Karula Co (TSE:2789) Cash Conversion Cycle: 21.21 (As of Feb. 2026)

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TSE:2789 Karula Co Ltd TSE:2789
51 GF Score
Price 円469.00
GF Value 円525.01
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Karula Co Cash Conversion Cycle?

Karula Co TSE:2789 +0.21% 51 Cash Conversion Cycle is 21.21 as of Feb. 2026. GuruFocus rates TSE:2789 with a GF Score™ of 51/100 and a GF Value™ of 円525.01 (Modestly Undervalued). The stock has 5 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.

Karula Co's Days Sales Outstanding for the six months ended in Feb. 2026 was 8.74.
Karula Co's Days Inventory for the six months ended in Feb. 2026 was 41.97.
Karula Co's Days Payable for the six months ended in Feb. 2026 was 29.5.
Therefore, Karula Co's Cash Conversion Cycle (CCC) for the six months ended in Feb. 2026 was 21.21.


Karula Co  (TSE:2789) 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.


Karula Co Cash Conversion Cycle Related Terms


Karula Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Karula 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.

Karula Co Cash Conversion Cycle Chart

Karula Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.59 16.29 15.30 17.31 21.15

Karula Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 10.74 14.62 20.62 19.91 21.21

TSE:2789 vs MCD, SBUX, YUM: Cash Conversion Cycle Comparison

For the Restaurants subindustry, Karula 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.


Karula Co Cash Conversion Cycle vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Karula Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:2789
51GF Score
Karula Co Ltd TSE:2789
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Karula 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.

Karula Co's Cash Conversion Cycle for the fiscal year that ended in Feb. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=6.14+37.97-22.96
=21.15

Karula 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
=8.74+41.97-29.5
=21.21

* 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 21.21 mean?
Karula Co (TSE:2789) has a Cash Conversion Cycle of 21.21 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Karula Co and its competitors.
Is Karula Co's Cash Conversion Cycle too high?
Karula Co's current Cash Conversion Cycle is 21.21. Overall, Karula Co has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Karula Co's Cash Conversion Cycle compare to MCD and SBUX?
Karula Co's Cash Conversion Cycle of 21.21 can be compared against companies in the Restaurants industry. 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 Restaurants company?
A good Cash Conversion Cycle depends on the Restaurants industry context. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Karula Co and its competitors. Karula Co's current Cash Conversion Cycle is 21.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Karula Co stock overvalued right now?
Based on GuruFocus' analysis, Karula Co (TSE:2789) is currently considered Modestly Undervalued. The stock's GF Value™ is 円525.01, compared to a current price of 円469.00 — trading 10.7% below its estimated fair value. The current Cash Conversion Cycle is 21.21. Karula Co's overall GF Score™ is 51/100 with 5 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 Karula Co (TSE:2789), the current Cash Conversion Cycle is 21.21 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 Karula Co (TSE:2789) Overvalued in 2026?

Based on GuruFocus' analysis, Karula Co stock appears to be undervalued. The current stock price of 円469.00 is trading 10.7% below its estimated GF Value™ of 円525.01. GuruFocus considers Karula Co to be Modestly Undervalued.

Key valuation signals for TSE:2789:

  • Cash Conversion Cycle: 21.21
  • GF Value™: 円525.01 vs. price of 円469.00 (10.7% below fair value)
  • GF Score™: 51/100 with 5 warning signs

No single metric tells the full story. See the TSE:2789 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Karula Co Business Description

Address 9-2-9 Tomiya Kurokawa-gun, Miyagi Prefecture, Narita, JPN, 981-3341
Karula Co Ltd operates a restaurant chain in Japan. The brands under the group include MARUMATSU 99 shops, kotobuki 3 shop, kabe masamune 3 shops, and soba recycle mar matsu 6 store.
51GF Score

Get the complete analysis for TSE:2789

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

円469.00
Price
円525.01
GF Value