Luz Del SurA (LIM:LUSURC1) Days Payable: 44.98 (As of Dec. 2025) — 12% Below Median

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LIM:LUSURC1 Luz Del Sur SAA LIM:LUSURC1
54 GF Score
Price S/.13.15
GF Value S/.16.90
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Luz Del SurA Days Payable?

Luz Del SurA LIM:LUSURC1 54 Days Payable is 44.98 as of Dec. 2025, which is 12% below its 10-year median of 51.28. GuruFocus rates LIM:LUSURC1 with a GF Score™ of 54/100 and a GF Value™ of S/.16.90 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 480 Utilities - Regulated companies, Luz Del SurA ranks worse than 70.63% on this metric.

Luz Del SurA's average Accounts Payable for the six months ended in Dec. 2025 was S/.401 Mil. Luz Del SurA's Cost of Goods Sold for the six months ended in Dec. 2025 was S/.3,254 Mil. Hence, Luz Del SurA's Days Payable for the six months ended in Dec. 2025 was 22.49.

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

LIM:LUSURC1' s Days Payable Range Over the Past 10 Years
Min: 43.69   Med: 51.28   Max: 58.8
Current: 44.98

During the past 13 years, Luz Del SurA's highest Days Payable was 58.80. The lowest was 43.69. And the median was 51.28.

LIM:LUSURC1's Days Payable is ranked worse than
70.63% of 480 companies
in the Utilities - Regulated industry
Industry Median: 69.715 vs LIM:LUSURC1: 44.98

Luz Del SurA's Days Payable increased from Dec. 2023 (43.69) to Dec. 2025 (44.98). It may suggest that Luz Del SurA delayed paying its suppliers.


Luz Del SurA Days Payable Historical Data

* Premium members only.

The historical data trend for Luz Del SurA'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.

Luz Del SurA Days Payable Chart

Luz Del SurA 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 57.87 49.82 43.69 44.88 44.98

Luz Del SurA Semi-Annual Data
Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
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 57.87 49.82 43.69 44.88 44.98

LIM:LUSURC1 vs NEE, SO, DUK: Days Payable Comparison

For the Utilities - Regulated Electric subindustry, Luz Del SurA'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.


Luz Del SurA Days Payable vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Luz Del SurA's Days Payable distribution charts can be found below:

* The bar in red indicates where Luz Del SurA's Days Payable falls into.


LIM:LUSURC1
54GF Score
Luz Del Sur SAA LIM:LUSURC1
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Luz Del SurA 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.

Luz Del SurA'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
=( (407.459 + 394.507) / 2 ) / 3254.009*365
=400.983 / 3254.009*365
=44.98

Luz Del SurA'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: Dec. 2024 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (407.459 + 394.507) / 2 ) / 3254.009*365 / 2
=400.983 / 3254.009*365 / 2
=22.49

* 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 44.98 mean?
Luz Del SurA (LIM:LUSURC1) has a Days Payable of 44.98 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 Luz Del SurA and its competitors. This is 12% below median its historical median of 51.28. Over the past decade, Luz Del SurA's Days Payable has ranged from 43.69 to 58.80. According to the industry distribution chart, Luz Del SurA ranks #339 out of 480 companies in the Utilities - Regulated industry, placing it in the top 70.6%.
Is Luz Del SurA's Days Payable too high?
Luz Del SurA's current Days Payable of 44.98 is 12% below median its 10-year median of 51.28. Over the past 10 years, this metric has ranged from a low of 43.69 to a high of 58.80. The Utilities - Regulated industry median Days Payable is 69.72. Luz Del SurA's value of 44.98 is 35.5% below this industry median. Based on the distribution chart, Luz Del SurA ranks #339 out of 480 companies in the Utilities - Regulated industry, which is below the industry midpoint. Overall, Luz Del SurA has a GF Score™ of 54/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Luz Del SurA's Days Payable compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Luz Del SurA ranks #339 out of 480 companies for Days Payable. This places Luz Del SurA in the lower half of its industry. The industry median Days Payable is 69.72. Luz Del SurA's value of 44.98 is 35.5% below this benchmark. Historically, Luz Del SurA's own Days Payable has ranged from 43.69 to 58.80 over the past decade. While the company's 10-year median is 51.28 vs. the industry median of 69.72, Luz Del SurA 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 an Utilities - Regulated company?
The median Days Payable among Utilities - Regulated companies is 69.72, based on 480 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. Luz Del SurA's current Days Payable of 44.98 is 35.5% 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 Luz Del SurA and its competitors. For the Utilities - Regulated industry, the median Days Payable is 69.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luz Del SurA's current Days Payable is 44.98, which is 12% below median its own 10-year median of 51.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luz Del SurA stock overvalued right now?
Based on GuruFocus' analysis, Luz Del SurA (LIM:LUSURC1) is currently considered Modestly Undervalued. The stock's GF Value™ is S/.16.90, compared to a current price of S/.13.15 — trading 22.2% below its estimated fair value. The current Days Payable is 44.98, which is 12% below median its 10-year median of 51.28 and 35.5% below the Utilities - Regulated industry median of 69.72. Luz Del SurA's overall GF Score™ is 54/100 with 8 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 Luz Del SurA (LIM:LUSURC1), the current Days Payable is 44.98 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 Luz Del SurA (LIM:LUSURC1) Overvalued in 2026?

Based on GuruFocus' analysis, Luz Del SurA stock appears to be undervalued. The current stock price of S/.13.15 is trading 22.2% below its estimated GF Value™ of S/.16.90. GuruFocus considers Luz Del SurA to be Modestly Undervalued.

Key valuation signals for LIM:LUSURC1:

  • Days Payable: 44.98 (12% below median its 10-year median of 51.28)
  • GF Value™: S/.16.90 vs. price of S/.13.15 (22.2% below fair value)
  • GF Score™: 54/100 with 8 warning signs
  • Industry Position: 35.5% below the Utilities - Regulated median (#339 of 480)

No single metric tells the full story. See the LIM:LUSURC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Luz Del SurA Business Description

Address Av Canaval y Moreyra 380, Piso 17, San Isidro, Lima, PER
Luz Del Sur SAA is a Peru-based electric power distribution company which provides service to approximately 900 thousand clients. The company also provides other services such as maintenance of internal installations and electrical networks, as well as energy diagnoses. It also focuses on expansion and improvement of the electrical grid, construction of transmission and distribution substations, and purchase of machinery and equipment.
54GF Score

Get the complete analysis for LIM:LUSURC1

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

S/.13.15
Price
S/.16.90
GF Value