We study systems with finite number of states $A_i$ ($i=1,..., n$), which obey the first order kinetics (master equation) without detailed balance. For any nonzero complex eigenvalue $lambda$ we prove the inequality $frac{|Im lambda |}{|Re lambda |} leq cotfrac{pi}{n}$. This bound is sharp and it becomes an equality for an eigenvalue of a simple irreversible cycle $A_1 to A_2 to... to A_n to A_1$ with equal rate constants of all transitions. Therefore, the simple cycle with the equal rate constants has the slowest decay of the oscillations among all first order kinetic systems with the same number of states.