price of $8.55 (28.9% below fair value)
Industry Position: 34.7% below the Homebuilding & Construction median
No single metric tells the full story. See the SMFRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sumitomo Forestry Co Ltd is a Japan-based company engaged in the timber, housing, and environmental businesses. The company operates through four reportable segments: Timber Building Materials Business, Housing Business, Construction and Real Estate Business, and Resources and Environment Business. The Timber Building Materials Business purchases, manufactures, and sells timber and building materials. The Housing Business handles housing construction, renovation, and real estate brokerage. The Construction and Real Estate Business develops condominiums, apartment buildings, and commercial complexes. The Resources and Environment Business focuses on renewable energy and forestry resource operations. It generates the majority of revenue from the Construction and real estate business segment.
87GF 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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