DREAM VISION Co (TSE:3185) Cash Conversion Cycle: 154.78 (As of Mar. 2026)


TSE:3185 DREAM VISION Co Ltd TSE:3185
43 GF Score
Price 円147.00
GF Value 円89.19
Valuation Significantly Overvalued
! 4 Warning Signs
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What is DREAM VISION Co Cash Conversion Cycle?

DREAM VISION Co TSE:3185 -2.00% 43 Cash Conversion Cycle is 154.78 as of Mar. 2026. GuruFocus rates TSE:3185 with a GF Score™ of 43/100 and a GF Value™ of 円89.19 (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.

DREAM VISION Co's Days Sales Outstanding for the six months ended in Mar. 2026 was 30.78.
DREAM VISION Co's Days Inventory for the six months ended in Mar. 2026 was 183.81.
DREAM VISION Co's Days Payable for the six months ended in Mar. 2026 was 59.81.
Therefore, DREAM VISION Co's Cash Conversion Cycle (CCC) for the six months ended in Mar. 2026 was 154.78.


DREAM VISION Co  (TSE:3185) 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.


DREAM VISION Co Cash Conversion Cycle Related Terms


DREAM VISION Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for DREAM VISION 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.

DREAM VISION Co Cash Conversion Cycle Chart

DREAM VISION 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 162.47 147.93 157.06 143.97 157.98

DREAM VISION Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 143.67 136.56 142.15 171.36 154.78

TSE:3185 vs AMZN, BABA, PDD: Cash Conversion Cycle Comparison

For the Internet Retail subindustry, DREAM VISION 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.


DREAM VISION Co Cash Conversion Cycle vs Retail - Cyclical Industry

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

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


TSE:3185
43GF Score
DREAM VISION Co Ltd TSE:3185
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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DREAM VISION 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.

DREAM VISION 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
=37.53+181.25-60.8
=157.98

DREAM VISION 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
=30.78+183.81-59.81
=154.78

* 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 154.78 mean?
DREAM VISION Co (TSE:3185) has a Cash Conversion Cycle of 154.78 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on DREAM VISION Co and its competitors.
Is DREAM VISION Co's Cash Conversion Cycle too high?
DREAM VISION Co's current Cash Conversion Cycle is 154.78. The Retail - Cyclical industry median Cash Conversion Cycle is 69.06. DREAM VISION Co's value of 154.78 is 124.1% above this industry median. Overall, DREAM VISION Co has a GF Score™ of 43/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does DREAM VISION Co's Cash Conversion Cycle compare to AMZN and BABA?
DREAM VISION Co's Cash Conversion Cycle of 154.78 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 69.06. DREAM VISION Co's value of 154.78 is 124.1% 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 69.06, based on 1,120 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. DREAM VISION Co's current Cash Conversion Cycle of 154.78 is 124.1% 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 DREAM VISION Co and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 69.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. DREAM VISION Co's current Cash Conversion Cycle is 154.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DREAM VISION Co stock overvalued right now?
Based on GuruFocus' analysis, DREAM VISION Co (TSE:3185) is currently considered Significantly Overvalued. The stock's GF Value™ is 円89.19, compared to a current price of 円147.00 — trading 64.8% above its estimated fair value. The current Cash Conversion Cycle is 154.78 and 124.1% above the Retail - Cyclical industry median of 69.06. DREAM VISION Co's overall GF Score™ is 43/100 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 DREAM VISION Co (TSE:3185), the current Cash Conversion Cycle is 154.78 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 DREAM VISION Co (TSE:3185) Overvalued in 2026?

Based on GuruFocus' analysis, DREAM VISION Co stock appears to be overvalued. The current stock price of 円147.00 is trading 64.8% above its estimated GF Value™ of 円89.19. GuruFocus considers DREAM VISION Co to be Significantly Overvalued.

Key valuation signals for TSE:3185:

  • Cash Conversion Cycle: 154.78
  • GF Value™: 円89.19 vs. price of 円147.00 (64.8% above fair value)
  • GF Score™: 43/100 with 4 warning signs
  • Industry Position: 124.1% above the Retail - Cyclical median

No single metric tells the full story. See the TSE:3185 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


DREAM VISION Co Business Description

Address 2-1 Ishibashi 3-chome, Osaka Prefecture, Ikeda, JPN, 563-0032
DREAM VISION Co Ltd operates online shopping sites for clothing, shoes, and miscellaneous goods. The company is also involved in the toy business. It operates in three segments: apparel, jewelry, and toy businesses. The apparel segment handles planning and sales of fashion and miscellaneous goods via e-commerce platforms, primarily targeting young women, along with direct store sales focusing on brands like Plaza. The jewelry segment centers on planning and selling fashionable accessories, particularly for women, distributed through specialty stores and e-commerce. The toy segment involves planning, manufacturing, and selling toys, with production outsourced mainly to China.
43GF Score

Get the complete analysis for TSE:3185

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

円147.00
Price
円89.19
GF Value