L.P.N. Development PCL (BKK:LPN-R) Days Payable: 51.74 (As of Mar. 2026) — 40% Above Median


BKK:LPN-R L.P.N. Development PCL BKK:LPN-R
74 GF Score
Price ฿4.15
GF Value ฿7.13
! 9 Warning Signs
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What is L.P.N. Development PCL Days Payable?

L.P.N. Development PCL BKK:LPN-R 74 Days Payable is 51.74 as of Mar. 2026, which is 40% above its 10-year median of 36.96. GuruFocus rates BKK:LPN-R with a GF Score™ of 74/100 and a GF Value™ of ฿7.13. The stock has 9 warning signs investors should review. Among 1,571 Real Estate companies, L.P.N. Development PCL ranks worse than 68.62% on this metric.

L.P.N. Development PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿860 Mil. L.P.N. Development PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿1,516 Mil. Hence, L.P.N. Development PCL's Days Payable for the three months ended in Mar. 2026 was 51.74.

The historical rank and industry rank for L.P.N. Development PCL's Days Payable or its related term are showing as below:

BKK:LPN-R' s Days Payable Range Over the Past 10 Years
Min: 28.79   Med: 36.96   Max: 70.71
Current: 50.54

During the past 13 years, L.P.N. Development PCL's highest Days Payable was 70.71. The lowest was 28.79. And the median was 36.96.

BKK:LPN-R's Days Payable is ranked worse than
68.62% of 1571 companies
in the Real Estate industry
Industry Median: 94.38 vs BKK:LPN-R: 50.54

L.P.N. Development PCL's Days Payable increased from Mar. 2025 (51.48) to Mar. 2026 (51.74). It may suggest that L.P.N. Development PCL delayed paying its suppliers.


L.P.N. Development PCL Days Payable Historical Data

* Premium members only.

The historical data trend for L.P.N. Development PCL's Days Payable 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.

L.P.N. Development PCL Days Payable Chart

L.P.N. Development PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 68.02 28.79 38.17 35.66 46.26

L.P.N. Development PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Payable 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 51.48 56.37 51.64 40.79 51.74

L.P.N. Development PCL Days Payable Competitor Comparison

For the Real Estate - Development subindustry, L.P.N. Development PCL's Days Payable, along with its competitors' market caps and Days Payable 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.


L.P.N. Development PCL Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, L.P.N. Development PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where L.P.N. Development PCL's Days Payable falls into.


BKK:LPN-R
74GF Score
L.P.N. Development PCL BKK:LPN-R
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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L.P.N. Development PCL Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

L.P.N. Development PCL's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (631.999 + 735.142) / 2 ) / 5393.235*365
=683.5705 / 5393.235*365
=46.26

L.P.N. Development PCL's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (735.142 + 984.633) / 2 ) / 1516.423*365 / 4
=859.8875 / 1516.423*365 / 4
=51.74

* 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 Payable →
What does a Days Payable of 51.74 mean?
L.P.N. Development PCL (BKK:LPN-R) has a Days Payable of 51.74 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on L.P.N. Development PCL and its competitors. This is 40% above median its historical median of 36.96. Over the past decade, L.P.N. Development PCL's Days Payable has ranged from 28.79 to 70.71. According to the industry distribution chart, L.P.N. Development PCL ranks #1078 out of 1571 companies in the Real Estate industry, placing it in the top 68.6%.
Is L.P.N. Development PCL's Days Payable too high?
L.P.N. Development PCL's current Days Payable of 51.74 is 40% above median its 10-year median of 36.96. Over the past 10 years, this metric has ranged from a low of 28.79 to a high of 70.71. The Real Estate industry median Days Payable is 94.38. L.P.N. Development PCL's value of 51.74 is 45.2% below this industry median. Based on the distribution chart, L.P.N. Development PCL ranks #1078 out of 1571 companies in the Real Estate industry, which is below the industry midpoint. Overall, L.P.N. Development PCL has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does L.P.N. Development PCL's Days Payable compare to competitors?
According to the Real Estate industry distribution chart, L.P.N. Development PCL ranks #1078 out of 1571 companies for Days Payable. This places L.P.N. Development PCL in the lower half of its industry. The industry median Days Payable is 94.38. L.P.N. Development PCL's value of 51.74 is 45.2% below this benchmark. Historically, L.P.N. Development PCL's own Days Payable has ranged from 28.79 to 70.71 over the past decade. While the company's 10-year median is 36.96 vs. the industry median of 94.38, L.P.N. Development PCL has consistently been below 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 Payable for a Real Estate company?
The median Days Payable among Real Estate companies is 94.38, based on 1,571 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. L.P.N. Development PCL's current Days Payable of 51.74 is 45.2% below 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on L.P.N. Development PCL and its competitors. For the Real Estate industry, the median Days Payable is 94.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. L.P.N. Development PCL's current Days Payable is 51.74, which is 40% above median its own 10-year median of 36.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L.P.N. Development PCL stock overvalued right now?
L.P.N. Development PCL (BKK:LPN-R) has a current Days Payable of 51.74. The stock's GF Value™ is ฿7.13, compared to a current price of ฿4.15 — trading 41.8% below its estimated fair value. The current Days Payable is 51.74, which is 40% above median its 10-year median of 36.96 and 45.2% below the Real Estate industry median of 94.38. L.P.N. Development PCL's overall GF Score™ is 74/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For L.P.N. Development PCL (BKK:LPN-R), the current Days Payable is 51.74 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 L.P.N. Development PCL (BKK:LPN-R) Overvalued in 2026?

Based on GuruFocus' analysis, L.P.N. Development PCL stock appears to be undervalued. The current stock price of ฿4.15 is trading 41.8% below its estimated GF Value™ of ฿7.13.

Key valuation signals for BKK:LPN-R:

  • Days Payable: 51.74 (40% above median its 10-year median of 36.96)
  • GF Value™: ฿7.13 vs. price of ฿4.15 (41.8% below fair value)
  • GF Score™: 74/100 with 9 warning signs
  • Industry Position: 45.2% below the Real Estate median (#1078 of 1571)

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


L.P.N. Development PCL Business Description

Other Exchanges LPN:Thailand
Address Rama 4 Road, 1168/109, 36th Floor, Lumpini Tower, Tungmahamek Subdistrict, Sathorn District, Bangkok, THA, 10120
L.P.N. Development PCL is a Thailand-based company that offers real estate development and management services. It sells and rents developed projects such as offices and residential condominiums. The company operates through the following business segments: Real Estate, Rent and Service, Service and Management, and Others. A majority of its revenue is generated from the Real Estate segment.
74GF Score

Get the complete analysis for BKK:LPN-R

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

฿4.15
Price
฿7.13
GF Value