Festaria Holdings Co (TSE:2736) Cash Conversion Cycle: 291.54 (As of Feb. 2026)

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TSE:2736 Festaria Holdings Co Ltd TSE:2736
49 GF Score
Price 円670.00
GF Value 円568.97
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Festaria Holdings Co Cash Conversion Cycle?

Festaria Holdings Co TSE:2736 +0.45% 49 Cash Conversion Cycle is 291.54 as of Feb. 2026. GuruFocus rates TSE:2736 with a GF Score™ of 49/100 and a GF Value™ of 円568.97 (Modestly Overvalued). The stock has 6 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.

Festaria Holdings Co's Days Sales Outstanding for the three months ended in Feb. 2026 was 29.34.
Festaria Holdings Co's Days Inventory for the three months ended in Feb. 2026 was 315.51.
Festaria Holdings Co's Days Payable for the three months ended in Feb. 2026 was 53.31.
Therefore, Festaria Holdings Co's Cash Conversion Cycle (CCC) for the three months ended in Feb. 2026 was 291.54.


Festaria Holdings Co  (TSE:2736) 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.


Festaria Holdings Co Cash Conversion Cycle Related Terms


Festaria Holdings Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Festaria Holdings 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.

Festaria Holdings Co Cash Conversion Cycle Chart

Festaria Holdings Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 419.57 367.70 360.28 339.38 336.66

Festaria Holdings Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 368.23 317.51 396.81 291.54 360.34

TSE:2736 vs TPR: Cash Conversion Cycle Comparison

For the Luxury Goods subindustry, Festaria Holdings 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.


Festaria Holdings Co Cash Conversion Cycle vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Festaria Holdings Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:2736
49GF Score
Festaria Holdings Co Ltd TSE:2736
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Festaria Holdings 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.

Festaria Holdings Co's Cash Conversion Cycle for the fiscal year that ended in Aug. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=35.71+369.5-68.55
=336.66

Festaria Holdings Co's Cash Conversion Cycle for the quarter that ended in Feb. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=29.34+315.51-53.31
=291.54

* 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 291.54 mean?
Festaria Holdings Co (TSE:2736) has a Cash Conversion Cycle of 291.54 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Festaria Holdings Co and its competitors.
Is Festaria Holdings Co's Cash Conversion Cycle too high?
Festaria Holdings Co's current Cash Conversion Cycle is 291.54. The Retail - Cyclical industry median Cash Conversion Cycle is 67.47. Festaria Holdings Co's value of 291.54 is 332.1% above this industry median. Overall, Festaria Holdings Co has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Festaria Holdings Co's Cash Conversion Cycle compare to TPR?
Festaria Holdings Co's Cash Conversion Cycle of 291.54 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 67.47. Festaria Holdings Co's value of 291.54 is 332.1% 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 Retail - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 67.47, based on 1,131 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. Festaria Holdings Co's current Cash Conversion Cycle of 291.54 is 332.1% 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 Festaria Holdings Co and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 67.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Festaria Holdings Co's current Cash Conversion Cycle is 291.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Festaria Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Festaria Holdings Co (TSE:2736) is currently considered Modestly Overvalued. The stock's GF Value™ is 円568.97, compared to a current price of 円670.00 — trading 17.8% above its estimated fair value. The current Cash Conversion Cycle is 291.54 and 332.1% above the Retail - Cyclical industry median of 67.47. Festaria Holdings Co's overall GF Score™ is 49/100 with 6 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 Festaria Holdings Co (TSE:2736), the current Cash Conversion Cycle is 291.54 as of Feb. 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 Festaria Holdings Co (TSE:2736) Overvalued in 2026?

Based on GuruFocus' analysis, Festaria Holdings Co stock appears to be overvalued. The current stock price of 円670.00 is trading 17.8% above its estimated GF Value™ of 円568.97. GuruFocus considers Festaria Holdings Co to be Modestly Overvalued.

Key valuation signals for TSE:2736:

  • Cash Conversion Cycle: 291.54
  • GF Value™: 円568.97 vs. price of 円670.00 (17.8% above fair value)
  • GF Score™: 49/100 with 6 warning signs
  • Industry Position: 332.1% above the Retail - Cyclical median

No single metric tells the full story. See the TSE:2736 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Festaria Holdings Co Business Description

Address 20-9 Nishigotanda 7-chome, Shinagawa-ku, Tokyo, JPN, 153-0061
Festaria Holdings Co Ltd is a Japanese company engaged in manufacturing, processing, and sale of jewellery. The brands of the company include veretta 8va, wish upon a star, and Festaria bijou Sophia online shop.
49GF Score

Get the complete analysis for TSE:2736

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

円670.00
Price
円568.97
GF Value