LPP (LPPSY) Days Payable: 139.91 (As of Apr. 2026) — 28% Above Median


LPPSY LPP SA LPPSY
98 GF Score
Price $20.41
GF Value $22.99
! 1 Warning Sign
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What is LPP Days Payable?

LPP LPPSY +0.84% 98 Days Payable is 139.91 as of Apr. 2026, which is 28% above its 10-year median of 109.47. GuruFocus rates LPPSY with a GF Score™ of 98/100 and a GF Value™ of $22.99. The stock has 1 warning sign investors should review. Among 1,020 Manufacturing - Apparel & Accessories companies, LPP ranks better than 89.71% on this metric.

LPP's average Accounts Payable for the three months ended in Apr. 2026 was $948 Mil. LPP's Cost of Goods Sold for the three months ended in Apr. 2026 was $618 Mil. Hence, LPP's Days Payable for the three months ended in Apr. 2026 was 139.91.

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

LPPSY' s Days Payable Range Over the Past 10 Years
Min: 64.18   Med: 109.47   Max: 286.51
Current: 172.68

During the past 13 years, LPP's highest Days Payable was 286.51. The lowest was 64.18. And the median was 109.47.

LPPSY's Days Payable is ranked better than
89.71% of 1020 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.135 vs LPPSY: 172.68

LPP's Days Payable declined from Apr. 2025 (154.27) to Apr. 2026 (139.91). It may suggest that LPP accelerated paying its suppliers.


LPP Days Payable Historical Data

* Premium members only.

The historical data trend for LPP'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.

LPP Days Payable Chart

LPP Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 217.17 286.51 146.33 64.18 72.00

LPP Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 154.27 206.26 205.72 124.78 139.91

LPPSY vs RL, LEVI, VFC: Days Payable Comparison

For the Apparel Manufacturing subindustry, LPP'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.


LPP Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, LPP's Days Payable distribution charts can be found below:

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


LPPSY
98GF Score
LPP SA LPPSY
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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LPP 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.

LPP's Days Payable for the fiscal year that ended in Jan. 2025 is calculated as

Days Payable (A: Jan. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2024 ) + Accounts Payable (A: Jan. 2025 )) / count ) / Cost of Goods Sold (A: Jan. 2025 )*Days in Period
=( (433.786 + 583.462) / 2 ) / 2578.498*365
=508.624 / 2578.498*365
=72.00

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

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jan. 2026 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (539.648 + 1356.331) / 2 ) / 618.296*365 / 4
=947.9895 / 618.296*365 / 4
=139.91

* 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 139.91 mean?
LPP (LPPSY) has a Days Payable of 139.91 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on LPP and its competitors. This is 28% above median its historical median of 109.47. Over the past decade, LPP's Days Payable has ranged from 64.18 to 286.51. According to the industry distribution chart, LPP ranks #105 out of 1020 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 10.3%.
Is LPP's Days Payable too high?
LPP's current Days Payable of 139.91 is 28% above median its 10-year median of 109.47. Over the past 10 years, this metric has ranged from a low of 64.18 to a high of 286.51. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.14. LPP's value of 139.91 is 158.4% above this industry median. Based on the distribution chart, LPP ranks #105 out of 1020 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, LPP has a GF Score™ of 98/100, reflecting its overall financial health beyond just this single metric.
How does LPP's Days Payable compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, LPP ranks #105 out of 1020 companies for Days Payable. This places LPP in the top 10% of its industry — outperforming the majority of peers. The industry median Days Payable is 54.14. LPP's value of 139.91 is 158.4% above this benchmark. Historically, LPP's own Days Payable has ranged from 64.18 to 286.51 over the past decade. While the company's 10-year median is 109.47 vs. the industry median of 54.14, LPP 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 54.14, based on 1,020 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. LPP's current Days Payable of 139.91 is 158.4% 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 LPP and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LPP's current Days Payable is 139.91, which is 28% above median its own 10-year median of 109.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LPP stock overvalued right now?
LPP (LPPSY) has a current Days Payable of 139.91. The stock's GF Value™ is $22.99, compared to a current price of $20.41 — trading 11.2% below its estimated fair value. The current Days Payable is 139.91, which is 28% above median its 10-year median of 109.47 and 158.4% above the Manufacturing - Apparel & Accessories industry median of 54.14. LPP's overall GF Score™ is 98/100 with 1 warning sign 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 LPP (LPPSY), the current Days Payable is 139.91 as of Apr. 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 LPP (LPPSY) Overvalued in 2026?

Based on GuruFocus' analysis, LPP stock appears to be undervalued. The current stock price of $20.41 is trading 11.2% below its estimated GF Value™ of $22.99.

Key valuation signals for LPPSY:

  • Days Payable: 139.91 (28% above median its 10-year median of 109.47)
  • GF Value™: $22.99 vs. price of $20.41 (11.2% below fair value)
  • GF Score™: 98/100 with 1 warning sign
  • Industry Position: 158.4% above the Manufacturing - Apparel & Accessories median (#105 of 1020)

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


LPP Business Description

Other Exchanges LPP:Poland
Address ul. Lakowa 39/44, Gdansk, POL, 80-769
LPP SA makes and sells clothing, footwear, bags, and accessories in Central and Eastern Europe. LPP has nearly 1,500 company-branded retail stores, which serve as the company's primary sales channel. Brands include Reserved, Cropp, House, Mohito, and Sinsay. Reserved stores account for roughly half of the company's sales volume. Geographically, most sales are in Poland, and Poland and Russia account for more than 80% of total sales. LPP purchases most of its materials in Asia, and the company's manufacturers are primarily located in China.
98GF Score

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$20.41
Price
$22.99
GF Value