AFC HD AMS Life Science Co (TSE:2927) Cash Conversion Cycle: 90.42 (As of Feb. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:2927 AFC HD AMS Life Science Co Ltd TSE:2927
70 GF Score
Price 円864.00
GF Value 円997.83
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is AFC HD AMS Life Science Co Cash Conversion Cycle?

AFC HD AMS Life Science Co TSE:2927 +0.35% 70 Cash Conversion Cycle is 90.42 as of Feb. 2026. GuruFocus rates TSE:2927 with a GF Score™ of 70/100 and a GF Value™ of 円997.83 (Modestly Undervalued). 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.

AFC HD AMS Life Science Co's Days Sales Outstanding for the six months ended in Feb. 2026 was 33.32.
AFC HD AMS Life Science Co's Days Inventory for the six months ended in Feb. 2026 was 119.42.
AFC HD AMS Life Science Co's Days Payable for the six months ended in Feb. 2026 was 62.32.
Therefore, AFC HD AMS Life Science Co's Cash Conversion Cycle (CCC) for the six months ended in Feb. 2026 was 90.42.


AFC HD AMS Life Science Co  (TSE:2927) 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.


AFC HD AMS Life Science Co Cash Conversion Cycle Related Terms


AFC HD AMS Life Science Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for AFC HD AMS Life Science 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.

AFC HD AMS Life Science Co Cash Conversion Cycle Chart

AFC HD AMS Life Science 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 58.20 53.37 54.52 66.54 81.52

AFC HD AMS Life Science 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 76.75 81.07 76.54 89.43 90.42

TSE:2927 vs KHC, GIS: Cash Conversion Cycle Comparison

For the Packaged Foods subindustry, AFC HD AMS Life Science 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.


AFC HD AMS Life Science Co Cash Conversion Cycle vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, AFC HD AMS Life Science Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where AFC HD AMS Life Science Co's Cash Conversion Cycle falls into.


TSE:2927
70GF Score
AFC HD AMS Life Science Co Ltd TSE:2927
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AFC HD AMS Life Science 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.

AFC HD AMS Life Science 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
=32.09+110.93-61.5
=81.52

AFC HD AMS Life Science 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
=33.32+119.42-62.32
=90.42

* 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 90.42 mean?
AFC HD AMS Life Science Co (TSE:2927) has a Cash Conversion Cycle of 90.42 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on AFC HD AMS Life Science Co and its competitors.
Is AFC HD AMS Life Science Co's Cash Conversion Cycle too high?
AFC HD AMS Life Science Co's current Cash Conversion Cycle is 90.42. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.52. AFC HD AMS Life Science Co's value of 90.42 is 19.7% above this industry median. Overall, AFC HD AMS Life Science Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AFC HD AMS Life Science Co's Cash Conversion Cycle compare to KHC and GIS?
AFC HD AMS Life Science Co's Cash Conversion Cycle of 90.42 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.52. AFC HD AMS Life Science Co's value of 90.42 is 19.7% 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 Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.52, based on 1,949 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. AFC HD AMS Life Science Co's current Cash Conversion Cycle of 90.42 is 19.7% 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 AFC HD AMS Life Science Co and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AFC HD AMS Life Science Co's current Cash Conversion Cycle is 90.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AFC HD AMS Life Science Co stock overvalued right now?
Based on GuruFocus' analysis, AFC HD AMS Life Science Co (TSE:2927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円997.83, compared to a current price of 円864.00 — trading 13.4% below its estimated fair value. The current Cash Conversion Cycle is 90.42 and 19.7% above the Consumer Packaged Goods industry median of 75.52. AFC HD AMS Life Science Co's overall GF Score™ is 70/100 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 AFC HD AMS Life Science Co (TSE:2927), the current Cash Conversion Cycle is 90.42 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 AFC HD AMS Life Science Co (TSE:2927) Overvalued in 2026?

Based on GuruFocus' analysis, AFC HD AMS Life Science Co stock appears to be undervalued. The current stock price of 円864.00 is trading 13.4% below its estimated GF Value™ of 円997.83. GuruFocus considers AFC HD AMS Life Science Co to be Modestly Undervalued.

Key valuation signals for TSE:2927:

  • Cash Conversion Cycle: 90.42
  • GF Value™: 円997.83 vs. price of 円864.00 (13.4% below fair value)
  • GF Score™: 70/100 with 6 warning signs
  • Industry Position: 19.7% above the Consumer Packaged Goods median

No single metric tells the full story. See the TSE:2927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AFC HD AMS Life Science Co Business Description

Address 3-6-36, Toyoda, Suruga-ku, Shizuoka Prefecture, Shizuoka, JPN, 422-8027
AFC HD AMS Life Science Co Ltd formerly AMS Life Science Co., Ltd is engaged in manufacturing and selling of health foods and cosmetics in Japan.
70GF Score

Get the complete analysis for TSE:2927

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

円864.00
Price
円997.83
GF Value