Daiken Co (TSE:5900) Cash Conversion Cycle: 112.71 (As of Feb. 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:5900 Daiken Co Ltd TSE:5900
73 GF Score
Price 円856.00
GF Value 円887.26
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Daiken Co Cash Conversion Cycle?

Daiken Co TSE:5900 +1.06% 73 Cash Conversion Cycle is 112.71 as of Feb. 2026. GuruFocus rates TSE:5900 with a GF Score™ of 73/100 and a GF Value™ of 円887.26 (Fairly Valued). The stock has 4 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.

Daiken Co's Days Sales Outstanding for the three months ended in Feb. 2026 was 48.3.
Daiken Co's Days Inventory for the three months ended in Feb. 2026 was 85.95.
Daiken Co's Days Payable for the three months ended in Feb. 2026 was 21.54.
Therefore, Daiken Co's Cash Conversion Cycle (CCC) for the three months ended in Feb. 2026 was 112.71.


Daiken Co  (TSE:5900) 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.


Daiken Co Cash Conversion Cycle Related Terms


Daiken Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Daiken 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.

Daiken Co Cash Conversion Cycle Chart

Daiken Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 125.75 122.95 127.97 132.67 133.42

Daiken Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 143.32 141.23 131.67 112.71 137.37

TSE:5900 vs TT, JCI, CARR: Cash Conversion Cycle Comparison

For the Building Products & Equipment subindustry, Daiken 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.


Daiken Co Cash Conversion Cycle vs Construction Industry

For the Construction industry and Industrials sector, Daiken Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:5900
73GF Score
Daiken Co Ltd TSE:5900
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Daiken 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.

Daiken Co'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
=61.24+97.52-25.34
=133.42

Daiken Co'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
=48.3+85.95-21.54
=112.71

* 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 112.71 mean?
Daiken Co (TSE:5900) has a Cash Conversion Cycle of 112.71 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Daiken Co and its competitors.
Is Daiken Co's Cash Conversion Cycle too high?
Daiken Co's current Cash Conversion Cycle is 112.71. The Construction industry median Cash Conversion Cycle is 55.40. Daiken Co's value of 112.71 is 103.5% above this industry median. Overall, Daiken Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Daiken Co's Cash Conversion Cycle compare to TT and JCI?
Daiken Co's Cash Conversion Cycle of 112.71 can be compared against companies in the Construction industry. The industry median Cash Conversion Cycle is 55.40. Daiken Co's value of 112.71 is 103.5% 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 Construction company?
The median Cash Conversion Cycle among Construction companies is 55.40, based on 1,772 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. Daiken Co's current Cash Conversion Cycle of 112.71 is 103.5% 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 Daiken Co and its competitors. For the Construction industry, the median Cash Conversion Cycle is 55.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Daiken Co's current Cash Conversion Cycle is 112.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daiken Co stock overvalued right now?
Based on GuruFocus' analysis, Daiken Co (TSE:5900) is currently considered Fairly Valued. The stock's GF Value™ is 円887.26, compared to a current price of 円856.00 — trading 3.5% below its estimated fair value. The current Cash Conversion Cycle is 112.71 and 103.5% above the Construction industry median of 55.40. Daiken Co's overall GF Score™ is 73/100 with 4 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 Daiken Co (TSE:5900), the current Cash Conversion Cycle is 112.71 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 Daiken Co (TSE:5900) Overvalued in 2026?

Based on GuruFocus' analysis, Daiken Co stock appears to be undervalued. The current stock price of 円856.00 is trading 3.5% below its estimated GF Value™ of 円887.26. GuruFocus considers Daiken Co to be Fairly Valued.

Key valuation signals for TSE:5900:

  • Cash Conversion Cycle: 112.71
  • GF Value™: 円887.26 vs. price of 円856.00 (3.5% below fair value)
  • GF Score™: 73/100 with 4 warning signs
  • Industry Position: 103.5% above the Construction median

No single metric tells the full story. See the TSE:5900 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Daiken Co Business Description

Address 2-7-13, Shinko, Yodogawa-ku, Osaka, JPN, 532-0033
Daiken Co Ltd is a Japan based metal manufacturer. The company manufactures and sells architectural hardware, exterior building materials, exterior products, etc., and also carries out construction and installation work for these products. In addition, the company engaged in the real estate and construction business.
73GF Score

Get the complete analysis for TSE:5900

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

円856.00
Price
円887.26
GF Value