Tandem Group (LSE:TND) Days Payable: 73.88 (As of Dec. 2025) — 64% Above Median

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LSE:TND Tandem Group PLC LSE:TND
56 GF Score
Price £1.80
GF Value £1.98
Valuation Fairly Valued
! 5 Warning Signs
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What is Tandem Group Days Payable?

Tandem Group LSE:TND 56 Days Payable is 73.88 as of Dec. 2025, which is 64% above its 10-year median of 44.96. GuruFocus rates LSE:TND with a GF Score™ of 56/100 and a GF Value™ of £1.98 (Fairly Valued). The stock has 5 warning signs investors should review. Among 779 Travel & Leisure companies, Tandem Group ranks better than 58.41% on this metric.

Tandem Group's average Accounts Payable for the six months ended in Dec. 2025 was £4.17 Mil. Tandem Group's Cost of Goods Sold for the six months ended in Dec. 2025 was £10.30 Mil. Hence, Tandem Group's Days Payable for the six months ended in Dec. 2025 was 73.88.

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

LSE:TND' s Days Payable Range Over the Past 10 Years
Min: 32.28   Med: 44.96   Max: 86.09
Current: 73.23

During the past 13 years, Tandem Group's highest Days Payable was 86.09. The lowest was 32.28. And the median was 44.96.

LSE:TND's Days Payable is ranked better than
58.41% of 779 companies
in the Travel & Leisure industry
Industry Median: 56.41 vs LSE:TND: 73.23

Tandem Group's Days Payable increased from Dec. 2024 (70.44) to Dec. 2025 (73.88). It may suggest that Tandem Group delayed paying its suppliers.


Tandem Group Days Payable Historical Data

* Premium members only.

The historical data trend for Tandem Group'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.

Tandem Group Days Payable Chart

Tandem Group 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 79.98 86.09 44.05 45.87 55.78

Tandem Group 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 66.16 94.97 70.44 92.71 73.88

LSE:TND vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, Tandem Group'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.


Tandem Group Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Tandem Group's Days Payable distribution charts can be found below:

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


LSE:TND
56GF Score
Tandem Group PLC LSE:TND
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tandem Group 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.

Tandem Group'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
=( (2.511 + 2.998) / 2 ) / 18.023*365
=2.7545 / 18.023*365
=55.78

Tandem Group'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
=( (5.339 + 2.998) / 2 ) / 10.297*365 / 2
=4.1685 / 10.297*365 / 2
=73.88

* 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 73.88 mean?
Tandem Group (LSE:TND) has a Days Payable of 73.88 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 Tandem Group and its competitors. This is 64% above median its historical median of 44.96. Over the past decade, Tandem Group's Days Payable has ranged from 32.28 to 86.09. According to the industry distribution chart, Tandem Group ranks #324 out of 779 companies in the Travel & Leisure industry, placing it in the top 41.6%.
Is Tandem Group's Days Payable too high?
Tandem Group's current Days Payable of 73.88 is 64% above median its 10-year median of 44.96. Over the past 10 years, this metric has ranged from a low of 32.28 to a high of 86.09. The Travel & Leisure industry median Days Payable is 56.41. Tandem Group's value of 73.88 is 31% above this industry median. Based on the distribution chart, Tandem Group ranks #324 out of 779 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Tandem Group has a GF Score™ of 56/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Tandem Group's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Tandem Group ranks #324 out of 779 companies for Days Payable. This puts Tandem Group in the upper half of its industry. The industry median Days Payable is 56.41. Tandem Group's value of 73.88 is 31% above this benchmark. Historically, Tandem Group's own Days Payable has ranged from 32.28 to 86.09 over the past decade. While the company's 10-year median is 44.96 vs. the industry median of 56.41, Tandem Group 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.41, based on 779 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. Tandem Group's current Days Payable of 73.88 is 31% 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 Tandem Group and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tandem Group's current Days Payable is 73.88, which is 64% above median its own 10-year median of 44.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tandem Group stock overvalued right now?
Based on GuruFocus' analysis, Tandem Group (LSE:TND) is currently considered Fairly Valued. The stock's GF Value™ is £1.98, compared to a current price of £1.80 — trading 9.1% below its estimated fair value. The current Days Payable is 73.88, which is 64% above median its 10-year median of 44.96 and 31% above the Travel & Leisure industry median of 56.41. Tandem Group's overall GF Score™ is 56/100 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 Tandem Group (LSE:TND), the current Days Payable is 73.88 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 Tandem Group (LSE:TND) Overvalued in 2026?

Based on GuruFocus' analysis, Tandem Group stock appears to be undervalued. The current stock price of £1.80 is trading 9.1% below its estimated GF Value™ of £1.98. GuruFocus considers Tandem Group to be Fairly Valued.

Key valuation signals for LSE:TND:

  • Days Payable: 73.88 (64% above median its 10-year median of 44.96)
  • GF Value™: £1.98 vs. price of £1.80 (9.1% below fair value)
  • GF Score™: 56/100 with 5 warning signs
  • Industry Position: 31% above the Travel & Leisure median (#324 of 779)

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


Tandem Group Business Description

Address 35 Tameside Drive, Castle Bromwich, Birmingham, GBR, B35 7AG
Tandem Group PLC is a designer, developer, distributor, and retailer of sports, leisure, and mobility products. Its products include bicycles and accessories, football training equipment, garden and camping, homewares and household appliances, mobility, outdoor play, snooker, pool and table sports, wheeled toys, and golf equipment, which are sold under various brands including Boss, Exile, Scorpion, Carpzone, Kickmaster, Windbar, Airwave, Disney, Shopkins, and Trolls. It has four segments: Toys, Sports & Leisure, Bicycles, including electric, Golf, and Home & Garden. The majority of its revenue comes from the Toys, Sports & Leisure segment. Geographically, the company generates maximum revenue from the United Kingdom, followed by Europe and the Rest of the World.
56GF Score

Get the complete analysis for LSE:TND

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

£1.80
Price
£1.98
GF Value