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.
CI Medical Co's Days Sales Outstanding for the
six
months ended in Jun. 2025 was 20.86.
CI Medical Co's Days Inventory for the
six
months ended in Jun. 2025 was 93.78.
CI Medical Co's Days Payable for the
six
months ended in Jun. 2025 was 21.72.
Therefore, CI Medical Co's Cash Conversion Cycle (CCC) for the
six
months ended in Jun. 2025 was 92.92.
CI Medical Co (TSE:3540) 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.
CI Medical Co Cash Conversion Cycle Related Terms
CI Medical Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for CI Medical 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:3540 vs PG, CL, KMB: Cash Conversion Cycle Comparison
For the Household & Personal Products subindustry, CI Medical 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.
CI Medical Co Cash Conversion Cycle vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, CI Medical Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where CI Medical 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.
CI Medical Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2024 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.
CI Medical Co (TSE:3540) has a Cash Conversion Cycle of 92.92 as of Jun. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on CI Medical Co and its competitors.
Is CI Medical Co's Cash Conversion Cycle too high?
CI Medical Co's current Cash Conversion Cycle is 92.92. The Consumer Packaged Goods industry median Cash Conversion Cycle is 75.74. CI Medical Co's value of 92.92 is 22.7% above this industry median. Overall, CI Medical Co has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does CI Medical Co's Cash Conversion Cycle compare to PG and CL?
CI Medical Co's Cash Conversion Cycle of 92.92 can be compared against companies in the Consumer Packaged Goods industry. The industry median Cash Conversion Cycle is 75.74. CI Medical Co's value of 92.92 is 22.7% 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 Consumer Packaged Goods company?
The median Cash Conversion Cycle among Consumer Packaged Goods companies is 75.74, based on 1,950 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. CI Medical Co's current Cash Conversion Cycle of 92.92 is 22.7% 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 CI Medical Co and its competitors. For the Consumer Packaged Goods industry, the median Cash Conversion Cycle is 75.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CI Medical Co's current Cash Conversion Cycle is 92.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CI Medical Co stock overvalued right now?
CI Medical Co (TSE:3540) has a current Cash Conversion Cycle of 92.92. The stock's GF Value™ is 円2,121.23, compared to a current price of 円1,492.00 — trading 29.7% below its estimated fair value. The current Cash Conversion Cycle is 92.92 and 22.7% above the Consumer Packaged Goods industry median of 75.74. CI Medical Co's overall GF Score™ is 70/100 with 9 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 CI Medical Co (TSE:3540), the current Cash Conversion Cycle is 92.92 as of Jun. 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 CI Medical Co (TSE:3540) Overvalued in 2026?
Based on GuruFocus' analysis, CI Medical Co stock appears to be undervalued.
The current stock price of 円1,492.00 is trading 29.7% below its estimated GF Value™ of 円2,121.23.
Key valuation signals for TSE:3540:
Cash Conversion Cycle: 92.92
GF Value™: 円2,121.23 vs. price of 円1,492.00 (29.7% below fair value)
Industry Position: 22.7% above the Consumer Packaged Goods median
No single metric tells the full story. See the TSE:3540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CI Medical Co Ltd engages in the development, manufacturing, and sales of dental care products. It operates 3D design labs; it offers advertising and marketing services through its website "Dental Mall" and also manages oral health care website "Ci Mall" and "Dental Fit" through which it sells oral health products and dentures. It serves medical cooperatives, dental clinics, dental associations, health centers, dental colleges, veterinary clinics, nursing home care facilities, and dental dealers.
70GF Score
Get the complete analysis for TSE:3540
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:3540 has been successfully added to your 
