LUG (WAR:LUG) Beginning Cash Position: zł1.6 Mil (As of Mar. 2026)

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Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

WAR:LUG LUG SA WAR:LUG
60 GF Score
Price zł2.10
GF Value zł3.16
Valuation Possible Value Trap
! 5 Warning Signs
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What is LUG Beginning Cash Position?

LUG WAR:LUG -4.55% 60 Beginning Cash Position is zł1.6 Mil as of Mar. 2026. GuruFocus rates WAR:LUG with a GF Score™ of 60/100 and a GF Value™ of zł3.16 (Possible Value Trap). The stock has 5 warning signs investors should review.

LUG's Beginning Cash Position for the quarter that ended in Mar. 2026 was zł1.6 Mil.

LUG's quarterly Beginning Cash Position declined from Sep. 2025 (zł2.9 Mil) to Dec. 2025 (zł1.5 Mil) but then increased from Dec. 2025 (zł1.5 Mil) to Mar. 2026 (zł1.6 Mil).

LUG's annual Beginning Cash Position increased from Dec. 2023 (zł6.5 Mil) to Dec. 2024 (zł14.0 Mil) but then declined from Dec. 2024 (zł14.0 Mil) to Dec. 2025 (zł10.8 Mil).

LUG Beginning Cash Position Related Terms

LUG Beginning Cash Position Historical Data

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The historical data trend for LUG's Beginning Cash Position 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.

LUG Beginning Cash Position Chart

LUG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beginning Cash Position
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.01 8.11 6.53 13.96 10.84

LUG Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beginning Cash Position 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 10.84 7.10 2.88 1.51 1.61
WAR:LUG
60GF Score
LUG SA WAR:LUG
Beginning Cash Position is just one metric. See GF Score™, valuation, warning signs, and more.
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LUG Beginning Cash Position Calculation

Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement.

What does a Beginning Cash Position of zł1.6 Mil mean?
LUG (WAR:LUG) has a Beginning Cash Position of zł1.6 Mil as of Mar. 2026. Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement. View historical data on LUG and its competitors.
Is LUG's Beginning Cash Position too high?
LUG's current Beginning Cash Position is zł1.6 Mil. Overall, LUG has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does LUG's Beginning Cash Position compare to VRT and BE?
LUG's Beginning Cash Position of zł1.6 Mil can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beginning Cash Position for an Industrial Products company?
A good Beginning Cash Position depends on the Industrial Products industry context. However, Beginning Cash Position 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 Beginning Cash Position mean?
A high Beginning Cash Position can signal that a stock is expensive relative to its fundamentals. Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement. View historical data on LUG and its competitors. LUG's current Beginning Cash Position is zł1.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LUG stock overvalued right now?
Based on GuruFocus' analysis, LUG (WAR:LUG) is currently considered Possible Value Trap. The stock's GF Value™ is zł3.16, compared to a current price of zł2.10 — trading 33.5% below its estimated fair value. The current Beginning Cash Position is zł1.6 Mil. LUG's overall GF Score™ is 60/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beginning Cash Position calculated?
Beginning Cash Position is calculated from a company's financial statements. For LUG (WAR:LUG), the current Beginning Cash Position is zł1.6 Mil 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 LUG (WAR:LUG) Overvalued in 2026?

Based on GuruFocus' analysis, LUG stock appears to be undervalued. The current stock price of zł2.10 is trading 33.5% below its estimated GF Value™ of zł3.16. GuruFocus considers LUG to be Possible Value Trap.

Key valuation signals for WAR:LUG:

  • Beginning Cash Position: zł1.6 Mil
  • GF Value™: zł3.16 vs. price of zł2.10 (33.5% below fair value)
  • GF Score™: 60/100 with 5 warning signs

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

LUG Business Description

Address ul. Gorzowska 11, Zielona Gora, POL, 65-127
LUG SA is a Poland based company involved in manufacturing industrial and decorative lighting fittings and sales of electrical materials. The company offers a wide range of outdoor fittings for building illumination, gas station, street, and parking lot lighting.
60GF Score

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

zł2.10
Price
zł3.16
GF Value