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Three F Co's Days Sales Outstanding for the
six
months ended in Feb. 2026 was 0.
Three F Co's Days Inventory for the
six
months ended in Feb. 2026 was 12.89.
Three F Co's Days Payable for the
six
months ended in Feb. 2026 was 6.53.
Therefore, Three F Co's Cash Conversion Cycle (CCC) for the
six
months ended in Feb. 2026 was 6.36.
Three F Co (TSE:7544) 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.
Three F Co Cash Conversion Cycle Related Terms
Three F Co Cash Conversion Cycle Historical Data
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The historical data trend for Three F 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.
For the Grocery Stores subindustry, Three F 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.
Three F Co Cash Conversion Cycle vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Three F 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.
Three F Co's Cash Conversion Cycle for the fiscal year that ended in Feb. 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.
Three F Co (TSE:7544) has a Cash Conversion Cycle of 6.36 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Three F Co and its competitors.
Is Three F Co's Cash Conversion Cycle too high?
Three F Co's current Cash Conversion Cycle is 6.36. The Retail - Defensive industry median Cash Conversion Cycle is 18.90. Three F Co's value of 6.36 is 66.3% below this industry median. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's Cash Conversion Cycle compare to KR?
Three F Co's Cash Conversion Cycle of 6.36 can be compared against companies in the Retail - Defensive industry. The industry median Cash Conversion Cycle is 18.90. Three F Co's value of 6.36 is 66.3% 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 Retail - Defensive company?
The median Cash Conversion Cycle among Retail - Defensive companies is 18.90, based on 310 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. Three F Co's current Cash Conversion Cycle of 6.36 is 66.3% 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 Three F Co and its competitors. For the Retail - Defensive industry, the median Cash Conversion Cycle is 18.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three F Co's current Cash Conversion Cycle is 6.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.93, compared to a current price of 円560.00 — trading 16.9% above its estimated fair value. The current Cash Conversion Cycle is 6.36 and 66.3% below the Retail - Defensive industry median of 18.90. Three F Co's overall GF Score™ is 74/100 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 Three F Co (TSE:7544), the current Cash Conversion Cycle is 6.36 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 Three F Co (TSE:7544) Overvalued in 2026?
Based on GuruFocus' analysis, Three F Co stock appears to be overvalued.
The current stock price of 円560.00 is trading 16.9% above its estimated GF Value™ of 円478.93.
GuruFocus considers Three F Co to be Modestly Overvalued.
Key valuation signals for TSE:7544:
Cash Conversion Cycle: 6.36
GF Value™: 円478.93 vs. price of 円560.00 (16.9% above fair value)
Industry Position: 66.3% below the Retail - Defensive median
No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score
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