LPCUF (Lee's Pharmaceutical Holdings) Days Payable: 75.26 (As of Dec. 2025) — 21% Above Median


LPCUF Lee's Pharmaceutical Holdings Ltd LPCUF
72 GF Score
Price $0.19
GF Value $0.30
! 5 Warning Signs
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What is Lee's Pharmaceutical Holdings Days Payable?

Lee's Pharmaceutical Holdings LPCUF 72 Days Payable is 75.26 as of Dec. 2025, which is 21% above its 10-year median of 62.22. GuruFocus rates LPCUF with a GF Score™ of 72/100 and a GF Value™ of $0.30. The stock has 5 warning signs investors should review. Among 922 Drug Manufacturers companies, Lee's Pharmaceutical Holdings ranks worse than 58.03% on this metric.

Lee's Pharmaceutical Holdings's average Accounts Payable for the six months ended in Dec. 2025 was $19.7 Mil. Lee's Pharmaceutical Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was $47.8 Mil. Hence, Lee's Pharmaceutical Holdings's Days Payable for the six months ended in Dec. 2025 was 75.26.

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

LPCUF' s Days Payable Range Over the Past 10 Years
Min: 38.3   Med: 62.22   Max: 81.79
Current: 77.44

During the past 13 years, Lee's Pharmaceutical Holdings's highest Days Payable was 81.79. The lowest was 38.30. And the median was 62.22.

LPCUF's Days Payable is ranked worse than
58.03% of 922 companies
in the Drug Manufacturers industry
Industry Median: 90.61 vs LPCUF: 77.44

Lee's Pharmaceutical Holdings's Days Payable increased from Dec. 2024 (53.84) to Dec. 2025 (75.26). It may suggest that Lee's Pharmaceutical Holdings delayed paying its suppliers.


Lee's Pharmaceutical Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Lee's Pharmaceutical 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.

Lee's Pharmaceutical Holdings Days Payable Chart

Lee's Pharmaceutical Holdings 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 54.28 64.65 63.93 60.90 81.83

Lee's Pharmaceutical Holdings 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 62.99 39.25 53.84 75.33 75.26

LPCUF vs ZTS, UTHR: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Lee's Pharmaceutical 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.


Lee's Pharmaceutical Holdings Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Lee's Pharmaceutical Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Lee's Pharmaceutical Holdings's Days Payable falls into.


LPCUF
72GF Score
Lee's Pharmaceutical Holdings Ltd LPCUF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lee's Pharmaceutical Holdings 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's Pharmaceutical Holdings'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
=( (18.263 + 22.444) / 2 ) / 90.79*365
=20.3535 / 90.79*365
=81.83

Lee's Pharmaceutical Holdings'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
=( (16.95 + 22.444) / 2 ) / 47.765*365 / 2
=19.697 / 47.765*365 / 2
=75.26

* 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 75.26 mean?
Lee's Pharmaceutical Holdings (LPCUF) has a Days Payable of 75.26 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's Pharmaceutical Holdings and its competitors. This is 21% above median its historical median of 62.22. Over the past decade, Lee's Pharmaceutical Holdings' Days Payable has ranged from 38.30 to 81.79. According to the industry distribution chart, Lee's Pharmaceutical Holdings ranks #535 out of 922 companies in the Drug Manufacturers industry, placing it in the top 58%.
Is Lee's Pharmaceutical Holdings' Days Payable too high?
Lee's Pharmaceutical Holdings' current Days Payable of 75.26 is 21% above median its 10-year median of 62.22. Over the past 10 years, this metric has ranged from a low of 38.30 to a high of 81.79. The Drug Manufacturers industry median Days Payable is 90.61. Lee's Pharmaceutical Holdings' value of 75.26 is 16.9% below this industry median. Based on the distribution chart, Lee's Pharmaceutical Holdings ranks #535 out of 922 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Lee's Pharmaceutical Holdings has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does Lee's Pharmaceutical Holdings' Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Lee's Pharmaceutical Holdings ranks #535 out of 922 companies for Days Payable. This places Lee's Pharmaceutical Holdings in the lower half of its industry. The industry median Days Payable is 90.61. Lee's Pharmaceutical Holdings' value of 75.26 is 16.9% below this benchmark. Historically, Lee's Pharmaceutical Holdings' own Days Payable has ranged from 38.30 to 81.79 over the past decade. While the company's 10-year median is 62.22 vs. the industry median of 90.61, Lee's Pharmaceutical Holdings 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 Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.61, based on 922 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's Pharmaceutical Holdings's current Days Payable of 75.26 is 16.9% 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's Pharmaceutical Holdings and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lee's Pharmaceutical Holdings's current Days Payable is 75.26, which is 21% above median its own 10-year median of 62.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee's Pharmaceutical Holdings stock overvalued right now?
Lee's Pharmaceutical Holdings (LPCUF) has a current Days Payable of 75.26. The stock's GF Value™ is $0.30, compared to a current price of $0.19 — trading 36.6% below its estimated fair value. The current Days Payable is 75.26, which is 21% above median its 10-year median of 62.22 and 16.9% below the Drug Manufacturers industry median of 90.61. Lee's Pharmaceutical Holdings' overall GF Score™ is 72/100 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 Lee's Pharmaceutical Holdings (LPCUF), the current Days Payable is 75.26 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's Pharmaceutical Holdings (LPCUF) Overvalued in 2026?

Based on GuruFocus' analysis, Lee's Pharmaceutical Holdings stock appears to be undervalued. The current stock price of $0.19 is trading 36.6% below its estimated GF Value™ of $0.30.

Key valuation signals for LPCUF:

  • Days Payable: 75.26 (21% above median its 10-year median of 62.22)
  • GF Value™: $0.30 vs. price of $0.19 (36.6% below fair value)
  • GF Score™: 72/100 with 5 warning signs
  • Industry Position: 16.9% below the Drug Manufacturers median (#535 of 922)

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


Lee's Pharmaceutical Holdings Business Description

Other Exchanges 00950:Hong Kong
Address Hong Kong Science Park, 1st Floor, Building 20E, Phase 3, Shatin, Hong Kong, HKG
Lee's Pharmaceutical Holdings Ltd is a research-driven and market-oriented biopharmaceutical company. Along with its subsidiaries, it develops, manufactures, sells, and markets pharmaceutical products. It focuses on cardiovascular, women's health, pediatrics, rare diseases, oncology, dermatology, and obstetrics. The company's reportable segments are; Proprietary and generic products which generates key revenue; and Licensed-in products. The Proprietary Products portfolio includes Livaracine, Yallaferon, Slounase, and Nadroparin Calcium Injection. Its Licensed-in Products include Centraxal Plus, Dicoflor, Ferplex, and Natulan among others. Geographically, the company generates a majority of its revenue from the People's Republic of China.
72GF Score

Get the complete analysis for LPCUF

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

$0.19
Price
$0.30
GF Value