Sata Construction Co (TSE:1826) Cash Conversion Cycle: 32.29 (As of Mar. 2026)

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TSE:1826 Sata Construction Co Ltd TSE:1826
68 GF Score
Price 円1,059.00
GF Value 円1,545.85
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Sata Construction Co Cash Conversion Cycle?

Sata Construction Co TSE:1826 +0.86% 68 Cash Conversion Cycle is 32.29 as of Mar. 2026. GuruFocus rates TSE:1826 with a GF Score™ of 68/100 and a GF Value™ of 円1,545.85 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Sata Construction Co's Days Sales Outstanding for the six months ended in Mar. 2026 was 79.66.
Sata Construction Co's Days Inventory for the six months ended in Mar. 2026 was 1.33.
Sata Construction Co's Days Payable for the six months ended in Mar. 2026 was 48.7.
Therefore, Sata Construction Co's Cash Conversion Cycle (CCC) for the six months ended in Mar. 2026 was 32.29.


Sata Construction Co  (TSE:1826) 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.


Sata Construction Co Cash Conversion Cycle Related Terms


Sata Construction Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Sata Construction 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.

Sata Construction Co Cash Conversion Cycle Chart

Sata Construction 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 44.55 31.06 25.55 21.03 35.70

Sata Construction 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 4.10 18.86 27.62 33.70 32.29

TSE:1826 vs PWR, FIX, EME: Cash Conversion Cycle Comparison

For the Engineering & Construction subindustry, Sata Construction 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.


Sata Construction Co Cash Conversion Cycle vs Construction Industry

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

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


TSE:1826
68GF Score
Sata Construction Co Ltd TSE:1826
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sata Construction 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.

Sata Construction 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
=92.24+1.38-57.92
=35.70

Sata Construction 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
=79.66+1.33-48.7
=32.29

* 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 32.29 mean?
Sata Construction Co (TSE:1826) has a Cash Conversion Cycle of 32.29 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Sata Construction Co and its competitors.
Is Sata Construction Co's Cash Conversion Cycle too high?
Sata Construction Co's current Cash Conversion Cycle is 32.29. The Construction industry median Cash Conversion Cycle is 55.82. Sata Construction Co's value of 32.29 is 42.2% below this industry median. Overall, Sata Construction Co has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sata Construction Co's Cash Conversion Cycle compare to PWR and FIX?
Sata Construction Co's Cash Conversion Cycle of 32.29 can be compared against companies in the Construction industry. The industry median Cash Conversion Cycle is 55.82. Sata Construction Co's value of 32.29 is 42.2% 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 Construction company?
The median Cash Conversion Cycle among Construction companies is 55.82, based on 1,768 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. Sata Construction Co's current Cash Conversion Cycle of 32.29 is 42.2% 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 Sata Construction Co and its competitors. For the Construction industry, the median Cash Conversion Cycle is 55.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sata Construction Co's current Cash Conversion Cycle is 32.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sata Construction Co stock overvalued right now?
Based on GuruFocus' analysis, Sata Construction Co (TSE:1826) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,545.85, compared to a current price of 円1,059.00 — trading 31.5% below its estimated fair value. The current Cash Conversion Cycle is 32.29 and 42.2% below the Construction industry median of 55.82. Sata Construction Co's overall GF Score™ is 68/100 with 1 warning sign 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 Sata Construction Co (TSE:1826), the current Cash Conversion Cycle is 32.29 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 Sata Construction Co (TSE:1826) Overvalued in 2026?

Based on GuruFocus' analysis, Sata Construction Co stock appears to be undervalued. The current stock price of 円1,059.00 is trading 31.5% below its estimated GF Value™ of 円1,545.85. GuruFocus considers Sata Construction Co to be Significantly Undervalued.

Key valuation signals for TSE:1826:

  • Cash Conversion Cycle: 32.29
  • GF Value™: 円1,545.85 vs. price of 円1,059.00 (31.5% below fair value)
  • GF Score™: 68/100 with 1 warning sign
  • Industry Position: 42.2% below the Construction median

No single metric tells the full story. See the TSE:1826 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sata Construction Co Business Description

Address 1-1-7 Motomachi-cho, Gunma Prefecture, Maebashi, JPN, 371-0846
Sata Construction Co Ltd is engaged in the contracting and investigation, planning, design, and supervision of civil engineering construction and other construction work. In addition, the company is involved in the manufacturing, selling, and leasing of construction materials and machinery. The company operates in three divisions, which include civil engineering-related, architecture-related, and concurrent business. Civil engineering-related refers to all civil engineering works, construction-related refers to all construction works, and concurrent business refers to sales of asphalt mixtures.
68GF Score

Get the complete analysis for TSE:1826

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

円1,059.00
Price
円1,545.85
GF Value