Tay Two Co (TSE:7610) Cash Conversion Cycle: 55.76 (As of Feb. 2026)


TSE:7610 Tay Two Co Ltd TSE:7610
74 GF Score
Price 円148.00
GF Value 円165.74
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Tay Two Co Cash Conversion Cycle?

Tay Two Co TSE:7610 -0.67% 74 Cash Conversion Cycle is 55.76 as of Feb. 2026. GuruFocus rates TSE:7610 with a GF Score™ of 74/100 and a GF Value™ of 円165.74 (Modestly Undervalued). 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.

Tay Two Co's Days Sales Outstanding for the six months ended in Feb. 2026 was 8.31.
Tay Two Co's Days Inventory for the six months ended in Feb. 2026 was 59.41.
Tay Two Co's Days Payable for the six months ended in Feb. 2026 was 11.96.
Therefore, Tay Two Co's Cash Conversion Cycle (CCC) for the six months ended in Feb. 2026 was 55.76.


Tay Two Co  (TSE:7610) 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.


Tay Two Co Cash Conversion Cycle Related Terms


Tay Two Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Tay Two 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.

Tay Two Co Cash Conversion Cycle Chart

Tay Two 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 59.25 61.11 68.29 70.53 57.03

Tay Two 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 73.56 73.36 63.94 68.68 55.76

TSE:7610 vs CASY, WSM, DKS: Cash Conversion Cycle Comparison

For the Specialty Retail subindustry, Tay Two 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.


Tay Two Co Cash Conversion Cycle vs Retail - Cyclical Industry

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

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


TSE:7610
74GF Score
Tay Two Co Ltd TSE:7610
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Tay Two 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.

Tay Two 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
=8.28+63.86-15.11
=57.03

Tay Two 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
=8.31+59.41-11.96
=55.76

* 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 55.76 mean?
Tay Two Co (TSE:7610) has a Cash Conversion Cycle of 55.76 as of Feb. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tay Two Co and its competitors.
Is Tay Two Co's Cash Conversion Cycle too high?
Tay Two Co's current Cash Conversion Cycle is 55.76. The Retail - Cyclical industry median Cash Conversion Cycle is 69.06. Tay Two Co's value of 55.76 is 19.3% below this industry median. Overall, Tay Two Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tay Two Co's Cash Conversion Cycle compare to CASY and WSM?
Tay Two Co's Cash Conversion Cycle of 55.76 can be compared against companies in the Retail - Cyclical industry. The industry median Cash Conversion Cycle is 69.06. Tay Two Co's value of 55.76 is 19.3% 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 - Cyclical company?
The median Cash Conversion Cycle among Retail - Cyclical companies is 69.06, based on 1,121 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. Tay Two Co's current Cash Conversion Cycle of 55.76 is 19.3% 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 Tay Two 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. Tay Two Co's current Cash Conversion Cycle is 55.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tay Two Co stock overvalued right now?
Based on GuruFocus' analysis, Tay Two Co (TSE:7610) is currently considered Modestly Undervalued. The stock's GF Value™ is 円165.74, compared to a current price of 円148.00 — trading 10.7% below its estimated fair value. The current Cash Conversion Cycle is 55.76 and 19.3% below the Retail - Cyclical industry median of 69.06. Tay Two Co's overall GF Score™ is 74/100 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 Tay Two Co (TSE:7610), the current Cash Conversion Cycle is 55.76 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 Tay Two Co (TSE:7610) Overvalued in 2026?

Based on GuruFocus' analysis, Tay Two Co stock appears to be undervalued. The current stock price of 円148.00 is trading 10.7% below its estimated GF Value™ of 円165.74. GuruFocus considers Tay Two Co to be Modestly Undervalued.

Key valuation signals for TSE:7610:

  • Cash Conversion Cycle: 55.76
  • GF Value™: 円165.74 vs. price of 円148.00 (10.7% below fair value)
  • GF Score™: 74/100 with 4 warning signs
  • Industry Position: 19.3% below the Retail - Cyclical median

No single metric tells the full story. See the TSE:7610 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tay Two Co Business Description

Address 650-111 Imamura, Kita-ku, Okayama, JPN, 700-0974
Tay Two Co Ltd is engaged in the sale and purchase of shops that provide inexpensive entertainment, household game software, trading cards, CDs and DVD, and their rental work.
74GF Score

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

円148.00
Price
円165.74
GF Value