Smartvalue Co (TSE:9417) Cash Conversion Cycle: 32.82 (As of Mar. 2026)

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TSE:9417 Smartvalue Co Ltd TSE:9417
42 GF Score
Price 円329.00
GF Value 円622.27
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is Smartvalue Co Cash Conversion Cycle?

Smartvalue Co TSE:9417 42 Cash Conversion Cycle is 32.82 as of Mar. 2026. GuruFocus rates TSE:9417 with a GF Score™ of 42/100 and a GF Value™ of 円622.27 (Possible Value Trap). 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.

Smartvalue Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 32.49.
Smartvalue Co's Days Inventory for the three months ended in Mar. 2026 was 8.45.
Smartvalue Co's Days Payable for the three months ended in Mar. 2026 was 8.12.
Therefore, Smartvalue Co's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 32.82.


Smartvalue Co  (TSE:9417) 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.


Smartvalue Co Cash Conversion Cycle Related Terms


Smartvalue Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Smartvalue 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.

Smartvalue Co Cash Conversion Cycle Chart

Smartvalue Co Annual Data
Trend Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25 Jun26
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 52.93 43.38 42.50 37.17 29.33

Smartvalue Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 40.31 37.35 32.39 32.82 24.76

TSE:9417 vs MSFT, ORCL, PLTR: Cash Conversion Cycle Comparison

For the Software - Infrastructure subindustry, Smartvalue 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.


Smartvalue Co Cash Conversion Cycle vs Software Industry

For the Software industry and Technology sector, Smartvalue Co's Cash Conversion Cycle distribution charts can be found below:

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


TSE:9417
42GF Score
Smartvalue Co Ltd TSE:9417
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Smartvalue 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.

Smartvalue Co's Cash Conversion Cycle for the fiscal year that ended in Jun. 2026 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=28.2+7.33-6.2
=29.33

Smartvalue Co's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=32.49+8.45-8.12
=32.82

* 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 32.82 mean?
Smartvalue Co (TSE:9417) has a Cash Conversion Cycle of 32.82 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Smartvalue Co and its competitors.
Is Smartvalue Co's Cash Conversion Cycle too high?
Smartvalue Co's current Cash Conversion Cycle is 32.82. The Software industry median Cash Conversion Cycle is 31.57. Smartvalue Co's value of 32.82 is 4% above this industry median. Overall, Smartvalue Co has a GF Score™ of 42/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Smartvalue Co's Cash Conversion Cycle compare to MSFT and ORCL?
Smartvalue Co's Cash Conversion Cycle of 32.82 can be compared against companies in the Software industry. The industry median Cash Conversion Cycle is 31.57. Smartvalue Co's value of 32.82 is 4% 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 Software company?
The median Cash Conversion Cycle among Software companies is 31.57, based on 2,811 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. Smartvalue Co's current Cash Conversion Cycle of 32.82 is 4% 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 Smartvalue Co and its competitors. For the Software industry, the median Cash Conversion Cycle is 31.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smartvalue Co's current Cash Conversion Cycle is 32.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smartvalue Co stock overvalued right now?
Based on GuruFocus' analysis, Smartvalue Co (TSE:9417) is currently considered Possible Value Trap. The stock's GF Value™ is 円622.27, compared to a current price of 円329.00 — trading 47.1% below its estimated fair value. The current Cash Conversion Cycle is 32.82 and 4% above the Software industry median of 31.57. Smartvalue Co's overall GF Score™ is 42/100 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 Smartvalue Co (TSE:9417), the current Cash Conversion Cycle is 32.82 as of Mar. 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 Smartvalue Co (TSE:9417) Overvalued in 2026?

Based on GuruFocus' analysis, Smartvalue Co stock appears to be undervalued. The current stock price of 円329.00 is trading 47.1% below its estimated GF Value™ of 円622.27. GuruFocus considers Smartvalue Co to be Possible Value Trap.

Key valuation signals for TSE:9417:

  • Cash Conversion Cycle: 32.82
  • GF Value™: 円622.27 vs. price of 円329.00 (47.1% below fair value)
  • GF Score™: 42/100 with 5 warning signs
  • Industry Position: 4% above the Software median

No single metric tells the full story. See the TSE:9417 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Smartvalue Co Business Description

Address 3-6-1 Doshomachi, 7th Floor, Keihanshin Midosuji Building, Chuo Ward, Osaka, JPN, 541-0045
Smartvalue Co Ltd provides cloud solutions in Japan. The group has three reportable segments: Digital Government, Mobility Services, and Smart Venue. The Digital Government segment offers Gabakura, a cloud suite that supports local governments in digitalizing administration and promoting open governance. The Mobility Services segment provides connected car solutions and platforms such as CIEMS Series and Kuruma Base. The Smart Venue segment focuses on creating new venue concepts in partnership with government initiatives, including the GLION ARENA KOBE project.
42GF Score

Get the complete analysis for TSE:9417

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

円329.00
Price
円622.27
GF Value