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.
Fujisash Co's Days Sales Outstanding for the
six
months ended in Mar. 2026 was 44.24.
Fujisash Co's Days Inventory for the
six
months ended in Mar. 2026 was 44.16.
Fujisash Co's Days Payable for the
six
months ended in Mar. 2026 was 32.62.
Therefore, Fujisash Co's Cash Conversion Cycle (CCC) for the
six
months ended in Mar. 2026 was 55.78.
Fujisash Co (TSE:5940) 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.
Fujisash Co Cash Conversion Cycle Related Terms
Fujisash Co Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Fujisash 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:5940 vs TT, JCI, CARR: Cash Conversion Cycle Comparison
For the Building Products & Equipment subindustry, Fujisash 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.
Fujisash Co Cash Conversion Cycle vs Construction Industry
For the Construction industry and Industrials sector, Fujisash Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Fujisash Co's Cash Conversion Cycle falls into.
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.
Fujisash 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.
Fujisash Co (TSE:5940) has a Cash Conversion Cycle of 55.78 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Fujisash Co and its competitors.
Is Fujisash Co's Cash Conversion Cycle too high?
Fujisash Co's current Cash Conversion Cycle is 55.78. The Construction industry median Cash Conversion Cycle is 55.95. Fujisash Co's value of 55.78 is 0.3% below this industry median. Overall, Fujisash Co has a GF Score™ of 29/100, reflecting its overall financial health beyond just this single metric.
How does Fujisash Co's Cash Conversion Cycle compare to TT and JCI?
Fujisash Co's Cash Conversion Cycle of 55.78 can be compared against companies in the Construction industry. The industry median Cash Conversion Cycle is 55.95. Fujisash Co's value of 55.78 is 0.3% 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 Construction company?
The median Cash Conversion Cycle among Construction companies is 55.95, based on 1,767 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. Fujisash Co's current Cash Conversion Cycle of 55.78 is 0.3% 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 Fujisash Co and its competitors. For the Construction industry, the median Cash Conversion Cycle is 55.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fujisash Co's current Cash Conversion Cycle is 55.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fujisash Co stock overvalued right now?
Fujisash Co (TSE:5940) has a current Cash Conversion Cycle of 55.78. The current Cash Conversion Cycle is 55.78 and 0.3% below the Construction industry median of 55.95. Fujisash Co's overall GF Score™ is 29/100 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 Fujisash Co (TSE:5940), the current Cash Conversion Cycle is 55.78 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.
Fujisash Co Ltd engages in the manufacture and sale of building and housing construction materials. It offers sashes and curtain walls for buildings; building renewal services to various apartments and office buildings; frontage products, such as entrances of apartments and offices, as well as aperture facades of shops and showrooms; housing construction materials; multipurpose prefabricated house modules, and housing equipment; and LED modules. The company also provides urban waste processing systems to manufacture agents; and plant engineering of recycling and large-sized waste disposal facilities, and commodities as a supplier of light metals of aluminum. In addition, it is involved in the research and development of extrusion processing technology for magnesium alloys.
29GF Score
Get the complete analysis for TSE:5940
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:5940 has been successfully added to your 
