ULURU Co (TSE:3979) Cash Conversion Cycle: 1.87 (As of Mar. 2026)


TSE:3979 ULURU Co Ltd TSE:3979
75 GF Score
Price 円395.00
GF Value 円512.17
Valuation Modestly Undervalued
! 2 Warning Signs
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What is ULURU Co Cash Conversion Cycle?

ULURU Co TSE:3979 +1.02% 75 Cash Conversion Cycle is 1.87 as of Mar. 2026. GuruFocus rates TSE:3979 with a GF Score™ of 75/100 and a GF Value™ of 円512.17 (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.

ULURU Co's Days Sales Outstanding for the six months ended in Mar. 2026 was 20.46.
ULURU Co's Days Inventory for the six months ended in Mar. 2026 was 7.25.
ULURU Co's Days Payable for the six months ended in Mar. 2026 was 25.84.
Therefore, ULURU Co's Cash Conversion Cycle (CCC) for the six months ended in Mar. 2026 was 1.87.


ULURU Co  (TSE:3979) 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.


ULURU Co Cash Conversion Cycle Related Terms


ULURU Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for ULURU 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.

ULURU Co Cash Conversion Cycle Chart

ULURU Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only -9.03 -7.39 -5.33 -1.30 -2.02

ULURU Co Semi-Annual Data
Mar16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 -1.51 -0.15 -0.11 -1.77 1.87

TSE:3979 vs IBM, ACN, FISV: Cash Conversion Cycle Comparison

For the Information Technology Services subindustry, ULURU 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.


ULURU Co Cash Conversion Cycle vs Software Industry

For the Software industry and Technology sector, ULURU Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:3979
75GF Score
ULURU Co Ltd TSE:3979
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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ULURU 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.

ULURU Co's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=29.94+5.44-37.4
=-2.02

ULURU Co's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=20.46+7.25-25.84
=1.87

* 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 1.87 mean?
ULURU Co (TSE:3979) has a Cash Conversion Cycle of 1.87 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on ULURU Co and its competitors.
Is ULURU Co's Cash Conversion Cycle too high?
ULURU Co's current Cash Conversion Cycle is 1.87. The Software industry median Cash Conversion Cycle is 32.19. ULURU Co's value of 1.87 is 94.2% below this industry median. Overall, ULURU Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ULURU Co's Cash Conversion Cycle compare to IBM and ACN?
ULURU Co's Cash Conversion Cycle of 1.87 can be compared against companies in the Software industry. The industry median Cash Conversion Cycle is 32.19. ULURU Co's value of 1.87 is 94.2% 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 Software company?
The median Cash Conversion Cycle among Software companies is 32.19, based on 2,799 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. ULURU Co's current Cash Conversion Cycle of 1.87 is 94.2% 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 ULURU Co and its competitors. For the Software industry, the median Cash Conversion Cycle is 32.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ULURU Co's current Cash Conversion Cycle is 1.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ULURU Co stock overvalued right now?
Based on GuruFocus' analysis, ULURU Co (TSE:3979) is currently considered Modestly Undervalued. The stock's GF Value™ is 円512.17, compared to a current price of 円395.00 — trading 22.9% below its estimated fair value. The current Cash Conversion Cycle is 1.87 and 94.2% below the Software industry median of 32.19. ULURU Co's overall GF Score™ is 75/100 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 ULURU Co (TSE:3979), the current Cash Conversion Cycle is 1.87 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 ULURU Co (TSE:3979) Overvalued in 2026?

Based on GuruFocus' analysis, ULURU Co stock appears to be undervalued. The current stock price of 円395.00 is trading 22.9% below its estimated GF Value™ of 円512.17. GuruFocus considers ULURU Co to be Modestly Undervalued.

Key valuation signals for TSE:3979:

  • Cash Conversion Cycle: 1.87
  • GF Value™: 円512.17 vs. price of 円395.00 (22.9% below fair value)
  • GF Score™: 75/100 with 2 warning signs
  • Industry Position: 94.2% below the Software median

No single metric tells the full story. See the TSE:3979 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ULURU Co Business Description

Address 1-12-3 Harumi, 9th Floor, KDX Harumi Building, Tokyo, JPN, 104-0053
ULURU Co Ltd provides information and communication services. It provides data input service, data input substitution service, scanning service, business process outsourcing.
75GF Score

Get the complete analysis for TSE:3979

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

円395.00
Price
円512.17
GF Value