Lacto Japan Co (TSE:3139) Cash Conversion Cycle: 108.40 (As of May. 2026)

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TSE:3139 Lacto Japan Co Ltd TSE:3139
72 GF Score
Price 円3,465.00
GF Value 円1,782.31
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lacto Japan Co Cash Conversion Cycle?

Lacto Japan Co TSE:3139 -1.42% 72 Cash Conversion Cycle is 108.40 as of May. 2026. GuruFocus rates TSE:3139 with a GF Score™ of 72/100 and a GF Value™ of 円1,782.31 (Significantly Overvalued). 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.

Lacto Japan Co's Days Sales Outstanding for the three months ended in May. 2026 was 46.74.
Lacto Japan Co's Days Inventory for the three months ended in May. 2026 was 99.86.
Lacto Japan Co's Days Payable for the three months ended in May. 2026 was 38.2.
Therefore, Lacto Japan Co's Cash Conversion Cycle (CCC) for the three months ended in May. 2026 was 108.40.


Lacto Japan Co  (TSE:3139) 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.


Lacto Japan Co Cash Conversion Cycle Related Terms


Lacto Japan Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Lacto Japan 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.

Lacto Japan Co Cash Conversion Cycle Chart

Lacto Japan Co Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 96.99 97.71 106.23 103.11 105.52

Lacto Japan Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 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 0.00 0.00 0.00 105.86 108.40

TSE:3139 vs KHC, GIS: Cash Conversion Cycle Comparison

For the Packaged Foods subindustry, Lacto Japan 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.


Lacto Japan Co Cash Conversion Cycle vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lacto Japan Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:3139
72GF Score
Lacto Japan Co Ltd TSE:3139
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Lacto Japan 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.

Lacto Japan Co's Cash Conversion Cycle for the fiscal year that ended in Nov. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=47.85+94.48-36.81
=105.52

Lacto Japan Co's Cash Conversion Cycle for the quarter that ended in May. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=46.74+99.86-38.2
=108.40

* 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 108.40 mean?
Lacto Japan Co (TSE:3139) has a Cash Conversion Cycle of 108.40 as of May. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Lacto Japan Co and its competitors.
Is Lacto Japan Co's Cash Conversion Cycle too high?
Lacto Japan Co's current Cash Conversion Cycle is 108.40. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.55. Lacto Japan Co's value of 108.40 is 43.5% above this industry median. Overall, Lacto Japan Co has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lacto Japan Co's Cash Conversion Cycle compare to KHC and GIS?
Lacto Japan Co's Cash Conversion Cycle of 108.40 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.55. Lacto Japan Co's value of 108.40 is 43.5% 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 75.55, based on 1,951 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. Lacto Japan Co's current Cash Conversion Cycle of 108.40 is 43.5% 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 Lacto Japan Co and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lacto Japan Co's current Cash Conversion Cycle is 108.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lacto Japan Co stock overvalued right now?
Based on GuruFocus' analysis, Lacto Japan Co (TSE:3139) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,782.31, compared to a current price of 円3,465.00 — trading 94.4% above its estimated fair value. The current Cash Conversion Cycle is 108.40 and 43.5% above the Consumer Packaged Goods industry median of 75.55. Lacto Japan Co's overall GF Score™ is 72/100 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 Lacto Japan Co (TSE:3139), the current Cash Conversion Cycle is 108.40 as of May. 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 Lacto Japan Co (TSE:3139) Overvalued in 2026?

Based on GuruFocus' analysis, Lacto Japan Co stock appears to be overvalued. The current stock price of 円3,465.00 is trading 94.4% above its estimated GF Value™ of 円1,782.31. GuruFocus considers Lacto Japan Co to be Significantly Overvalued.

Key valuation signals for TSE:3139:

  • Cash Conversion Cycle: 108.40
  • GF Value™: 円1,782.31 vs. price of 円3,465.00 (94.4% above fair value)
  • GF Score™: 72/100 with 4 warning signs
  • Industry Position: 43.5% above the Consumer Packaged Goods median

No single metric tells the full story. See the TSE:3139 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lacto Japan Co Business Description

Address 2-11-2 Nihonbashi, Chuo-ku, 22nd Floor Taiyo Life Nihonbashi Building, Chuo-ku, Tokyo, JPN, 103-0027
Lacto Japan Co Ltd is engaged in the trade of agricultural and livestock products, processed products, food processing machinery, quasi-pharmaceuticals, liquor, and other beverages. The group's only reportable segment is the food business.
72GF Score

Get the complete analysis for TSE:3139

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

円3,465.00
Price
円1,782.31
GF Value