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.
Kuraray Co's Days Sales Outstanding for the
three
months ended in Dec. 2025 was 71.21.
Kuraray Co's Days Inventory for the
three
months ended in Dec. 2025 was 161.36.
Kuraray Co's Days Payable for the
three
months ended in Dec. 2025 was 31.39.
Therefore, Kuraray Co's Cash Conversion Cycle (CCC) for the
three
months ended in Dec. 2025 was 201.18.
Kuraray Co (TSE:3405) 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.
Kuraray Co Cash Conversion Cycle Related Terms
Kuraray Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Kuraray 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.
For the Chemicals subindustry, Kuraray 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.
Kuraray Co Cash Conversion Cycle vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Kuraray Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Kuraray 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.
Kuraray Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 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.
Kuraray Co (TSE:3405) has a Cash Conversion Cycle of 201.18 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Kuraray Co and its competitors.
Is Kuraray Co's Cash Conversion Cycle too high?
Kuraray Co's current Cash Conversion Cycle is 201.18. The Chemicals industry median Cash Conversion Cycle is 89.20. Kuraray Co's value of 201.18 is 125.5% above this industry median. Overall, Kuraray Co has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kuraray Co's Cash Conversion Cycle compare to DOW?
Kuraray Co's Cash Conversion Cycle of 201.18 can be compared against companies in the Chemicals industry. The industry median Cash Conversion Cycle is 89.20. Kuraray Co's value of 201.18 is 125.5% 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 Chemicals company?
The median Cash Conversion Cycle among Chemicals companies is 89.20, based on 1,579 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. Kuraray Co's current Cash Conversion Cycle of 201.18 is 125.5% 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 Kuraray Co and its competitors. For the Chemicals industry, the median Cash Conversion Cycle is 89.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kuraray Co's current Cash Conversion Cycle is 201.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuraray Co stock overvalued right now?
Based on GuruFocus' analysis, Kuraray Co (TSE:3405) is currently considered Fairly Valued. The stock's GF Value™ is 円1,862.77, compared to a current price of 円1,807.50 — trading 3% below its estimated fair value. The current Cash Conversion Cycle is 201.18 and 125.5% above the Chemicals industry median of 89.20. Kuraray Co's overall GF Score™ is 83/100 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 Kuraray Co (TSE:3405), the current Cash Conversion Cycle is 201.18 as of Dec. 2025. 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 Kuraray Co (TSE:3405) Overvalued in 2026?
Based on GuruFocus' analysis, Kuraray Co stock appears to be undervalued.
The current stock price of 円1,807.50 is trading 3% below its estimated GF Value™ of 円1,862.77.
GuruFocus considers Kuraray Co to be Fairly Valued.
Key valuation signals for TSE:3405:
Cash Conversion Cycle: 201.18
GF Value™: 円1,862.77 vs. price of 円1,807.50 (3% below fair value)
Industry Position: 125.5% above the Chemicals median
No single metric tells the full story. See the TSE:3405 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kuraray Co Ltd manufactures and sells specialty chemicals, fibers, and resins. The firm organizes itself into six segments based on product type. The Vinyl Acetate segment, which generates the majority of revenue, sells plastic films and resins for use in the food packaging and electronics industries. The Isoprene segment sells isoprene chemicals, thermoplastic elastomers, and liquid rubber. The Functional Materials segment sells dental materials, while the Textile segment sells fibers for cement and concrete, as well as industrial products for automobiles and hook-and-loop fasteners for clothing. The other two segments are Trading and Other.
83GF Score
Get the complete analysis for TSE:3405
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:3405 has been successfully added to your 
