learnd SE (FRA:LRND) Days Payable: 0.00 (As of Dec. 2025)


FRA:LRND learnd SE FRA:LRND
37 GF Score
Price €2.20
GF Value €0.79
Valuation Significantly Overvalued
! 3 Warning Signs
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What is learnd SE Days Payable?

learnd SE FRA:LRND +1.85% 37 Days Payable is 0.00 as of Dec. 2025. GuruFocus rates FRA:LRND with a GF Score™ of 37/100 and a GF Value™ of €0.79 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 82 Diversified Financial Services companies, learnd SE ranks better than 51.22% on this metric.

learnd SE's average Accounts Payable for the six months ended in Dec. 2025 was €3.47 Mil. learnd SE's Cost of Goods Sold for the six months ended in Dec. 2025 was €0.00 Mil.

The historical rank and industry rank for learnd SE's Days Payable or its related term are showing as below:

FRA:LRND' s Days Payable Range Over the Past 10 Years
Min: 34.13   Med: 45.82   Max: 73.1
Current: 73.1

During the past 5 years, learnd SE's highest Days Payable was 73.10. The lowest was 34.13. And the median was 45.82.

FRA:LRND's Days Payable is ranked better than
51.22% of 82 companies
in the Diversified Financial Services industry
Industry Median: 71.76 vs FRA:LRND: 73.10

learnd SE's Days Payable stayed the same from Dec. 2024 (0.00) to Dec. 2025 (0.00).


learnd SE Days Payable Historical Data

* Premium members only.

The historical data trend for learnd SE'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.

learnd SE Days Payable Chart

learnd SE Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
0.00 34.13 57.51 0.00 0.00

learnd SE Semi-Annual Data
Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only 90.25 45.71 0.00 51.06 0.00

FRA:LRND vs XXI, CCXI, DMII: Days Payable Comparison

For the Shell Companies subindustry, learnd SE'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.


learnd SE Days Payable vs Diversified Financial Services Industry

For the Diversified Financial Services industry and Financial Services sector, learnd SE's Days Payable distribution charts can be found below:

* The bar in red indicates where learnd SE's Days Payable falls into.


FRA:LRND
37GF Score
learnd SE FRA:LRND
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

learnd SE 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.

learnd SE'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
=( (7.064 + 0.96) / 2 ) / 0*365
=4.012 / 0*365
=N/A

learnd SE's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (5.97 + 0.96) / 2 ) / 0*365 / 2
=3.465 / 0*365 / 2
=N/A

* 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 0.00 mean?
learnd SE (FRA:LRND) has a Days Payable of 0.00 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on learnd SE and its competitors. Over the past decade, learnd SE's Days Payable has ranged from 34.13 to 73.10. According to the industry distribution chart, learnd SE ranks #40 out of 82 companies in the Diversified Financial Services industry, placing it in the top 48.8%.
Is learnd SE's Days Payable too high?
learnd SE's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 34.13 to a high of 73.10. Based on the distribution chart, learnd SE ranks #40 out of 82 companies in the Diversified Financial Services industry, which is above the industry midpoint. Overall, learnd SE has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does learnd SE's Days Payable compare to XXI and CCXI?
According to the Diversified Financial Services industry distribution chart, learnd SE ranks #40 out of 82 companies for Days Payable. This puts learnd SE in the upper half of its industry. The industry median Days Payable is 71.76. Historically, learnd SE's own Days Payable has ranged from 34.13 to 73.10 over the past decade. 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 Diversified Financial Services company?
The median Days Payable among Diversified Financial Services companies is 71.76, based on 82 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. 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 learnd SE and its competitors. For the Diversified Financial Services industry, the median Days Payable is 71.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. learnd SE's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is learnd SE stock overvalued right now?
Based on GuruFocus' analysis, learnd SE (FRA:LRND) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.79, compared to a current price of €2.20 — trading 178.5% above its estimated fair value. The current Days Payable is 0.00. learnd SE's overall GF Score™ is 37/100 with 3 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 learnd SE (FRA:LRND), the current Days Payable is 0.00 as of Dec. 2025. 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 learnd SE (FRA:LRND) Overvalued in 2026?

Based on GuruFocus' analysis, learnd SE stock appears to be overvalued. The current stock price of €2.20 is trading 178.5% above its estimated GF Value™ of €0.79. GuruFocus considers learnd SE to be Significantly Overvalued.

Key valuation signals for FRA:LRND:

  • Days Payable: 0.00
  • GF Value™: €0.79 vs. price of €2.20 (178.5% above fair value)
  • GF Score™: 37/100 with 3 warning signs

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


learnd SE Business Description

Other Exchanges LRND:Germany
Address 5, Heienhaff, Senningerberg, Luxembourg, LUX, L-1736
learnd SE is engaged in the design, installation, service and maintenance of Building Management Systems (BMS) and Building Energy Management Systems, and the provision of associated bureau services.
37GF Score

Get the complete analysis for FRA:LRND

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

€2.20
Price
€0.79
GF Value