Himaraya Co (TSE:7514) Cash Conversion Cycle: 66.35 (As of Feb. 2026)


TSE:7514 Himaraya Co Ltd TSE:7514
59 GF Score
Price 円864.00
GF Value 円907.85
Valuation Fairly Valued
! 3 Warning Signs
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What is Himaraya Co Cash Conversion Cycle?

Himaraya Co TSE:7514 -0.46% 59 Cash Conversion Cycle is 66.35 as of Feb. 2026. GuruFocus rates TSE:7514 with a GF Score™ of 59/100 and a GF Value™ of 円907.85 (Fairly Valued). 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.

Himaraya Co's Days Sales Outstanding for the six months ended in Feb. 2026 was 12.09.
Himaraya Co's Days Inventory for the six months ended in Feb. 2026 was 161.07.
Himaraya Co's Days Payable for the six months ended in Feb. 2026 was 106.81.
Therefore, Himaraya Co's Cash Conversion Cycle (CCC) for the six months ended in Feb. 2026 was 66.35.


Himaraya Co  (TSE:7514) 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.


Himaraya Co Cash Conversion Cycle Related Terms


Himaraya Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Himaraya 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.

Himaraya Co Cash Conversion Cycle Chart

Himaraya Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 60.98 52.51 58.93 66.83 67.94

Himaraya Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 70.62 65.78 66.58 61.73 66.35

TSE:7514 vs CASY, WSM, DKS: Cash Conversion Cycle Comparison

For the Specialty Retail subindustry, Himaraya 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.


Himaraya Co Cash Conversion Cycle vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Himaraya Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:7514
59GF Score
Himaraya Co Ltd TSE:7514
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Himaraya 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.

Himaraya Co's Cash Conversion Cycle for the fiscal year that ended in Aug. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=11.91+147.2-91.17
=67.94

Himaraya 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
=12.09+161.07-106.81
=66.35

* 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 66.35 mean?
Himaraya Co (TSE:7514) has a Cash Conversion Cycle of 66.35 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Himaraya Co and its competitors.
Is Himaraya Co's Cash Conversion Cycle too high?
Himaraya Co's current Cash Conversion Cycle is 66.35. The Retail - Cyclical industry median Cash Conversion Cycle is 69.06. Himaraya Co's value of 66.35 is 3.9% below this industry median. Overall, Himaraya Co has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Himaraya Co's Cash Conversion Cycle compare to CASY and WSM?
Himaraya Co's Cash Conversion Cycle of 66.35 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 69.06. Himaraya Co's value of 66.35 is 3.9% 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 Retail - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 69.06, based on 1,120 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. Himaraya Co's current Cash Conversion Cycle of 66.35 is 3.9% 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 Himaraya Co and its competitors. For the Retail - Cyclical industry, the median Cash Conversion Cycle is 69.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Himaraya Co's current Cash Conversion Cycle is 66.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Himaraya Co stock overvalued right now?
Based on GuruFocus' analysis, Himaraya Co (TSE:7514) is currently considered Fairly Valued. The stock's GF Value™ is 円907.85, compared to a current price of 円864.00 — trading 4.8% below its estimated fair value. The current Cash Conversion Cycle is 66.35 and 3.9% below the Retail - Cyclical industry median of 69.06. Himaraya Co's overall GF Score™ is 59/100 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 Himaraya Co (TSE:7514), the current Cash Conversion Cycle is 66.35 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 Himaraya Co (TSE:7514) Overvalued in 2026?

Based on GuruFocus' analysis, Himaraya Co stock appears to be undervalued. The current stock price of 円864.00 is trading 4.8% below its estimated GF Value™ of 円907.85. GuruFocus considers Himaraya Co to be Fairly Valued.

Key valuation signals for TSE:7514:

  • Cash Conversion Cycle: 66.35
  • GF Value™: 円907.85 vs. price of 円864.00 (4.8% below fair value)
  • GF Score™: 59/100 with 3 warning signs
  • Industry Position: 3.9% below the Retail - Cyclical median

No single metric tells the full story. See the TSE:7514 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Himaraya Co Business Description

Address 1-1-1 Ezoe, Gifu-shi, JPN, 500-8630
Himaraya Co Ltd is engaged in the retail sale of sporting goods in Japan. The company offers various sportswear, training wear, pants, caddy bag, shoes, head cover, golf apparel, practice equipment, leisure goods, street sports, rainwear, and other items.
59GF Score

Get the complete analysis for TSE:7514

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

円864.00
Price
円907.85
GF Value