Kohoku Kogyo Co (TSE:6524) Cash Conversion Cycle: 121.83 (As of Dec. 2025)


TSE:6524 Kohoku Kogyo Co Ltd TSE:6524
82 GF Score
Price 円4,630.00
GF Value 円2,854.87
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Kohoku Kogyo Co Cash Conversion Cycle?

Kohoku Kogyo Co TSE:6524 +1.31% 82 Cash Conversion Cycle is 121.83 as of Dec. 2025. GuruFocus rates TSE:6524 with a GF Score™ of 82/100 and a GF Value™ of 円2,854.87 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Kohoku Kogyo Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 72.26.
Kohoku Kogyo Co's Days Inventory for the three months ended in Dec. 2025 was 80.6.
Kohoku Kogyo Co's Days Payable for the three months ended in Dec. 2025 was 31.03.
Therefore, Kohoku Kogyo Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 121.83.


Kohoku Kogyo Co  (TSE:6524) 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.


Kohoku Kogyo Co Cash Conversion Cycle Related Terms


Kohoku Kogyo Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Kohoku Kogyo 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.

Kohoku Kogyo Co Cash Conversion Cycle Chart

Kohoku Kogyo Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial 118.64 129.63 155.50 138.36 138.57

Kohoku Kogyo Co Quarterly Data
Dec20 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 158.20 131.50 128.43 121.83 130.20

TSE:6524 vs APH, GLW: Cash Conversion Cycle Comparison

For the Electronic Components subindustry, Kohoku Kogyo 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.


Kohoku Kogyo Co Cash Conversion Cycle vs Hardware Industry

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

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


TSE:6524
82GF Score
Kohoku Kogyo Co Ltd TSE:6524
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Kohoku Kogyo 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.

Kohoku Kogyo Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=74.83+94.54-30.8
=138.57

Kohoku Kogyo Co's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=72.26+80.6-31.03
=121.83

* 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 121.83 mean?
Kohoku Kogyo Co (TSE:6524) has a Cash Conversion Cycle of 121.83 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Kohoku Kogyo Co and its competitors.
Is Kohoku Kogyo Co's Cash Conversion Cycle too high?
Kohoku Kogyo Co's current Cash Conversion Cycle is 121.83. The Hardware industry median Cash Conversion Cycle is 98.95. Kohoku Kogyo Co's value of 121.83 is 23.1% above this industry median. Overall, Kohoku Kogyo Co has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kohoku Kogyo Co's Cash Conversion Cycle compare to APH and GLW?
Kohoku Kogyo Co's Cash Conversion Cycle of 121.83 can be compared against companies in the Hardware industry. The industry median Cash Conversion Cycle is 98.95. Kohoku Kogyo Co's value of 121.83 is 23.1% 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 Hardware company?
The median Cash Conversion Cycle among Hardware companies is 98.95, based on 2,482 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. Kohoku Kogyo Co's current Cash Conversion Cycle of 121.83 is 23.1% 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 Kohoku Kogyo Co and its competitors. For the Hardware industry, the median Cash Conversion Cycle is 98.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kohoku Kogyo Co's current Cash Conversion Cycle is 121.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kohoku Kogyo Co stock overvalued right now?
Based on GuruFocus' analysis, Kohoku Kogyo Co (TSE:6524) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,854.87, compared to a current price of 円4,630.00 — trading 62.2% above its estimated fair value. The current Cash Conversion Cycle is 121.83 and 23.1% above the Hardware industry median of 98.95. Kohoku Kogyo Co's overall GF Score™ is 82/100 with 1 warning sign 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 Kohoku Kogyo Co (TSE:6524), the current Cash Conversion Cycle is 121.83 as of Dec. 2025. 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 Kohoku Kogyo Co (TSE:6524) Overvalued in 2026?

Based on GuruFocus' analysis, Kohoku Kogyo Co stock appears to be overvalued. The current stock price of 円4,630.00 is trading 62.2% above its estimated GF Value™ of 円2,854.87. GuruFocus considers Kohoku Kogyo Co to be Significantly Overvalued.

Key valuation signals for TSE:6524:

  • Cash Conversion Cycle: 121.83
  • GF Value™: 円2,854.87 vs. price of 円4,630.00 (62.2% above fair value)
  • GF Score™: 82/100 with 1 warning sign
  • Industry Position: 23.1% above the Hardware median

No single metric tells the full story. See the TSE:6524 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kohoku Kogyo Co Business Description

Other Exchanges H9J:Germany
Address 1623 Takatsuki, Takatsuki-cho, Shiga Prefecture, Nagahama, JPN, 529-0241
Kohoku Kogyo Co Ltd is engaged in the Manufacture and sale of lead terminals for aluminum electrolytic capacitors, optical communication parts, and precision parts made from quartz glass.
82GF Score

Get the complete analysis for TSE:6524

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

円4,630.00
Price
円2,854.87
GF Value