Life (LIFCF) Days Payable: 52.21 (As of Feb. 2026) — 75% Above Median


LIFCF Life Corp LIFCF
87 GF Score
Price $11.02
GF Value $9.66
! 2 Warning Signs
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What is Life Days Payable?

Life LIFCF 87 Days Payable is 52.21 as of Feb. 2026, which is 75% above its 10-year median of 29.88. GuruFocus rates LIFCF with a GF Score™ of 87/100 and a GF Value™ of $9.66. The stock has 2 warning signs investors should review. Among 302 Retail - Defensive companies, Life ranks better than 56.62% on this metric.

Life's average Accounts Payable for the three months ended in Feb. 2026 was $538 Mil. Life's Cost of Goods Sold for the three months ended in Feb. 2026 was $940 Mil. Hence, Life's Days Payable for the three months ended in Feb. 2026 was 52.21.

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

LIFCF' s Days Payable Range Over the Past 10 Years
Min: 29.1   Med: 29.88   Max: 48.85
Current: 48.61

During the past 13 years, Life's highest Days Payable was 48.85. The lowest was 29.10. And the median was 29.88.

LIFCF's Days Payable is ranked better than
56.62% of 302 companies
in the Retail - Defensive industry
Industry Median: 43.31 vs LIFCF: 48.61

Life's Days Payable increased from Feb. 2025 (41.56) to Feb. 2026 (52.21). It may suggest that Life delayed paying its suppliers.


Life Days Payable Historical Data

* Premium members only.

The historical data trend for Life'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.

Life Days Payable Chart

Life Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 41.36 32.30 31.55 29.77 39.72

Life Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 41.56 41.42 54.01 57.12 52.21

LIFCF vs KR: Days Payable Comparison

For the Grocery Stores subindustry, Life'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.


Life Days Payable vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Life's Days Payable distribution charts can be found below:

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


LIFCF
87GF Score
Life Corp LIFCF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Life 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.

Life's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (303.949 + 512.838) / 2 ) / 3752.998*365
=408.3935 / 3752.998*365
=39.72

Life's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (562.572 + 512.838) / 2 ) / 939.752*365 / 4
=537.705 / 939.752*365 / 4
=52.21

* 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 52.21 mean?
Life (LIFCF) has a Days Payable of 52.21 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 Life and its competitors. This is 75% above median its historical median of 29.88. Over the past decade, Life's Days Payable has ranged from 29.10 to 48.85. According to the industry distribution chart, Life ranks #131 out of 302 companies in the Retail - Defensive industry, placing it in the top 43.4%.
Is Life's Days Payable too high?
Life's current Days Payable of 52.21 is 75% above median its 10-year median of 29.88. Over the past 10 years, this metric has ranged from a low of 29.10 to a high of 48.85. The Retail - Defensive industry median Days Payable is 43.31. Life's value of 52.21 is 20.5% above this industry median. Based on the distribution chart, Life ranks #131 out of 302 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, Life has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does Life's Days Payable compare to KR?
According to the Retail - Defensive industry distribution chart, Life ranks #131 out of 302 companies for Days Payable. This puts Life in the upper half of its industry. The industry median Days Payable is 43.31. Life's value of 52.21 is 20.5% above this benchmark. Historically, Life's own Days Payable has ranged from 29.10 to 48.85 over the past decade. While the company's 10-year median is 29.88 vs. the industry median of 43.31, Life 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 Retail - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.31, based on 302 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. Life's current Days Payable of 52.21 is 20.5% 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 Life and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Life's current Days Payable is 52.21, which is 75% above median its own 10-year median of 29.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life stock overvalued right now?
Life (LIFCF) has a current Days Payable of 52.21. The stock's GF Value™ is $9.66, compared to a current price of $11.02 — trading 14% above its estimated fair value. The current Days Payable is 52.21, which is 75% above median its 10-year median of 29.88 and 20.5% above the Retail - Defensive industry median of 43.31. Life's overall GF Score™ is 87/100 with 2 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 Life (LIFCF), the current Days Payable is 52.21 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 Life (LIFCF) Overvalued in 2026?

Based on GuruFocus' analysis, Life stock appears to be overvalued. The current stock price of $11.02 is trading 14% above its estimated GF Value™ of $9.66.

Key valuation signals for LIFCF:

  • Days Payable: 52.21 (75% above median its 10-year median of 29.88)
  • GF Value™: $9.66 vs. price of $11.02 (14% above fair value)
  • GF Score™: 87/100 with 2 warning signs
  • Industry Position: 20.5% above the Retail - Defensive median (#131 of 302)

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


Life Business Description

Other Exchanges 8194:Japan
Address 2-2-22 Nishimiyahara, Yodogawa-ku, Osaka, JPN, 110-0016
Life Corp is a Japanese supermarket chain operator. The company is domiciled in Japan and generates the majority of revenue domestically. Life Corporation operates stores in Osaka, Tokyo, Hyogo, Kyoto, Nara, Saitama, Chiba, and Kanagawa, and derives the majority of revenue from stores located in Osaka and Tokyo. The company's supermarkets focus on the retail of seafood products, bakery products, food products, fresh fruit and vegetables, meat products, clothing, toilet paper, and craft products. The supermarkets carry a private-label brand of packaged foods.
87GF Score

Get the complete analysis for LIFCF

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

$11.02
Price
$9.66
GF Value