Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Buffalo Co's Days Sales Outstanding for the
six
months ended in Mar. 2026 was 18.6.
Buffalo Co's Days Inventory for the
six
months ended in Mar. 2026 was 67.38.
Buffalo Co's Days Payable for the
six
months ended in Mar. 2026 was 28.13.
Therefore, Buffalo Co's Cash Conversion Cycle (CCC) for the
six
months ended in Mar. 2026 was 57.85.
Buffalo Co (TSE:3352) 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.
Buffalo Co Cash Conversion Cycle Related Terms
Buffalo Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Buffalo 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.
TSE:3352 vs CVNA, PAG, ALTB: Cash Conversion Cycle Comparison
For the Auto & Truck Dealerships subindustry, Buffalo 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.
Buffalo Co Cash Conversion Cycle vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Buffalo Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Buffalo Co's Cash Conversion Cycle falls into.
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.
Buffalo Co's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 is calculated as
* 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.
Buffalo Co (TSE:3352) has a Cash Conversion Cycle of 57.85 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Buffalo Co and its competitors.
Is Buffalo Co's Cash Conversion Cycle too high?
Buffalo Co's current Cash Conversion Cycle is 57.85. The Vehicles & Parts industry median Cash Conversion Cycle is 67.19. Buffalo Co's value of 57.85 is 13.9% below this industry median. Overall, Buffalo Co has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Buffalo Co's Cash Conversion Cycle compare to CVNA and PAG?
Buffalo Co's Cash Conversion Cycle of 57.85 can be compared against companies in the Vehicles & Parts industry. The industry median Cash Conversion Cycle is 67.19. Buffalo Co's value of 57.85 is 13.9% 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 Vehicles & Parts company?
The median Cash Conversion Cycle among Vehicles & Parts companies is 67.19, based on 1,321 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. Buffalo Co's current Cash Conversion Cycle of 57.85 is 13.9% 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 Buffalo Co and its competitors. For the Vehicles & Parts industry, the median Cash Conversion Cycle is 67.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Buffalo Co's current Cash Conversion Cycle is 57.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Buffalo Co stock overvalued right now?
Based on GuruFocus' analysis, Buffalo Co (TSE:3352) is currently considered Fairly Valued. The stock's GF Value™ is 円1,645.12, compared to a current price of 円1,630.00 — trading 0.9% below its estimated fair value. The current Cash Conversion Cycle is 57.85 and 13.9% below the Vehicles & Parts industry median of 67.19. Buffalo Co's overall GF Score™ is 74/100 with 1 warning sign 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 Buffalo Co (TSE:3352), the current Cash Conversion Cycle is 57.85 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 Buffalo Co (TSE:3352) Overvalued in 2026?
Based on GuruFocus' analysis, Buffalo Co stock appears to be undervalued.
The current stock price of 円1,630.00 is trading 0.9% below its estimated GF Value™ of 円1,645.12.
GuruFocus considers Buffalo Co to be Fairly Valued.
Key valuation signals for TSE:3352:
Cash Conversion Cycle: 57.85
GF Value™: 円1,645.12 vs. price of 円1,630.00 (0.9% below fair value)
Industry Position: 13.9% below the Vehicles & Parts median
No single metric tells the full story. See the TSE:3352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Buffalo Co Ltd is engaged in in-store development as an AUTOBACS franchisee, car goods sales and installation, inspection and maintenance, and sale and purchase of new and used cars.
74GF Score
Get the complete analysis for TSE:3352
Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3352 has been successfully added to your 
