ValueCommerce Co (TSE:2491) Cash Conversion Cycle: 5.75 (As of Mar. 2026)


TSE:2491 ValueCommerce Co Ltd TSE:2491
59 GF Score
Price 円450.00
GF Value 円940.27
Valuation Significantly Undervalued
! 4 Warning Signs
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What is ValueCommerce Co Cash Conversion Cycle?

ValueCommerce Co TSE:2491 +1.58% 59 Cash Conversion Cycle is 5.75 as of Mar. 2026. GuruFocus rates TSE:2491 with a GF Score™ of 59/100 and a GF Value™ of 円940.27 (Significantly Undervalued). The stock has 4 warning signs investors should review.

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

ValueCommerce Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 66.14.
ValueCommerce Co's Days Inventory for the three months ended in Mar. 2026 was 0.
ValueCommerce Co's Days Payable for the three months ended in Mar. 2026 was 60.39.
Therefore, ValueCommerce Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 5.75.


ValueCommerce Co  (TSE:2491) 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.


ValueCommerce Co Cash Conversion Cycle Related Terms


ValueCommerce Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for ValueCommerce 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.

ValueCommerce Co Cash Conversion Cycle Chart

ValueCommerce 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 0.75 2.02 1.42 1.94 5.18

ValueCommerce 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 0.93 -0.04 1.39 5.40 5.75

TSE:2491 vs APP, OMC, TTD: Cash Conversion Cycle Comparison

For the Advertising Agencies subindustry, ValueCommerce 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.


ValueCommerce Co Cash Conversion Cycle vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, ValueCommerce Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:2491
59GF Score
ValueCommerce Co Ltd TSE:2491
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ValueCommerce 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.

ValueCommerce 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
=48.29+0-43.11
=5.18

ValueCommerce 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
=66.14+0-60.39
=5.75

* 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 5.75 mean?
ValueCommerce Co (TSE:2491) has a Cash Conversion Cycle of 5.75 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on ValueCommerce Co and its competitors.
Is ValueCommerce Co's Cash Conversion Cycle too high?
ValueCommerce Co's current Cash Conversion Cycle is 5.75. The Media - Diversified industry median Cash Conversion Cycle is 20.01. ValueCommerce Co's value of 5.75 is 71.3% below this industry median. Overall, ValueCommerce Co has a GF Score™ of 59/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ValueCommerce Co's Cash Conversion Cycle compare to APP and OMC?
ValueCommerce Co's Cash Conversion Cycle of 5.75 can be compared against companies in the Media - Diversified industry. The industry median Cash Conversion Cycle is 20.01. ValueCommerce Co's value of 5.75 is 71.3% 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 Media - Diversified company?
The median Cash Conversion Cycle among Media - Diversified companies is 20.01, based on 1,007 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. ValueCommerce Co's current Cash Conversion Cycle of 5.75 is 71.3% 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 ValueCommerce Co and its competitors. For the Media - Diversified industry, the median Cash Conversion Cycle is 20.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ValueCommerce Co's current Cash Conversion Cycle is 5.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ValueCommerce Co stock overvalued right now?
Based on GuruFocus' analysis, ValueCommerce Co (TSE:2491) is currently considered Significantly Undervalued. The stock's GF Value™ is 円940.27, compared to a current price of 円450.00 — trading 52.1% below its estimated fair value. The current Cash Conversion Cycle is 5.75 and 71.3% below the Media - Diversified industry median of 20.01. ValueCommerce Co's overall GF Score™ is 59/100 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 ValueCommerce Co (TSE:2491), the current Cash Conversion Cycle is 5.75 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 ValueCommerce Co (TSE:2491) Overvalued in 2026?

Based on GuruFocus' analysis, ValueCommerce Co stock appears to be undervalued. The current stock price of 円450.00 is trading 52.1% below its estimated GF Value™ of 円940.27. GuruFocus considers ValueCommerce Co to be Significantly Undervalued.

Key valuation signals for TSE:2491:

  • Cash Conversion Cycle: 5.75
  • GF Value™: 円940.27 vs. price of 円450.00 (52.1% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 71.3% below the Media - Diversified median

No single metric tells the full story. See the TSE:2491 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ValueCommerce Co Business Description

Address 1-3 Kioicho, Chiyoda-ku, 21st Floor Kioi Tower, Tokyo Garden Terrace Kioicho, Tokyo, JPN, 102-8282
ValueCommerce Co Ltd is engaged in provision of Marketing Solutions Business, EC Solutions Business, and Travel Tech Business. It provides marketing solution from customer attraction to retention to maximize commerce operators' performance, Gross Merchandise Value (GMV).
59GF Score

Get the complete analysis for TSE:2491

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

円450.00
Price
円940.27
GF Value