JM Holdings Co (TSE:3539) Cash Conversion Cycle: 8.96 (As of Jan. 2026)


TSE:3539 JM Holdings Co Ltd TSE:3539
77 GF Score
Price 円1,261.00
GF Value 円1,453.10
Valuation Modestly Undervalued
! 2 Warning Signs
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What is JM Holdings Co Cash Conversion Cycle?

JM Holdings Co TSE:3539 -0.55% 77 Cash Conversion Cycle is 8.96 as of Jan. 2026. GuruFocus rates TSE:3539 with a GF Score™ of 77/100 and a GF Value™ of 円1,453.10 (Modestly Undervalued). The stock has 2 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.

JM Holdings Co's Days Sales Outstanding for the three months ended in Jan. 2026 was 7.6.
JM Holdings Co's Days Inventory for the three months ended in Jan. 2026 was 27.44.
JM Holdings Co's Days Payable for the three months ended in Jan. 2026 was 26.08.
Therefore, JM Holdings Co's Cash Conversion Cycle (CCC) for the three months ended in Jan. 2026 was 8.96.


JM Holdings Co  (TSE:3539) 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.


JM Holdings Co Cash Conversion Cycle Related Terms


JM Holdings Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for JM Holdings 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.

JM Holdings Co Cash Conversion Cycle Chart

JM Holdings Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only -4.36 -6.38 0.46 4.99 7.62

JM Holdings Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 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 9.62 8.76 12.83 8.96 7.41

TSE:3539 vs KR: Cash Conversion Cycle Comparison

For the Grocery Stores subindustry, JM Holdings 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.


JM Holdings Co Cash Conversion Cycle vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, JM Holdings Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:3539
77GF Score
JM Holdings Co Ltd TSE:3539
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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JM Holdings 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.

JM Holdings Co's Cash Conversion Cycle for the fiscal year that ended in Jul. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=7.61+24.02-24.01
=7.62

JM Holdings Co's Cash Conversion Cycle for the quarter that ended in Jan. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=7.6+27.44-26.08
=8.96

* 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 8.96 mean?
JM Holdings Co (TSE:3539) has a Cash Conversion Cycle of 8.96 as of Jan. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on JM Holdings Co and its competitors.
Is JM Holdings Co's Cash Conversion Cycle too high?
JM Holdings Co's current Cash Conversion Cycle is 8.96. The Retail - Defensive industry median Cash Conversion Cycle is 18.90. JM Holdings Co's value of 8.96 is 52.6% below this industry median. Overall, JM Holdings Co has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does JM Holdings Co's Cash Conversion Cycle compare to KR?
JM Holdings Co's Cash Conversion Cycle of 8.96 can be compared against companies in the Retail - Defensive industry. The industry median Cash Conversion Cycle is 18.90. JM Holdings Co's value of 8.96 is 52.6% 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 Retail - Defensive company?
The median Cash Conversion Cycle among Retail - Defensive companies is 18.90, based on 310 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. JM Holdings Co's current Cash Conversion Cycle of 8.96 is 52.6% 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 JM Holdings Co and its competitors. For the Retail - Defensive industry, the median Cash Conversion Cycle is 18.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JM Holdings Co's current Cash Conversion Cycle is 8.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JM Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, JM Holdings Co (TSE:3539) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,453.10, compared to a current price of 円1,261.00 — trading 13.2% below its estimated fair value. The current Cash Conversion Cycle is 8.96 and 52.6% below the Retail - Defensive industry median of 18.90. JM Holdings Co's overall GF Score™ is 77/100 with 2 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 JM Holdings Co (TSE:3539), the current Cash Conversion Cycle is 8.96 as of Jan. 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 JM Holdings Co (TSE:3539) Overvalued in 2026?

Based on GuruFocus' analysis, JM Holdings Co stock appears to be undervalued. The current stock price of 円1,261.00 is trading 13.2% below its estimated GF Value™ of 円1,453.10. GuruFocus considers JM Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:3539:

  • Cash Conversion Cycle: 8.96
  • GF Value™: 円1,453.10 vs. price of 円1,261.00 (13.2% below fair value)
  • GF Score™: 77/100 with 2 warning signs
  • Industry Position: 52.6% below the Retail - Defensive median

No single metric tells the full story. See the TSE:3539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JM Holdings Co Business Description

Address Tsuchiura-shi wholesale Town 2-3, 30 Ibaraki prefecture, Ibaraki, JPN, 300-0847
JM Holdings Co Ltd operates food supermarkets that retail meat products, fresh vegetables, fishes and other daily food products. The company also manages beef barbecue restaurants. It offers meat products, including meat processed goods, and frozen and refrigerated processed products, as well as meat of cow, chicken, and ham, as well as pork; food products comprising seasonings, processed foods, rice, bread, sake, noodles, eggs, dairy products; and vegetables, fruits, vegetables and fruits processed products, fresh juices, and cakes. It also provides fish products, sushi, dried fish, seaweed, shellfish, crustaceans, marine processing; and prepared foods, including lunch and fried foods, and tonkatsu, as well as salads, boiled foods, pottery, steamed foods.
77GF Score

Get the complete analysis for TSE:3539

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

円1,261.00
Price
円1,453.10
GF Value