Liberty Flour Mills (PHS:LFM) Days Payable: 100.29 (As of Mar. 2026) — 492% Above Median


PHS:LFM Liberty Flour Mills Inc PHS:LFM
61 GF Score
Price ₱28.10
GF Value ₱14.41
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Liberty Flour Mills Days Payable?

Liberty Flour Mills PHS:LFM -4.58% 61 Days Payable is 100.29 as of Mar. 2026, which is 492% above its 10-year median of 16.95. GuruFocus rates PHS:LFM with a GF Score™ of 61/100 and a GF Value™ of ₱14.41 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,884 Consumer Packaged Goods companies, Liberty Flour Mills ranks better than 93.26% on this metric.

Liberty Flour Mills's average Accounts Payable for the three months ended in Mar. 2026 was ₱259 Mil. Liberty Flour Mills's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱236 Mil. Hence, Liberty Flour Mills's Days Payable for the three months ended in Mar. 2026 was 100.29.

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

PHS:LFM' s Days Payable Range Over the Past 10 Years
Min: 12.23   Med: 16.95   Max: 184.51
Current: 184.51

During the past 13 years, Liberty Flour Mills's highest Days Payable was 184.51. The lowest was 12.23. And the median was 16.95.

PHS:LFM's Days Payable is ranked better than
93.26% of 1884 companies
in the Consumer Packaged Goods industry
Industry Median: 43.885 vs PHS:LFM: 184.51

Liberty Flour Mills's Days Payable increased from Mar. 2025 (98.32) to Mar. 2026 (100.29). It may suggest that Liberty Flour Mills delayed paying its suppliers.


Liberty Flour Mills Days Payable Historical Data

* Premium members only.

The historical data trend for Liberty Flour Mills'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.

Liberty Flour Mills Days Payable Chart

Liberty Flour Mills 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 16.65 12.23 14.41 20.56 16.42

Liberty Flour Mills Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 98.32 257.03 276.18 118.69 100.29

PHS:LFM vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Liberty Flour Mills'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.


Liberty Flour Mills Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Liberty Flour Mills's Days Payable distribution charts can be found below:

* The bar in red indicates where Liberty Flour Mills's Days Payable falls into.


PHS:LFM
61GF Score
Liberty Flour Mills Inc PHS:LFM
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Liberty Flour Mills 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.

Liberty Flour Mills'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
=( (53.078 + 31.862) / 2 ) / 944.242*365
=42.47 / 944.242*365
=16.42

Liberty Flour Mills's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (31.862 + 486.058) / 2 ) / 235.62*365 / 4
=258.96 / 235.62*365 / 4
=100.29

* 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 100.29 mean?
Liberty Flour Mills (PHS:LFM) has a Days Payable of 100.29 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Liberty Flour Mills and its competitors. This is 492% above median its historical median of 16.95. Over the past decade, Liberty Flour Mills' Days Payable has ranged from 12.23 to 184.51. According to the industry distribution chart, Liberty Flour Mills ranks #127 out of 1884 companies in the Consumer Packaged Goods industry, placing it in the top 6.7%.
Is Liberty Flour Mills' Days Payable too high?
Liberty Flour Mills' current Days Payable of 100.29 is 492% above median its 10-year median of 16.95. Over the past 10 years, this metric has ranged from a low of 12.23 to a high of 184.51. The Consumer Packaged Goods industry median Days Payable is 43.89. Liberty Flour Mills' value of 100.29 is 128.5% above this industry median. Based on the distribution chart, Liberty Flour Mills ranks #127 out of 1884 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Liberty Flour Mills has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liberty Flour Mills' Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Liberty Flour Mills ranks #127 out of 1884 companies for Days Payable. This places Liberty Flour Mills in the top 7% of its industry — outperforming the majority of peers. The industry median Days Payable is 43.89. Liberty Flour Mills' value of 100.29 is 128.5% above this benchmark. Historically, Liberty Flour Mills' own Days Payable has ranged from 12.23 to 184.51 over the past decade. While the company's 10-year median is 16.95 vs. the industry median of 43.89, Liberty Flour Mills 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.89, based on 1,884 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. Liberty Flour Mills's current Days Payable of 100.29 is 128.5% 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 Liberty Flour Mills and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Liberty Flour Mills's current Days Payable is 100.29, which is 492% above median its own 10-year median of 16.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liberty Flour Mills stock overvalued right now?
Based on GuruFocus' analysis, Liberty Flour Mills (PHS:LFM) is currently considered Significantly Overvalued. The stock's GF Value™ is ₱14.41, compared to a current price of ₱28.10 — trading 95% above its estimated fair value. The current Days Payable is 100.29, which is 492% above median its 10-year median of 16.95 and 128.5% above the Consumer Packaged Goods industry median of 43.89. Liberty Flour Mills' overall GF Score™ is 61/100 with 7 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 Liberty Flour Mills (PHS:LFM), the current Days Payable is 100.29 as of Mar. 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 Liberty Flour Mills (PHS:LFM) Overvalued in 2026?

Based on GuruFocus' analysis, Liberty Flour Mills stock appears to be overvalued. The current stock price of ₱28.10 is trading 95% above its estimated GF Value™ of ₱14.41. GuruFocus considers Liberty Flour Mills to be Significantly Overvalued.

Key valuation signals for PHS:LFM:

  • Days Payable: 100.29 (492% above median its 10-year median of 16.95)
  • GF Value™: ₱14.41 vs. price of ₱28.10 (95% above fair value)
  • GF Score™: 61/100 with 7 warning signs
  • Industry Position: 128.5% above the Consumer Packaged Goods median (#127 of 1884)

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


Liberty Flour Mills Business Description

Address 835 Antonio Arnaiz Avenue, Liberty Building, Legaspi Village, Makati, PHL, 1223
Liberty Flour Mills Inc is a Philippines-based company. It operates in various business segments that are Bakery Flour, which manufactures flour and distributes its products; Mill Feed, which involves the utilization of its by-products and distribution/sales of its produce; and Real Estate and Investment, which involves the leasing of office and commercial units and investment in securities. Its products consist of EL Superior, LFM Bakers, pine tree, and LFM soft. The company derives maximum revenue from the Bakery Flour Segment.
61GF Score

Get the complete analysis for PHS:LFM

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

₱28.10
Price
₱14.41
GF Value