Tosoh's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 96.27.
Tosoh's Days Inventory for the
three
months ended in Mar. 2026 was 119.9.
Tosoh's Days Payable for the
three
months ended in Mar. 2026 was 54.96.
Therefore, Tosoh's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 161.21.
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.
Tosoh Cash Conversion Cycle Related Terms
Tosoh Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Tosoh'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.
For the Chemicals subindustry, Tosoh'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.
Tosoh Cash Conversion Cycle vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Tosoh's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Tosoh's Cash Conversion Cycle falls into.
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.
Tosoh'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.
Tosoh (TOSCF) has a Cash Conversion Cycle of 161.21 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tosoh and its competitors.
Is Tosoh's Cash Conversion Cycle too high?
Tosoh's current Cash Conversion Cycle is 161.21. The Chemicals industry median Cash Conversion Cycle is 89.20. Tosoh's value of 161.21 is 80.7% above this industry median. Overall, Tosoh has a GF Score™ of 75/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tosoh's Cash Conversion Cycle compare to DOW?
Tosoh's Cash Conversion Cycle of 161.21 can be compared against companies in the Chemicals industry. The industry median Cash Conversion Cycle is 89.20. Tosoh's value of 161.21 is 80.7% 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 Chemicals company?
The median Cash Conversion Cycle among Chemicals companies is 89.20, based on 1,585 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. Tosoh's current Cash Conversion Cycle of 161.21 is 80.7% 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 Tosoh and its competitors. For the Chemicals industry, the median Cash Conversion Cycle is 89.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tosoh's current Cash Conversion Cycle is 161.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tosoh stock overvalued right now?
Based on GuruFocus' analysis, Tosoh (TOSCF) is currently considered Modestly Overvalued. The stock's GF Value™ is $13.33, compared to a current price of $16.00 — trading 20% above its estimated fair value. The current Cash Conversion Cycle is 161.21 and 80.7% above the Chemicals industry median of 89.20. Tosoh's overall GF Score™ is 75/100 with 9 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 Tosoh (TOSCF), the current Cash Conversion Cycle is 161.21 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 Tosoh (TOSCF) Overvalued in 2026?
Based on GuruFocus' analysis, Tosoh stock appears to be overvalued.
The current stock price of $16.00 is trading 20% above its estimated GF Value™ of $13.33.
GuruFocus considers Tosoh to be Modestly Overvalued.
Key valuation signals for TOSCF:
Cash Conversion Cycle: 161.21
GF Value™: $13.33 vs. price of $16.00 (20% above fair value)
Industry Position: 80.7% above the Chemicals median
No single metric tells the full story. See the TOSCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tosoh Corp manufactures and sells a variety of petrochemicals, plastics, and chemical-based products. The firm organizes itself into five segments. The Chlor-alkali segment produces caustic soda and vinyl chloride monomer. The Engineering segment handles manufacturing, sales, construction, repair, and water treatment equipment. The Functional Products segment covers inorganic and organic fine chemicals, diagnostic and metrology products, and electronic materials such as fused silica and sputtering targets. The Petrochemical segment includes olefins like ethylene and propylene, polyethylene products, and resins. The Others segment comprises transportation, warehousing, inspection, analysis, and information processing services. It generates majority of its revenue from Chlor-alkali segment.
75GF Score
Get the complete analysis for TOSCF
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
TOSCF has been successfully added to your 
