Lighting & Equipment PCL (BKK:L&E) Days Inventory: 286.66 (As of Mar. 2026) — 57% Above Median


BKK:L&E Lighting & Equipment PCL BKK:L&E
64 GF Score
Price ฿1.19
GF Value ฿1.13
Valuation Fairly Valued
! 9 Warning Signs
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What is Lighting & Equipment PCL Days Inventory?

Lighting & Equipment PCL BKK:L&E 64 Days Inventory is 286.66 as of Mar. 2026, which is 57% above its 10-year median of 182.19. GuruFocus rates BKK:L&E with a GF Score™ of 64/100 and a GF Value™ of ฿1.13 (Fairly Valued). The stock has 9 warning signs investors should review. Among 2,969 Industrial Products companies, Lighting & Equipment PCL ranks worse than 79.59% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Lighting & Equipment PCL's Average Total Inventories for the three months ended in Mar. 2026 was ฿958 Mil. Lighting & Equipment PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿305 Mil. Hence, Lighting & Equipment PCL's Days Inventory for the three months ended in Mar. 2026 was 286.66.

The historical rank and industry rank for Lighting & Equipment PCL's Days Inventory or its related term are showing as below:

BKK:L&E' s Days Inventory Range Over the Past 10 Years
Min: 141.86   Med: 182.19   Max: 219.53
Current: 219.53

During the past 13 years, Lighting & Equipment PCL's highest Days Inventory was 219.53. The lowest was 141.86. And the median was 182.19.

BKK:L&E's Days Inventory is ranked worse than
79.59% of 2969 companies
in the Industrial Products industry
Industry Median: 119.47 vs BKK:L&E: 219.53

Lighting & Equipment PCL's Days Inventory increased from Mar. 2025 (256.93) to Mar. 2026 (286.66). It might indicate that Lighting & Equipment PCL's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Lighting & Equipment PCL's Inventory Turnover for the three months ended in Mar. 2026 was 0.32.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Lighting & Equipment PCL's Inventory-to-Revenue for the three months ended in Mar. 2026 was 1.97.


Lighting & Equipment PCL  (BKK:L&E) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

1. Inventory Turnover measures how fast the company turns over its inventory within a year.

Lighting & Equipment PCL's Inventory Turnover for the three months ended in Mar. 2026 is calculated as

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Lighting & Equipment PCL's Inventory to Revenue for the three months ended in Mar. 2026 is calculated as

* 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.


Be Aware

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


Lighting & Equipment PCL Days Inventory Related Terms


Lighting & Equipment PCL Days Inventory Historical Data

* Premium members only.

The historical data trend for Lighting & Equipment PCL's Days Inventory 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.

Lighting & Equipment PCL Days Inventory Chart

Lighting & Equipment PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 183.28 181.10 215.05 207.87 203.45

Lighting & Equipment PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Inventory 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 256.93 246.43 204.29 171.00 286.66

BKK:L&E vs VRT, BE: Days Inventory Comparison

For the Electrical Equipment & Parts subindustry, Lighting & Equipment PCL's Days Inventory, along with its competitors' market caps and Days Inventory 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.


Lighting & Equipment PCL Days Inventory vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Lighting & Equipment PCL's Days Inventory distribution charts can be found below:

* The bar in red indicates where Lighting & Equipment PCL's Days Inventory falls into.


BKK:L&E
64GF Score
Lighting & Equipment PCL BKK:L&E
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Lighting & Equipment PCL Days Inventory Calculation

Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Lighting & Equipment PCL's Days Inventory for the fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (953.841 + 917.79) / 2 ) / 1678.902*365
=935.8155 / 1678.902*365
=203.45

Lighting & Equipment PCL's Days Inventory for the quarter that ended in Mar. 2026 is calculated as:

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (917.79 + 997.337) / 2 ) / 304.814*365 / 4
=957.5635 / 304.814*365 / 4
=286.66

