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.
Cluster Technology Co's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 38.72.
Cluster Technology Co's Days Inventory for the
three
months ended in Mar. 2026 was 68.34.
Cluster Technology Co's Days Payable for the
three
months ended in Mar. 2026 was 22.12.
Therefore, Cluster Technology Co's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 84.94.
Cluster Technology Co (TSE:4240) 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.
Cluster Technology Co Cash Conversion Cycle Related Terms
Cluster Technology Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Cluster Technology 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:4240 vs APH, GLW, TEL: Cash Conversion Cycle Comparison
For the Electronic Components subindustry, Cluster Technology 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.
Cluster Technology Co Cash Conversion Cycle vs Hardware Industry
For the Hardware industry and Technology sector, Cluster Technology Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Cluster Technology Co's Cash Conversion Cycle falls into.
Cluster Technology 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.
Cluster Technology Co's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 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.
Cluster Technology Co (TSE:4240) has a Cash Conversion Cycle of 84.94 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Cluster Technology Co and its competitors.
Is Cluster Technology Co's Cash Conversion Cycle too high?
Cluster Technology Co's current Cash Conversion Cycle is 84.94. The Hardware industry median Cash Conversion Cycle is 98.07. Cluster Technology Co's value of 84.94 is 13.4% below this industry median. Overall, Cluster Technology Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cluster Technology Co's Cash Conversion Cycle compare to APH and GLW?
Cluster Technology Co's Cash Conversion Cycle of 84.94 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.07. Cluster Technology Co's value of 84.94 is 13.4% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.07, based on 2,478 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. Cluster Technology Co's current Cash Conversion Cycle of 84.94 is 13.4% 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 Cluster Technology Co and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cluster Technology Co's current Cash Conversion Cycle is 84.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cluster Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Cluster Technology Co (TSE:4240) is currently considered Modestly Undervalued. The stock's GF Value™ is 円443.50, compared to a current price of 円317.00 — trading 28.5% below its estimated fair value. The current Cash Conversion Cycle is 84.94 and 13.4% below the Hardware industry median of 98.07. Cluster Technology Co's overall GF Score™ is 69/100. 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 Cluster Technology Co (TSE:4240), the current Cash Conversion Cycle is 84.94 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 Cluster Technology Co (TSE:4240) Overvalued in 2026?
Based on GuruFocus' analysis, Cluster Technology Co stock appears to be undervalued.
The current stock price of 円317.00 is trading 28.5% below its estimated GF Value™ of 円443.50.
GuruFocus considers Cluster Technology Co to be Modestly Undervalued.
Key valuation signals for TSE:4240:
Cash Conversion Cycle: 84.94
GF Value™: 円443.50 vs. price of 円317.00 (28.5% below fair value)
Industry Position: 13.4% below the Hardware median
No single metric tells the full story. See the TSE:4240 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cluster Technology Co Ltd develops and manufactures composite materials and Nano-micromachining including metal mold making. It also manufactures and sale molding dies, plastic molding materials. Its nanotechnology/microtechnology business products include sensor holders for autofocus of digital single lens reflex cameras, peripheral parts of image sensors, base parts of inkjet heads.
69GF Score
Get the complete analysis for TSE:4240
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:4240 has been successfully added to your 
