Baroque Japan (TSE:3548) Cash Conversion Cycle: 67.77 (As of Feb. 2026)


TSE:3548 Baroque Japan Ltd TSE:3548
62 GF Score
Price 円742.00
GF Value 円699.33
Valuation Fairly Valued
! 9 Warning Signs
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What is Baroque Japan Cash Conversion Cycle?

Baroque Japan TSE:3548 -0.54% 62 Cash Conversion Cycle is 67.77 as of Feb. 2026. GuruFocus rates TSE:3548 with a GF Score™ of 62/100 and a GF Value™ of 円699.33 (Fairly Valued). The stock has 9 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.

Baroque Japan's Days Sales Outstanding for the six months ended in Feb. 2026 was 18.28.
Baroque Japan's Days Inventory for the six months ended in Feb. 2026 was 86.54.
Baroque Japan's Days Payable for the six months ended in Feb. 2026 was 37.05.
Therefore, Baroque Japan's Cash Conversion Cycle (CCC) for the six months ended in Feb. 2026 was 67.77.


Baroque Japan  (TSE:3548) 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.


Baroque Japan Cash Conversion Cycle Related Terms


Baroque Japan Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Baroque Japan'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.

Baroque Japan Cash Conversion Cycle Chart

Baroque Japan Annual Data
Trend Jan16 Jan17 Jan18 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 76.53 90.31 97.39 95.89 85.45

Baroque Japan Semi-Annual Data
Jan16 Jul16 Jan17 Jul17 Jan18 Jul18 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 96.96 116.41 92.85 87.42 67.77

TSE:3548 vs TJX, ROST, BURL: Cash Conversion Cycle Comparison

For the Apparel Retail subindustry, Baroque Japan'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.


Baroque Japan Cash Conversion Cycle vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Baroque Japan's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Baroque Japan's Cash Conversion Cycle falls into.


TSE:3548
62GF Score
Baroque Japan Ltd TSE:3548
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Baroque Japan 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.

Baroque Japan's Cash Conversion Cycle for the fiscal year that ended in Feb. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=36.15+92.99-43.69
=85.45

Baroque Japan'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
=18.28+86.54-37.05
=67.77

* 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 67.77 mean?
Baroque Japan (TSE:3548) has a Cash Conversion Cycle of 67.77 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Baroque Japan and its competitors.
Is Baroque Japan's Cash Conversion Cycle too high?
Baroque Japan's current Cash Conversion Cycle is 67.77. The Retail - Cyclical industry median Cash Conversion Cycle is 68.96. Baroque Japan's value of 67.77 is 1.7% below this industry median. Overall, Baroque Japan has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Baroque Japan's Cash Conversion Cycle compare to TJX and ROST?
Baroque Japan's Cash Conversion Cycle of 67.77 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 68.96. Baroque Japan's value of 67.77 is 1.7% 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 - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 68.96, based on 1,120 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. Baroque Japan's current Cash Conversion Cycle of 67.77 is 1.7% 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 Baroque Japan and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 68.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Baroque Japan's current Cash Conversion Cycle is 67.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Baroque Japan stock overvalued right now?
Based on GuruFocus' analysis, Baroque Japan (TSE:3548) is currently considered Fairly Valued. The stock's GF Value™ is 円699.33, compared to a current price of 円742.00 — trading 6.1% above its estimated fair value. The current Cash Conversion Cycle is 67.77 and 1.7% below the Retail - Cyclical industry median of 68.96. Baroque Japan's overall GF Score™ is 62/100 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 Baroque Japan (TSE:3548), the current Cash Conversion Cycle is 67.77 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 Baroque Japan (TSE:3548) Overvalued in 2026?

Based on GuruFocus' analysis, Baroque Japan stock appears to be overvalued. The current stock price of 円742.00 is trading 6.1% above its estimated GF Value™ of 円699.33. GuruFocus considers Baroque Japan to be Fairly Valued.

Key valuation signals for TSE:3548:

  • Cash Conversion Cycle: 67.77
  • GF Value™: 円699.33 vs. price of 円742.00 (6.1% above fair value)
  • GF Score™: 62/100 with 9 warning signs
  • Industry Position: 1.7% below the Retail - Cyclical median

No single metric tells the full story. See the TSE:3548 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Baroque Japan Business Description

Address 4-7-7 Aobadai, Sumitomo Realty & Development Aobadai Hills, Meguro-ku, Tokyo, JPN, 153-0042
Baroque Japan Ltd operates as a holding company which engages in the operation of apparels and accessory franchise stores. The company provides fashion building and train station building apparels, shopping center apparels, department store apparels, non-store (mail order-wholesale), shoes, and own branded stores and online shopping malls.
62GF Score

Get the complete analysis for TSE:3548

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

円742.00
Price
円699.33
GF Value