LMPMY (Lee & Man Paper Manufacturing) Days Payable: 41.89 (As of Dec. 2025) — 18% Above Median


LMPMY Lee & Man Paper Manufacturing Ltd LMPMY
69 GF Score
Price $3.70
GF Value $3.04
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Lee & Man Paper Manufacturing Days Payable?

Lee & Man Paper Manufacturing LMPMY -6.09% 69 Days Payable is 41.89 as of Dec. 2025, which is 18% above its 10-year median of 35.57. GuruFocus rates LMPMY with a GF Score™ of 69/100 and a GF Value™ of $3.04 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 276 Forest Products companies, Lee & Man Paper Manufacturing ranks worse than 65.58% on this metric.

Lee & Man Paper Manufacturing's average Accounts Payable for the six months ended in Dec. 2025 was $361 Mil. Lee & Man Paper Manufacturing's Cost of Goods Sold for the six months ended in Dec. 2025 was $1,573 Mil. Hence, Lee & Man Paper Manufacturing's Days Payable for the six months ended in Dec. 2025 was 41.89.

The historical rank and industry rank for Lee & Man Paper Manufacturing's Days Payable or its related term are showing as below:

LMPMY' s Days Payable Range Over the Past 10 Years
Min: 21.3   Med: 35.57   Max: 61.51
Current: 42.87

During the past 13 years, Lee & Man Paper Manufacturing's highest Days Payable was 61.51. The lowest was 21.30. And the median was 35.57.

LMPMY's Days Payable is ranked worse than
65.58% of 276 companies
in the Forest Products industry
Industry Median: 57.93 vs LMPMY: 42.87

Lee & Man Paper Manufacturing's Days Payable increased from Dec. 2024 (34.50) to Dec. 2025 (41.89). It may suggest that Lee & Man Paper Manufacturing delayed paying its suppliers.


Lee & Man Paper Manufacturing Days Payable Historical Data

* Premium members only.

The historical data trend for Lee & Man Paper Manufacturing'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.

Lee & Man Paper Manufacturing Days Payable Chart

Lee & Man Paper Manufacturing 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 21.36 29.33 36.83 34.29 46.30

Lee & Man Paper Manufacturing Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 34.35 34.48 34.50 40.34 41.89

Lee & Man Paper Manufacturing Days Payable Competitor Comparison

For the Paper & Paper Products subindustry, Lee & Man Paper Manufacturing'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.


Lee & Man Paper Manufacturing Days Payable vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, Lee & Man Paper Manufacturing's Days Payable distribution charts can be found below:

* The bar in red indicates where Lee & Man Paper Manufacturing's Days Payable falls into.


LMPMY
69GF Score
Lee & Man Paper Manufacturing Ltd LMPMY
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lee & Man Paper Manufacturing 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.

Lee & Man Paper Manufacturing'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
=( (305.441 + 436.224) / 2 ) / 2923.404*365
=370.8325 / 2923.404*365
=46.30

Lee & Man Paper Manufacturing'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
=( (286.174 + 436.224) / 2 ) / 1573.456*365 / 2
=361.199 / 1573.456*365 / 2
=41.89

* 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 41.89 mean?
Lee & Man Paper Manufacturing (LMPMY) has a Days Payable of 41.89 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 Lee & Man Paper Manufacturing and its competitors. This is 18% above median its historical median of 35.57. Over the past decade, Lee & Man Paper Manufacturing's Days Payable has ranged from 21.30 to 61.51. According to the industry distribution chart, Lee & Man Paper Manufacturing ranks #181 out of 276 companies in the Forest Products industry, placing it in the top 65.6%.
Is Lee & Man Paper Manufacturing's Days Payable too high?
Lee & Man Paper Manufacturing's current Days Payable of 41.89 is 18% above median its 10-year median of 35.57. Over the past 10 years, this metric has ranged from a low of 21.30 to a high of 61.51. The Forest Products industry median Days Payable is 57.93. Lee & Man Paper Manufacturing's value of 41.89 is 27.7% below this industry median. Based on the distribution chart, Lee & Man Paper Manufacturing ranks #181 out of 276 companies in the Forest Products industry, which is below the industry midpoint. Overall, Lee & Man Paper Manufacturing has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lee & Man Paper Manufacturing's Days Payable compare to competitors?
According to the Forest Products industry distribution chart, Lee & Man Paper Manufacturing ranks #181 out of 276 companies for Days Payable. This places Lee & Man Paper Manufacturing in the lower half of its industry. The industry median Days Payable is 57.93. Lee & Man Paper Manufacturing's value of 41.89 is 27.7% below this benchmark. Historically, Lee & Man Paper Manufacturing's own Days Payable has ranged from 21.30 to 61.51 over the past decade. While the company's 10-year median is 35.57 vs. the industry median of 57.93, Lee & Man Paper Manufacturing 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 Forest Products company?
The median Days Payable among Forest Products companies is 57.93, based on 276 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. Lee & Man Paper Manufacturing's current Days Payable of 41.89 is 27.7% 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 Lee & Man Paper Manufacturing and its competitors. For the Forest Products industry, the median Days Payable is 57.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lee & Man Paper Manufacturing's current Days Payable is 41.89, which is 18% above median its own 10-year median of 35.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee & Man Paper Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, Lee & Man Paper Manufacturing (LMPMY) is currently considered Modestly Overvalued. The stock's GF Value™ is $3.04, compared to a current price of $3.70 — trading 21.7% above its estimated fair value. The current Days Payable is 41.89, which is 18% above median its 10-year median of 35.57 and 27.7% below the Forest Products industry median of 57.93. Lee & Man Paper Manufacturing's overall GF Score™ is 69/100 with 6 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 Lee & Man Paper Manufacturing (LMPMY), the current Days Payable is 41.89 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 Lee & Man Paper Manufacturing (LMPMY) Overvalued in 2026?

Based on GuruFocus' analysis, Lee & Man Paper Manufacturing stock appears to be overvalued. The current stock price of $3.70 is trading 21.7% above its estimated GF Value™ of $3.04. GuruFocus considers Lee & Man Paper Manufacturing to be Modestly Overvalued.

Key valuation signals for LMPMY:

  • Days Payable: 41.89 (18% above median its 10-year median of 35.57)
  • GF Value™: $3.04 vs. price of $3.70 (21.7% above fair value)
  • GF Score™: 69/100 with 6 warning signs
  • Industry Position: 27.7% below the Forest Products median (#181 of 276)

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


Lee & Man Paper Manufacturing Business Description

Other Exchanges 02314:Hong Kong
Address 169 Electric Road, 39th Floor, Lee & Man Commercial Center, North Point, Hong Kong, HKG
Lee & Man Paper Manufacturing Ltd is an investment holding company engaged in the manufacturing and trading of paper and pulp. Its segments are Packaging Paper, Pulp, and Tissue paper. The majority of the revenue is generated from the packaging paper segment that covers the production of kraft liner board, test liner board, coated duplex board, white top liner board, and strength corrugating medium. Its products include Wood pulp products, Boxboard paper products, Pink Gray Card Products, and Toilet Paper Products. The company generates maximum revenue from PRC, and also has its presence in Malaysia; Vietnam; and Hong Kong, Macau and others.
69GF Score

Get the complete analysis for LMPMY

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

$3.70
Price
$3.04
GF Value