Tokyo Board Industries Co (TSE:7815) Cash Conversion Cycle: 126.53 (As of Dec. 2025)

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TSE:7815 Tokyo Board Industries Co Ltd TSE:7815
46 GF Score
Price 円366.00
GF Value 円457.80
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Tokyo Board Industries Co Cash Conversion Cycle?

Tokyo Board Industries Co TSE:7815 -1.35% 46 Cash Conversion Cycle is 126.53 as of Dec. 2025. GuruFocus rates TSE:7815 with a GF Score™ of 46/100 and a GF Value™ of 円457.80 (Modestly Undervalued). The stock has 5 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.

Tokyo Board Industries Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 83.18.
Tokyo Board Industries Co's Days Inventory for the three months ended in Dec. 2025 was 69.79.
Tokyo Board Industries Co's Days Payable for the three months ended in Dec. 2025 was 26.44.
Therefore, Tokyo Board Industries Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 126.53.


Tokyo Board Industries Co  (TSE:7815) 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.


Tokyo Board Industries Co Cash Conversion Cycle Related Terms


Tokyo Board Industries Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Tokyo Board Industries 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.

Tokyo Board Industries Co Cash Conversion Cycle Chart

Tokyo Board Industries Co Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 89.27 118.88 100.45 88.86 119.49

Tokyo Board Industries Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 May26
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 0.00 118.36 137.55 126.53 193.33

TSE:7815 vs SSD, UFPI, BCC: Cash Conversion Cycle Comparison

For the Lumber & Wood Production subindustry, Tokyo Board Industries 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.


Tokyo Board Industries Co Cash Conversion Cycle vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, Tokyo Board Industries Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:7815
46GF Score
Tokyo Board Industries Co Ltd TSE:7815
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Tokyo Board Industries 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.

Tokyo Board Industries Co's Cash Conversion Cycle for the fiscal year that ended in Mar. 2024 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=86.09+61.15-27.75
=119.49

Tokyo Board Industries 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
=83.18+69.79-26.44
=126.53

* 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 126.53 mean?
Tokyo Board Industries Co (TSE:7815) has a Cash Conversion Cycle of 126.53 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Tokyo Board Industries Co and its competitors.
Is Tokyo Board Industries Co's Cash Conversion Cycle too high?
Tokyo Board Industries Co's current Cash Conversion Cycle is 126.53. The Forest Products industry median Cash Conversion Cycle is 87.51. Tokyo Board Industries Co's value of 126.53 is 44.6% above this industry median. Overall, Tokyo Board Industries Co has a GF Score™ of 46/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tokyo Board Industries Co's Cash Conversion Cycle compare to SSD and UFPI?
Tokyo Board Industries Co's Cash Conversion Cycle of 126.53 can be compared against companies in the Forest Products industry. The industry median Cash Conversion Cycle is 87.51. Tokyo Board Industries Co's value of 126.53 is 44.6% 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 Forest Products company?
The median Cash Conversion Cycle among Forest Products companies is 87.51, based on 280 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. Tokyo Board Industries Co's current Cash Conversion Cycle of 126.53 is 44.6% 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 Tokyo Board Industries Co and its competitors. For the Forest Products industry, the median Cash Conversion Cycle is 87.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tokyo Board Industries Co's current Cash Conversion Cycle is 126.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tokyo Board Industries Co stock overvalued right now?
Based on GuruFocus' analysis, Tokyo Board Industries Co (TSE:7815) is currently considered Modestly Undervalued. The stock's GF Value™ is 円457.80, compared to a current price of 円366.00 — trading 20.1% below its estimated fair value. The current Cash Conversion Cycle is 126.53 and 44.6% above the Forest Products industry median of 87.51. Tokyo Board Industries Co's overall GF Score™ is 46/100 with 5 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 Tokyo Board Industries Co (TSE:7815), the current Cash Conversion Cycle is 126.53 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 Tokyo Board Industries Co (TSE:7815) Overvalued in 2026?

Based on GuruFocus' analysis, Tokyo Board Industries Co stock appears to be undervalued. The current stock price of 円366.00 is trading 20.1% below its estimated GF Value™ of 円457.80. GuruFocus considers Tokyo Board Industries Co to be Modestly Undervalued.

Key valuation signals for TSE:7815:

  • Cash Conversion Cycle: 126.53
  • GF Value™: 円457.80 vs. price of 円366.00 (20.1% below fair value)
  • GF Score™: 46/100 with 5 warning signs
  • Industry Position: 44.6% above the Forest Products median

No single metric tells the full story. See the TSE:7815 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tokyo Board Industries Co Business Description

Address Shinkiba 2-11-1, Koto-ku, Tokyo, JPN, 136-0082
Tokyo Board Industries Co Ltd is engaged in the manufacture and sale of particleboard. Its operating segments include Particle board; Waste collection, transportation & processing; and Others.
46GF Score

Get the complete analysis for TSE:7815

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

円366.00
Price
円457.80
GF Value