SEC CARBON (TSE:5304) Cash Conversion Cycle: 350.03 (As of Mar. 2026)


TSE:5304 SEC CARBON Ltd TSE:5304
65 GF Score
Price 円2,462.00
GF Value 円1,609.88
Valuation Significantly Overvalued
! 3 Warning Signs
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What is SEC CARBON Cash Conversion Cycle?

SEC CARBON TSE:5304 +1.23% 65 Cash Conversion Cycle is 350.03 as of Mar. 2026. GuruFocus rates TSE:5304 with a GF Score™ of 65/100 and a GF Value™ of 円1,609.88 (Significantly Overvalued). The stock has 3 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.

SEC CARBON's Days Sales Outstanding for the three months ended in Mar. 2026 was 95.12.
SEC CARBON's Days Inventory for the three months ended in Mar. 2026 was 290.51.
SEC CARBON's Days Payable for the three months ended in Mar. 2026 was 35.6.
Therefore, SEC CARBON's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 350.03.


SEC CARBON  (TSE:5304) 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.


SEC CARBON Cash Conversion Cycle Related Terms


SEC CARBON Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for SEC CARBON'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.

SEC CARBON Cash Conversion Cycle Chart

SEC CARBON 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 404.70 339.19 345.57 413.17 479.68

SEC CARBON Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 365.65 668.62 471.27 445.70 350.03

TSE:5304 vs LIN, SHW, ECL: Cash Conversion Cycle Comparison

For the Specialty Chemicals subindustry, SEC CARBON'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.


SEC CARBON Cash Conversion Cycle vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, SEC CARBON's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where SEC CARBON's Cash Conversion Cycle falls into.


TSE:5304
65GF Score
SEC CARBON Ltd TSE:5304
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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SEC CARBON 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.

SEC CARBON'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
=135.55+381.31-37.18
=479.68

SEC CARBON'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
=95.12+290.51-35.6
=350.03

* 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 350.03 mean?
SEC CARBON (TSE:5304) has a Cash Conversion Cycle of 350.03 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on SEC CARBON and its competitors.
Is SEC CARBON's Cash Conversion Cycle too high?
SEC CARBON's current Cash Conversion Cycle is 350.03. The Chemicals industry median Cash Conversion Cycle is 89.43. SEC CARBON's value of 350.03 is 291.4% above this industry median. Overall, SEC CARBON has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SEC CARBON's Cash Conversion Cycle compare to LIN and SHW?
SEC CARBON's Cash Conversion Cycle of 350.03 can be compared against companies in the Chemicals industry. The industry median Cash Conversion Cycle is 89.43. SEC CARBON's value of 350.03 is 291.4% 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 Chemicals company?
The median Cash Conversion Cycle among Chemicals companies is 89.43, based on 1,578 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. SEC CARBON's current Cash Conversion Cycle of 350.03 is 291.4% 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 SEC CARBON and its competitors. For the Chemicals industry, the median Cash Conversion Cycle is 89.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SEC CARBON's current Cash Conversion Cycle is 350.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SEC CARBON stock overvalued right now?
Based on GuruFocus' analysis, SEC CARBON (TSE:5304) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,609.88, compared to a current price of 円2,462.00 — trading 52.9% above its estimated fair value. The current Cash Conversion Cycle is 350.03 and 291.4% above the Chemicals industry median of 89.43. SEC CARBON's overall GF Score™ is 65/100 with 3 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 SEC CARBON (TSE:5304), the current Cash Conversion Cycle is 350.03 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 SEC CARBON (TSE:5304) Overvalued in 2026?

Based on GuruFocus' analysis, SEC CARBON stock appears to be overvalued. The current stock price of 円2,462.00 is trading 52.9% above its estimated GF Value™ of 円1,609.88. GuruFocus considers SEC CARBON to be Significantly Overvalued.

Key valuation signals for TSE:5304:

  • Cash Conversion Cycle: 350.03
  • GF Value™: 円1,609.88 vs. price of 円2,462.00 (52.9% above fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 291.4% above the Chemicals median

No single metric tells the full story. See the TSE:5304 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SEC CARBON Business Description

Address 1-2-6 Shioe, Amagasaki, Hyogo, JPN
SEC CARBON Ltd engages in the manufacture and sale of carbon products. It offers SK-B graphitized cathode blocks for aluminum smelting; graphite electrodes that are used in electric arc furnaces for steelmaking; and carbon and graphite specialties and materials for use in the semiconductor, aerospace, chemical, electrochemistry, machine, and metallurgy industries. The company also provides the fine powder that is used in various industries, such as paint, sliding materials, metallurgic uses, and batteries.
65GF Score

Get the complete analysis for TSE:5304

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

円2,462.00
Price
円1,609.88
GF Value