Miraial Co (TSE:4238) Cash Conversion Cycle: 0.00 (As of Jan. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TSE:4238 Miraial Co Ltd TSE:4238
68 GF Score
Price 円1,822.00
GF Value 円1,285.91
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Miraial Co Cash Conversion Cycle?

Miraial Co TSE:4238 -0.44% 68 Cash Conversion Cycle is 0.00 as of Jan. 2026. GuruFocus rates TSE:4238 with a GF Score™ of 68/100 and a GF Value™ of 円1,285.91 (Significantly Overvalued). The stock has 7 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.

Miraial Co's Days Sales Outstanding for the three months ended in Jan. 2026 was 0.
Miraial Co's Days Inventory for the three months ended in Jan. 2026 was 0.
Miraial Co's Days Payable for the three months ended in Jan. 2026 was 0.
Therefore, Miraial Co's Cash Conversion Cycle (CCC) for the three months ended in Jan. 2026 was 0.00.


Miraial Co  (TSE:4238) 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.


Miraial Co Cash Conversion Cycle Related Terms


Miraial Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Miraial 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.

Miraial Co Cash Conversion Cycle Chart

Miraial Co Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 128.82 125.31 157.26 152.44 162.84

Miraial Co Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 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 167.91 161.52 0.00 0.00 129.81

TSE:4238 vs AMAT, LRCX, KLAC: Cash Conversion Cycle Comparison

For the Semiconductor Equipment & Materials subindustry, Miraial 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.


Miraial Co Cash Conversion Cycle vs Semiconductors Industry

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

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


TSE:4238
68GF Score
Miraial Co Ltd TSE:4238
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Miraial 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.

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

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=89.87+86.3-13.33
=162.84

Miraial 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
=0+0-0
=0.00

* 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 0.00 mean?
Miraial Co (TSE:4238) has a Cash Conversion Cycle of 0.00 as of Jan. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Miraial Co and its competitors.
Is Miraial Co's Cash Conversion Cycle too high?
Miraial Co's current Cash Conversion Cycle is 0.00. Overall, Miraial Co has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Miraial Co's Cash Conversion Cycle compare to AMAT and LRCX?
Miraial Co's Cash Conversion Cycle of 0.00 can be compared against companies in the Semiconductors industry. The industry median Cash Conversion Cycle is 116.21. 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 Semiconductors company?
The median Cash Conversion Cycle among Semiconductors companies is 116.21, based on 1,022 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. 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 Miraial Co and its competitors. For the Semiconductors industry, the median Cash Conversion Cycle is 116.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Miraial Co's current Cash Conversion Cycle is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Miraial Co stock overvalued right now?
Based on GuruFocus' analysis, Miraial Co (TSE:4238) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,285.91, compared to a current price of 円1,822.00 — trading 41.7% above its estimated fair value. The current Cash Conversion Cycle is 0.00. Miraial Co's overall GF Score™ is 68/100 with 7 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 Miraial Co (TSE:4238), the current Cash Conversion Cycle is 0.00 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 Miraial Co (TSE:4238) Overvalued in 2026?

Based on GuruFocus' analysis, Miraial Co stock appears to be overvalued. The current stock price of 円1,822.00 is trading 41.7% above its estimated GF Value™ of 円1,285.91. GuruFocus considers Miraial Co to be Significantly Overvalued.

Key valuation signals for TSE:4238:

  • Cash Conversion Cycle: 0.00
  • GF Value™: 円1,285.91 vs. price of 円1,822.00 (41.7% above fair value)
  • GF Score™: 68/100 with 7 warning signs

No single metric tells the full story. See the TSE:4238 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Miraial Co Business Description

Address 1-24-1 Higashi-Ikebukuro, Toshima-ku, Tokyo, JPN, 171-0021
Miraial Co Ltd is a Japanese company engaged in the production and sale of products that are indispensable to the electronics materials and semiconductor industries. The company operates in two segments namely- Plastic molding business and Molding Machine Business. Miraial develops products mainly for the semiconductor industry based on the precision molding and processing technology for high-function plastics. Its products include Front Opening Unified Pod (FOUP), cassettes, boxes, shipping containers, handles, among others.
68GF Score

Get the complete analysis for TSE:4238

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

円1,822.00
Price
円1,285.91
GF Value