Gift Holdings (TSE:9279) Cash Conversion Cycle: -0.20 (As of Apr. 2026)

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TSE:9279 Gift Holdings Inc TSE:9279
93 GF Score
Price 円5,410.00
GF Value 円4,819.17
Valuation Modestly Overvalued
! 8 Warning Signs
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What is Gift Holdings Cash Conversion Cycle?

Gift Holdings TSE:9279 +2.46% 93 Cash Conversion Cycle is -0.20 as of Apr. 2026. GuruFocus rates TSE:9279 with a GF Score™ of 93/100 and a GF Value™ of 円4,819.17 (Modestly Overvalued). The stock has 8 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.

Gift Holdings's Days Sales Outstanding for the six months ended in Apr. 2026 was 9.89.
Gift Holdings's Days Inventory for the six months ended in Apr. 2026 was 23.
Gift Holdings's Days Payable for the six months ended in Apr. 2026 was 33.09.
Therefore, Gift Holdings's Cash Conversion Cycle (CCC) for the six months ended in Apr. 2026 was -0.20.


Gift Holdings  (TSE:9279) 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.


Gift Holdings Cash Conversion Cycle Related Terms


Gift Holdings Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Gift Holdings'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.

Gift Holdings Cash Conversion Cycle Chart

Gift Holdings Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only -17.45 -14.47 -8.53 -5.84 -2.88

Gift Holdings Semi-Annual Data
Oct16 Oct17 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 -6.95 -6.10 -3.65 -2.49 -0.20

TSE:9279 vs MCD, SBUX, YUM: Cash Conversion Cycle Comparison

For the Restaurants subindustry, Gift Holdings'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.


Gift Holdings Cash Conversion Cycle vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Gift Holdings's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Gift Holdings's Cash Conversion Cycle falls into.


TSE:9279
93GF Score
Gift Holdings Inc TSE:9279
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gift Holdings 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.

Gift Holdings's Cash Conversion Cycle for the fiscal year that ended in Oct. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=9.12+20.41-32.41
=-2.88

Gift Holdings's Cash Conversion Cycle for the quarter that ended in Apr. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=9.89+23-33.09
=-0.20

* 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 -0.20 mean?
Gift Holdings (TSE:9279) has a Cash Conversion Cycle of -0.20 as of Apr. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Gift Holdings and its competitors.
Is Gift Holdings' Cash Conversion Cycle too high?
Gift Holdings' current Cash Conversion Cycle is -0.20. Overall, Gift Holdings has a GF Score™ of 93/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Gift Holdings' Cash Conversion Cycle compare to MCD and SBUX?
Gift Holdings' Cash Conversion Cycle of -0.20 can be compared against companies in the Restaurants industry. 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 Restaurants company?
A good Cash Conversion Cycle depends on the Restaurants industry context. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Gift Holdings and its competitors. Gift Holdings's current Cash Conversion Cycle is -0.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gift Holdings stock overvalued right now?
Based on GuruFocus' analysis, Gift Holdings (TSE:9279) is currently considered Modestly Overvalued. The stock's GF Value™ is 円4,819.17, compared to a current price of 円5,410.00 — trading 12.3% above its estimated fair value. The current Cash Conversion Cycle is -0.20. Gift Holdings' overall GF Score™ is 93/100 with 8 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 Gift Holdings (TSE:9279), the current Cash Conversion Cycle is -0.20 as of Apr. 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 Gift Holdings (TSE:9279) Overvalued in 2026?

Based on GuruFocus' analysis, Gift Holdings stock appears to be overvalued. The current stock price of 円5,410.00 is trading 12.3% above its estimated GF Value™ of 円4,819.17. GuruFocus considers Gift Holdings to be Modestly Overvalued.

Key valuation signals for TSE:9279:

  • Cash Conversion Cycle: -0.20
  • GF Value™: 円4,819.17 vs. price of 円5,410.00 (12.3% above fair value)
  • GF Score™: 93/100 with 8 warning signs

No single metric tells the full story. See the TSE:9279 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gift Holdings Business Description

Address 1-1 Sakuragaoka-cho, 36th Floor, Shibuya Sakura Stage, Shibuya Tower, Shibuya-ku, Tokyo, JPN, 194-0013
Gift Holdings Inc operates directly managed ramen restaurants serving various ramen genres, and also provides ingredients and operational know-how to produced and franchise stores. The restaurants are operated under different brand names, including Machida Shoten, Butayama, Ganso Aburado, Gatton, E.A.K. Ramen, and others. The group operates in a single segment, the food and beverage business. Geographically, it mainly operates in Japan, and also has its presence in other countries such as Vietnam, Thailand, Hong Kong, the USA, Cambodia, and others.
93GF Score

Get the complete analysis for TSE:9279

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

円5,410.00
Price
円4,819.17
GF Value