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Hikari Heights-Varus Co's Days Sales Outstanding for the
six
months ended in Mar. 2026 was 50.02.
Hikari Heights-Varus Co's Days Inventory for the
six
months ended in Mar. 2026 was 0.76.
Hikari Heights-Varus Co's Days Payable for the
six
months ended in Mar. 2026 was 0.
Therefore, Hikari Heights-Varus Co's Cash Conversion Cycle (CCC) for the
six
months ended in Mar. 2026 was 50.78.
Hikari Heights-Varus Co (SSE:2137) 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.
Hikari Heights-Varus Co Cash Conversion Cycle Related Terms
Hikari Heights-Varus Co Cash Conversion Cycle Historical Data
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The historical data trend for Hikari Heights-Varus 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.
Hikari Heights-Varus Co Cash Conversion Cycle Chart
SSE:2137 vs HCA, THC, DVA: Cash Conversion Cycle Comparison
For the Medical Care Facilities subindustry, Hikari Heights-Varus 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.
Hikari Heights-Varus Co Cash Conversion Cycle vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Hikari Heights-Varus Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Hikari Heights-Varus Co's Cash Conversion Cycle falls into.
Hikari Heights-Varus 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.
Hikari Heights-Varus 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.
Hikari Heights-Varus Co (SSE:2137) has a Cash Conversion Cycle of 50.78 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Hikari Heights-Varus Co and its competitors.
Is Hikari Heights-Varus Co's Cash Conversion Cycle too high?
Hikari Heights-Varus Co's current Cash Conversion Cycle is 50.78. The Healthcare Providers & Services industry median Cash Conversion Cycle is 17.91. Hikari Heights-Varus Co's value of 50.78 is 183.5% above this industry median. Overall, Hikari Heights-Varus Co has a GF Score™ of 58/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hikari Heights-Varus Co's Cash Conversion Cycle compare to HCA and THC?
Hikari Heights-Varus Co's Cash Conversion Cycle of 50.78 can be compared against companies in the Healthcare Providers & Services industry. The industry median Cash Conversion Cycle is 17.91. Hikari Heights-Varus Co's value of 50.78 is 183.5% 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 Healthcare Providers & Services company?
The median Cash Conversion Cycle among Healthcare Providers & Services companies is 17.91, based on 665 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. Hikari Heights-Varus Co's current Cash Conversion Cycle of 50.78 is 183.5% 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 Hikari Heights-Varus Co and its competitors. For the Healthcare Providers & Services industry, the median Cash Conversion Cycle is 17.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hikari Heights-Varus Co's current Cash Conversion Cycle is 50.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hikari Heights-Varus Co stock overvalued right now?
Based on GuruFocus' analysis, Hikari Heights-Varus Co (SSE:2137) is currently considered Fairly Valued. The stock's GF Value™ is 円730.38, compared to a current price of 円700.00 — trading 4.2% below its estimated fair value. The current Cash Conversion Cycle is 50.78 and 183.5% above the Healthcare Providers & Services industry median of 17.91. Hikari Heights-Varus Co's overall GF Score™ is 58/100 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 Hikari Heights-Varus Co (SSE:2137), the current Cash Conversion Cycle is 50.78 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 Hikari Heights-Varus Co (SSE:2137) Overvalued in 2026?
Based on GuruFocus' analysis, Hikari Heights-Varus Co stock appears to be undervalued.
The current stock price of 円700.00 is trading 4.2% below its estimated GF Value™ of 円730.38.
GuruFocus considers Hikari Heights-Varus Co to be Fairly Valued.
Key valuation signals for SSE:2137:
Cash Conversion Cycle: 50.78
GF Value™: 円730.38 vs. price of 円700.00 (4.2% below fair value)
Industry Position: 183.5% above the Healthcare Providers & Services median
No single metric tells the full story. See the SSE:2137 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hikari Heights-Varus Co Ltd is a Japanese firm engaged in operating senior homes. It operates nursing homes for the elderly. The company provides rooms for healthy elderly as well as ones requiring assisted living.
58GF Score
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