One REIT (TSE:3290) Cash Conversion Cycle: -20.72 (As of Feb. 2026)


TSE:3290 One REIT Inc TSE:3290
55 GF Score
Price 円75,000.00
GF Value 円89,220.30
Valuation Modestly Undervalued
! 7 Warning Signs
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What is One REIT Cash Conversion Cycle?

One REIT TSE:3290 +0.67% 55 Cash Conversion Cycle is -20.72 as of Feb. 2026. GuruFocus rates TSE:3290 with a GF Score™ of 55/100 and a GF Value™ of 円89,220.30 (Modestly Undervalued). The stock has 7 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.

One REIT's Days Sales Outstanding for the six months ended in Feb. 2026 was 5.34.
One REIT's Days Inventory for the six months ended in Feb. 2026 was 0.
One REIT's Days Payable for the six months ended in Feb. 2026 was 26.06.
Therefore, One REIT's Cash Conversion Cycle (CCC) for the six months ended in Feb. 2026 was -20.72.


One REIT  (TSE:3290) 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.


One REIT Cash Conversion Cycle Related Terms


One REIT Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for One 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.

One REIT Cash Conversion Cycle Chart

One REIT Annual Data
Trend Aug15 Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only -22.95 -23.18 -21.00 -23.05 -24.53

One REIT 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 -22.20 -21.30 -19.09 -19.56 -20.72

TSE:3290 vs BXP, ARE, VNO: Cash Conversion Cycle Comparison

For the REIT - Office subindustry, One 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.


One REIT Cash Conversion Cycle vs REITs Industry

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

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


TSE:3290
55GF Score
One REIT Inc TSE:3290
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

One 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.

One REIT's Cash Conversion Cycle for the fiscal year that ended in Aug. 2024 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=4.8+0-29.33
=-24.53

One REIT'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
=5.34+0-26.06
=-20.72

* 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 -20.72 mean?
One REIT (TSE:3290) has a Cash Conversion Cycle of -20.72 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on One REIT and its competitors.
Is One REIT's Cash Conversion Cycle too high?
One REIT's current Cash Conversion Cycle is -20.72. Overall, One REIT has a GF Score™ of 55/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does One REIT's Cash Conversion Cycle compare to BXP and ARE?
One REIT's Cash Conversion Cycle of -20.72 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 One REIT and its competitors. One REIT's current Cash Conversion Cycle is -20.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is One REIT stock overvalued right now?
Based on GuruFocus' analysis, One REIT (TSE:3290) is currently considered Modestly Undervalued. The stock's GF Value™ is 円89,220.30, compared to a current price of 円75,000.00 — trading 15.9% below its estimated fair value. The current Cash Conversion Cycle is -20.72. One REIT's overall GF Score™ is 55/100 with 7 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 One REIT (TSE:3290), the current Cash Conversion Cycle is -20.72 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 One REIT (TSE:3290) Overvalued in 2026?

Based on GuruFocus' analysis, One REIT stock appears to be undervalued. The current stock price of 円75,000.00 is trading 15.9% below its estimated GF Value™ of 円89,220.30. GuruFocus considers One REIT to be Modestly Undervalued.

Key valuation signals for TSE:3290:

  • Cash Conversion Cycle: -20.72
  • GF Value™: 円89,220.30 vs. price of 円75,000.00 (15.9% below fair value)
  • GF Score™: 55/100 with 7 warning signs

No single metric tells the full story. See the TSE:3290 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


One REIT Business Description

Industry Real EstateREITs
Address 1-5-5 Otemachi, Chiyoda-ku, Tokyo, JPN, 100-0013
One REIT Inc operates as a real estate investment trust. The company invest in commercial real estate and office buildings in Japan. It operates in a single segment, which is real estate leasing.
55GF Score

Get the complete analysis for TSE:3290

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

円75,000.00
Price
円89,220.30
GF Value