JAC Recruitment Co (TSE:2124) Cash Conversion Cycle: 28.35 (As of Dec. 2025)


TSE:2124 JAC Recruitment Co Ltd TSE:2124
87 GF Score
Price 円852.00
GF Value 円1,040.55
Valuation Modestly Undervalued
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What is JAC Recruitment Co Cash Conversion Cycle?

JAC Recruitment Co TSE:2124 -0.58% 87 Cash Conversion Cycle is 28.35 as of Dec. 2025. GuruFocus rates TSE:2124 with a GF Score™ of 87/100 and a GF Value™ of 円1,040.55 (Modestly Undervalued).

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

JAC Recruitment Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 27.84.
JAC Recruitment Co's Days Inventory for the three months ended in Dec. 2025 was 0.51.
JAC Recruitment Co's Days Payable for the three months ended in Dec. 2025 was 0.
Therefore, JAC Recruitment Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 28.35.


JAC Recruitment Co  (TSE:2124) 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.


JAC Recruitment Co Cash Conversion Cycle Related Terms


JAC Recruitment Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for JAC Recruitment 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.

JAC Recruitment Co Cash Conversion Cycle Chart

JAC Recruitment Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 22.38 25.32 23.05 21.88 21.38

JAC Recruitment Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 23.72 26.96 27.58 28.35 21.53

TSE:2124 vs KFY, RHI, TNET: Cash Conversion Cycle Comparison

For the Staffing & Employment Services subindustry, JAC Recruitment 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.


JAC Recruitment Co Cash Conversion Cycle vs Business Services Industry

For the Business Services industry and Industrials sector, JAC Recruitment Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:2124
87GF Score
JAC Recruitment Co Ltd TSE:2124
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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JAC Recruitment 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.

JAC Recruitment Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=20.84+0.54-0
=21.38

JAC Recruitment Co's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=27.84+0.51-0
=28.35

* 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 28.35 mean?
JAC Recruitment Co (TSE:2124) has a Cash Conversion Cycle of 28.35 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on JAC Recruitment Co and its competitors.
Is JAC Recruitment Co's Cash Conversion Cycle too high?
JAC Recruitment Co's current Cash Conversion Cycle is 28.35. The Business Services industry median Cash Conversion Cycle is 38.50. JAC Recruitment Co's value of 28.35 is 26.4% below this industry median. Overall, JAC Recruitment 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 JAC Recruitment Co's Cash Conversion Cycle compare to KFY and RHI?
JAC Recruitment Co's Cash Conversion Cycle of 28.35 can be compared against companies in the Business Services industry. The industry median Cash Conversion Cycle is 38.50. JAC Recruitment Co's value of 28.35 is 26.4% 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 Business Services company?
The median Cash Conversion Cycle among Business Services companies is 38.50, based on 1,066 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. JAC Recruitment Co's current Cash Conversion Cycle of 28.35 is 26.4% 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 JAC Recruitment Co and its competitors. For the Business Services industry, the median Cash Conversion Cycle is 38.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JAC Recruitment Co's current Cash Conversion Cycle is 28.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JAC Recruitment Co stock overvalued right now?
Based on GuruFocus' analysis, JAC Recruitment Co (TSE:2124) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,040.55, compared to a current price of 円852.00 — trading 18.1% below its estimated fair value. The current Cash Conversion Cycle is 28.35 and 26.4% below the Business Services industry median of 38.50. JAC Recruitment Co's overall GF Score™ is 87/100. 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 JAC Recruitment Co (TSE:2124), the current Cash Conversion Cycle is 28.35 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 JAC Recruitment Co (TSE:2124) Overvalued in 2026?

Based on GuruFocus' analysis, JAC Recruitment Co stock appears to be undervalued. The current stock price of 円852.00 is trading 18.1% below its estimated GF Value™ of 円1,040.55. GuruFocus considers JAC Recruitment Co to be Modestly Undervalued.

Key valuation signals for TSE:2124:

  • Cash Conversion Cycle: 28.35
  • GF Value™: 円1,040.55 vs. price of 円852.00 (18.1% below fair value)
  • GF Score™: 87/100
  • Industry Position: 26.4% below the Business Services median

No single metric tells the full story. See the TSE:2124 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JAC Recruitment Co Business Description

Address 1-105 Kanda Jimbocho, Chiyoda-ku, 14th Floor Jinbocho Mitsui Building, Tokyo, JPN, 101-0051
JAC Recruitment Co Ltd provide appropriate and attentive consultation services to both companies seeking talent and candidates who wish to change jobs. Its recruitment services include JAC Recruitment, JAC Digital, JAC Executive, JAC International, JAC Career, VantagePoint, JAC Interim Professional Solutions, JAC RPO, and CareerCross.
87GF Score

Get the complete analysis for TSE:2124

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

円852.00
Price
円1,040.55
GF Value