* 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 Days Inventory →
What does a Days Inventory of 286.66 mean?
Lighting & Equipment PCL (BKK:L&E) has a Days Inventory of 286.66 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Lighting & Equipment PCL and its competitors. This is 57% above median its historical median of 182.19. Over the past decade, Lighting & Equipment PCL's Days Inventory has ranged from 141.86 to 219.53. According to the industry distribution chart, Lighting & Equipment PCL ranks #2363 out of 2969 companies in the Industrial Products industry, placing it in the top 79.6%.
Is Lighting & Equipment PCL's Days Inventory too high?
Lighting & Equipment PCL's current Days Inventory of 286.66 is 57% above median its 10-year median of 182.19. Over the past 10 years, this metric has ranged from a low of 141.86 to a high of 219.53. The Industrial Products industry median Days Inventory is 119.47. Lighting & Equipment PCL's value of 286.66 is 139.9% above this industry median. Based on the distribution chart, Lighting & Equipment PCL ranks #2363 out of 2969 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Lighting & Equipment PCL has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lighting & Equipment PCL's Days Inventory compare to VRT and BE?
According to the Industrial Products industry distribution chart, Lighting & Equipment PCL ranks #2363 out of 2969 companies for Days Inventory. This places Lighting & Equipment PCL in the lower half of its industry. The industry median Days Inventory is 119.47. Lighting & Equipment PCL's value of 286.66 is 139.9% above this benchmark. Historically, Lighting & Equipment PCL's own Days Inventory has ranged from 141.86 to 219.53 over the past decade. While the company's 10-year median is 182.19 vs. the industry median of 119.47, Lighting & Equipment PCL has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Inventory for an Industrial Products company?
The median Days Inventory among Industrial Products companies is 119.47, based on 2,969 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Lighting & Equipment PCL's current Days Inventory of 286.66 is 139.9% 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 Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Lighting & Equipment PCL and its competitors. For the Industrial Products industry, the median Days Inventory is 119.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lighting & Equipment PCL's current Days Inventory is 286.66, which is 57% above median its own 10-year median of 182.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lighting & Equipment PCL stock overvalued right now?
Based on GuruFocus' analysis, Lighting & Equipment PCL (BKK:L&E) is currently considered Fairly Valued. The stock's GF Value™ is ฿1.13, compared to a current price of ฿1.19 — trading 5.3% above its estimated fair value. The current Days Inventory is 286.66, which is 57% above median its 10-year median of 182.19 and 139.9% above the Industrial Products industry median of 119.47. Lighting & Equipment PCL's overall GF Score™ is 64/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Lighting & Equipment PCL (BKK:L&E), the current Days Inventory is 286.66 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 Lighting & Equipment PCL (BKK:L&E) Overvalued in 2026?

Based on GuruFocus' analysis, Lighting & Equipment PCL stock appears to be overvalued. The current stock price of ฿1.19 is trading 5.3% above its estimated GF Value™ of ฿1.13. GuruFocus considers Lighting & Equipment PCL to be Fairly Valued.

Key valuation signals for BKK:L&E:

  • Days Inventory: 286.66 (57% above median its 10-year median of 182.19)
  • GF Value™: ฿1.13 vs. price of ฿1.19 (5.3% above fair value)
  • GF Score™: 64/100 with 9 warning signs
  • Industry Position: 139.9% above the Industrial Products median (#2363 of 2969)

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


Lighting & Equipment PCL Business Description

Address Sri-Ayudhya Road, 539/2, 16-17 Floor, Gypsum Metropolitan Tower, Rajthevee, Bangkok, THA, 10400
Lighting & Equipment PCL is engaged in trading lighting fixtures, lamps, electrical equipment, and installation service and design of electric and lighting systems. Its other products include cable turning systems, light-emitting diodes (LEDs), light boxes, lighting control equipment, lighting poles, luminaries, optical fiber lighting, and others. These products are sold through two main channels, project and retail. The company operates in a single line of business, namely the lighting business in Thailand.
64GF Score

Get the complete analysis for BKK:L&E

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

฿1.19
Price
฿1.13
GF Value