Hoshino Resorts REIT (TSE:3287) Cash Conversion Cycle: -16.52 (As of Apr. 2026)

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TSE:3287 Hoshino Resorts REIT Inc TSE:3287
71 GF Score
Price 円244,900.00
GF Value 円310,114.03
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Hoshino Resorts REIT Cash Conversion Cycle?

Hoshino Resorts REIT TSE:3287 +3.29% 71 Cash Conversion Cycle is -16.52 as of Apr. 2026. GuruFocus rates TSE:3287 with a GF Score™ of 71/100 and a GF Value™ of 円310,114.03 (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.

Hoshino Resorts REIT's Days Sales Outstanding for the six months ended in Apr. 2026 was 12.01.
Hoshino Resorts REIT's Days Inventory for the six months ended in Apr. 2026 was 0.
Hoshino Resorts REIT's Days Payable for the six months ended in Apr. 2026 was 28.53.
Therefore, Hoshino Resorts REIT's Cash Conversion Cycle (CCC) for the six months ended in Apr. 2026 was -16.52.


Hoshino Resorts REIT  (TSE:3287) 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.


Hoshino Resorts REIT Cash Conversion Cycle Related Terms


Hoshino Resorts REIT Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Hoshino Resorts REIT'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.

Hoshino Resorts REIT Cash Conversion Cycle Chart

Hoshino Resorts REIT Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only -18.48 -20.73 -16.96 -21.12 -17.29

Hoshino Resorts REIT Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 -18.86 -30.76 -19.56 -5.67 -16.52

TSE:3287 vs HST, RHP, APLE: Cash Conversion Cycle Comparison

For the REIT - Hotel & Motel subindustry, Hoshino Resorts REIT'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.


Hoshino Resorts REIT Cash Conversion Cycle vs REITs Industry

For the REITs industry and Real Estate sector, Hoshino Resorts REIT's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Hoshino Resorts REIT's Cash Conversion Cycle falls into.


TSE:3287
71GF Score
Hoshino Resorts REIT Inc TSE:3287
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Hoshino Resorts REIT 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.

Hoshino Resorts REIT's Cash Conversion Cycle for the fiscal year that ended in Oct. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=9.2+0-26.49
=-17.29

Hoshino Resorts REIT's Cash Conversion Cycle for the quarter that ended in Apr. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=12.01+0-28.53
=-16.52

* 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 -16.52 mean?
Hoshino Resorts REIT (TSE:3287) has a Cash Conversion Cycle of -16.52 as of Apr. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Hoshino Resorts REIT and its competitors.
Is Hoshino Resorts REIT's Cash Conversion Cycle too high?
Hoshino Resorts REIT's current Cash Conversion Cycle is -16.52. Overall, Hoshino Resorts REIT has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Hoshino Resorts REIT's Cash Conversion Cycle compare to HST and RHP?
Hoshino Resorts REIT's Cash Conversion Cycle of -16.52 can be compared against companies in the REITs 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 REITs company?
A good Cash Conversion Cycle depends on the REITs 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 Hoshino Resorts REIT and its competitors. Hoshino Resorts REIT's current Cash Conversion Cycle is -16.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hoshino Resorts REIT stock overvalued right now?
Based on GuruFocus' analysis, Hoshino Resorts REIT (TSE:3287) is currently considered Modestly Undervalued. The stock's GF Value™ is 円310,114.03, compared to a current price of 円244,900.00 — trading 21% below its estimated fair value. The current Cash Conversion Cycle is -16.52. Hoshino Resorts REIT's overall GF Score™ is 71/100 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 Hoshino Resorts REIT (TSE:3287), the current Cash Conversion Cycle is -16.52 as of Apr. 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 Hoshino Resorts REIT (TSE:3287) Overvalued in 2026?

Based on GuruFocus' analysis, Hoshino Resorts REIT stock appears to be undervalued. The current stock price of 円244,900.00 is trading 21% below its estimated GF Value™ of 円310,114.03. GuruFocus considers Hoshino Resorts REIT to be Modestly Undervalued.

Key valuation signals for TSE:3287:

  • Cash Conversion Cycle: -16.52
  • GF Value™: 円310,114.03 vs. price of 円244,900.00 (21% below fair value)
  • GF Score™: 71/100 with 5 warning signs

No single metric tells the full story. See the TSE:3287 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hoshino Resorts REIT Business Description

Industry Real EstateREITs
Address 2148 Nagakura, Kitasaku-gun, Karuizawa-machi, Nagano Prefecture, Tokyo, JPN, 104-0032
Hoshino Resorts REIT Inc is a closed-end real estate investment trust company. It aims to achieve stable earnings and sustainable growth of its investment assets, by investing in hotels, Japanese-Style Inns, and related facilities.
71GF Score

Get the complete analysis for TSE:3287

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

円244,900.00
Price
円310,114.03
GF Value