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Leunda HoldingsLESAF 39 Days Payable is 59.90 as of Feb. 2026, which is 64% above its 10-year median of 36.59. GuruFocus rates LESAF with a GF Score™ of 39/100 and a GF Value™ of $0.03. The stock has 5 warning signs investors should review. Among 1,021 Manufacturing - Apparel & Accessories companies, Leunda Holdings ranks worse than 50.93% on this metric.
The historical data trend for Leunda Holdings'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.
For the Footwear & Accessories subindustry, Leunda Holdings'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.
Leunda Holdings Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Leunda Holdings's Days Payable distribution charts can be found below:
* The bar in red indicates where Leunda Holdings's Days Payable falls into.
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.
Leunda Holdings's Days Payable for the fiscal year that ended in Feb. 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.
Leunda Holdings (LESAF) has a Days Payable of 59.90 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Leunda Holdings and its competitors. This is 64% above median its historical median of 36.59. Over the past decade, Leunda Holdings' Days Payable has ranged from 20.58 to 53.28. According to the industry distribution chart, Leunda Holdings ranks #520 out of 1021 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 50.9%.
Is Leunda Holdings' Days Payable too high?
Leunda Holdings' current Days Payable of 59.90 is 64% above median its 10-year median of 36.59. Over the past 10 years, this metric has ranged from a low of 20.58 to a high of 53.28. The Manufacturing - Apparel & Accessories industry median Days Payable is 53.90. Leunda Holdings' value of 59.90 is 11.1% above this industry median. Based on the distribution chart, Leunda Holdings ranks #520 out of 1021 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Leunda Holdings has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Leunda Holdings' Days Payable compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Leunda Holdings ranks #520 out of 1021 companies for Days Payable. This places Leunda Holdings in the lower half of its industry. The industry median Days Payable is 53.90. Leunda Holdings' value of 59.90 is 11.1% above this benchmark. Historically, Leunda Holdings' own Days Payable has ranged from 20.58 to 53.28 over the past decade. While the company's 10-year median is 36.59 vs. the industry median of 53.90, Leunda Holdings 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 Payable for a Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 53.90, based on 1,021 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. Leunda Holdings's current Days Payable of 59.90 is 11.1% 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 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 Leunda Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 53.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leunda Holdings's current Days Payable is 59.90, which is 64% above median its own 10-year median of 36.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leunda Holdings stock overvalued right now?
Leunda Holdings (LESAF) has a current Days Payable of 59.90. The stock's GF Value™ is $0.03, compared to a current price of $0.07 — trading 136.7% above its estimated fair value. The current Days Payable is 59.90, which is 64% above median its 10-year median of 36.59 and 11.1% above the Manufacturing - Apparel & Accessories industry median of 53.90. Leunda Holdings' overall GF Score™ is 39/100 with 5 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 Leunda Holdings (LESAF), the current Days Payable is 59.90 as of Feb. 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 Leunda Holdings (LESAF) Overvalued in 2026?
Based on GuruFocus' analysis, Leunda Holdings stock appears to be overvalued.
The current stock price of $0.07 is trading 136.7% above its estimated GF Value™ of $0.03.
Key valuation signals for LESAF:
Days Payable: 59.90 (64% above median its 10-year median of 36.59)
GF Value™: $0.03 vs. price of $0.07 (136.7% above fair value)
Industry Position: 11.1% above the Manufacturing - Apparel & Accessories median (#520 of 1021)
No single metric tells the full story. See the LESAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Le Saunda Holdings Ltd is an investment holding company. Along with its subsidiaries, it is engaged in the trading and sales of ladies' and men's footwear, handbags, and fashion accessories. The proprietary brands of the firm include Le Saunda, Le Saunda Men, Linea Rosa, and CNE. The group's reportable segments are Mainland China, which derives all of its revenue, and Others.
39GF Score
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