Polaris Holdings Co (TSE:3010) Cash Conversion Cycle: 3.37 (As of Mar. 2026)


TSE:3010 Polaris Holdings Co Ltd TSE:3010
69 GF Score
Price 円199.00
GF Value 円254.64
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Polaris Holdings Co Cash Conversion Cycle?

Polaris Holdings Co TSE:3010 69 Cash Conversion Cycle is 3.37 as of Mar. 2026. GuruFocus rates TSE:3010 with a GF Score™ of 69/100 and a GF Value™ of 円254.64 (Modestly Undervalued). The stock has 8 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.

Polaris Holdings Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 33.08.
Polaris Holdings Co's Days Inventory for the three months ended in Mar. 2026 was 46.98.
Polaris Holdings Co's Days Payable for the three months ended in Mar. 2026 was 76.69.
Therefore, Polaris Holdings Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 3.37.


Polaris Holdings Co  (TSE:3010) 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.


Polaris Holdings Co Cash Conversion Cycle Related Terms


Polaris Holdings Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Polaris 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.

Polaris Holdings Co Cash Conversion Cycle Chart

Polaris Holdings Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3,928.83 4,043.06 176.17 -51.23 -11.60

Polaris Holdings 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 -21.68 -20.24 -4.13 5.20 3.37

TSE:3010 vs MAR, HLT, H: Cash Conversion Cycle Comparison

For the Lodging subindustry, Polaris 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.


Polaris Holdings Co Cash Conversion Cycle vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Polaris Holdings Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:3010
69GF Score
Polaris Holdings Co Ltd TSE:3010
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Polaris 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.

Polaris Holdings Co's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=31.31+43.16-86.07
=-11.60

Polaris Holdings 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
=33.08+46.98-76.69
=3.37

* 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 3.37 mean?
Polaris Holdings Co (TSE:3010) has a Cash Conversion Cycle of 3.37 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Polaris Holdings Co and its competitors.
Is Polaris Holdings Co's Cash Conversion Cycle too high?
Polaris Holdings Co's current Cash Conversion Cycle is 3.37. The Travel & Leisure industry median Cash Conversion Cycle is 9.93. Polaris Holdings Co's value of 3.37 is 66% below this industry median. Overall, Polaris Holdings Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Polaris Holdings Co's Cash Conversion Cycle compare to MAR and HLT?
Polaris Holdings Co's Cash Conversion Cycle of 3.37 can be compared against companies in the Travel & Leisure industry. The industry median Cash Conversion Cycle is 9.93. Polaris Holdings Co's value of 3.37 is 66% 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 Travel & Leisure company?
The median Cash Conversion Cycle among Travel & Leisure companies is 9.93, based on 840 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. Polaris Holdings Co's current Cash Conversion Cycle of 3.37 is 66% 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 Polaris Holdings Co and its competitors. For the Travel & Leisure industry, the median Cash Conversion Cycle is 9.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Polaris Holdings Co's current Cash Conversion Cycle is 3.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polaris Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Polaris Holdings Co (TSE:3010) is currently considered Modestly Undervalued. The stock's GF Value™ is 円254.64, compared to a current price of 円199.00 — trading 21.9% below its estimated fair value. The current Cash Conversion Cycle is 3.37 and 66% below the Travel & Leisure industry median of 9.93. Polaris Holdings Co's overall GF Score™ is 69/100 with 8 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 Polaris Holdings Co (TSE:3010), the current Cash Conversion Cycle is 3.37 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 Polaris Holdings Co (TSE:3010) Overvalued in 2026?

Based on GuruFocus' analysis, Polaris Holdings Co stock appears to be undervalued. The current stock price of 円199.00 is trading 21.9% below its estimated GF Value™ of 円254.64. GuruFocus considers Polaris Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:3010:

  • Cash Conversion Cycle: 3.37
  • GF Value™: 円254.64 vs. price of 円199.00 (21.9% below fair value)
  • GF Score™: 69/100 with 8 warning signs
  • Industry Position: 66% below the Travel & Leisure median

No single metric tells the full story. See the TSE:3010 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Polaris Holdings Co Business Description

Address 1-12-3 Iwamoto-cho, Yamazaki Kyodo Building, Chiyoda-ku, Tokyo, JPN, 101-0032
Polaris Holdings Co Ltd is a Japan-based company. It has two business segments. The Real Estate segment is involved in the leasing, buying, selling, and development of real estate; The Hotel segment deals with hotel management, consulting, and franchising. Some of its hotels include Best Western Hotels, Value The Hotel, Kinuura Grand Hotel, and KOKO Hotels.
69GF Score

Get the complete analysis for TSE:3010

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

円199.00
Price
円254.64
GF Value