Liaoning Energy Industry Co (SHSE:600758) Days Payable: 130.48 (As of Mar. 2026) — 12% Below Median

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SHSE:600758 Liaoning Energy Industry Co Ltd SHSE:600758
58 GF Score
Price ¥3.13
GF Value ¥2.83
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Liaoning Energy Industry Co Days Payable?

Liaoning Energy Industry Co SHSE:600758 +1.29% 58 Days Payable is 130.48 as of Mar. 2026, which is 12% below its 10-year median of 147.55. GuruFocus rates SHSE:600758 with a GF Score™ of 58/100 and a GF Value™ of ¥2.83 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 482 Utilities - Regulated companies, Liaoning Energy Industry Co ranks better than 79.25% on this metric.

Liaoning Energy Industry Co's average Accounts Payable for the three months ended in Mar. 2026 was ¥1,529 Mil. Liaoning Energy Industry Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ¥1,069 Mil. Hence, Liaoning Energy Industry Co's Days Payable for the three months ended in Mar. 2026 was 130.48.

The historical rank and industry rank for Liaoning Energy Industry Co's Days Payable or its related term are showing as below:

SHSE:600758' s Days Payable Range Over the Past 10 Years
Min: 108.83   Med: 147.55   Max: 192.07
Current: 157.86

During the past 13 years, Liaoning Energy Industry Co's highest Days Payable was 192.07. The lowest was 108.83. And the median was 147.55.

SHSE:600758's Days Payable is ranked better than
79.25% of 482 companies
in the Utilities - Regulated industry
Industry Median: 70.105 vs SHSE:600758: 157.86

Liaoning Energy Industry Co's Days Payable declined from Mar. 2025 (155.17) to Mar. 2026 (130.48). It may suggest that Liaoning Energy Industry Co accelerated paying its suppliers.


Liaoning Energy Industry Co Days Payable Historical Data

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The historical data trend for Liaoning Energy Industry Co'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.

Liaoning Energy Industry Co Days Payable Chart

Liaoning Energy Industry Co 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 152.54 177.89 192.07 187.66 164.02

Liaoning Energy Industry Co 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 155.17 214.19 176.53 126.06 130.48

SHSE:600758 vs NEE, SO, DUK: Days Payable Comparison

For the Utilities - Regulated Electric subindustry, Liaoning Energy Industry Co'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.


Liaoning Energy Industry Co Days Payable vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Liaoning Energy Industry Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Liaoning Energy Industry Co's Days Payable falls into.


SHSE:600758
58GF Score
Liaoning Energy Industry Co Ltd SHSE:600758
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Liaoning Energy Industry Co 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.

Liaoning Energy Industry Co'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
=( (2102.465 + 1589.394) / 2 ) / 4107.852*365
=1845.9295 / 4107.852*365
=164.02

Liaoning Energy Industry Co'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
=( (1589.394 + 1467.773) / 2 ) / 1069.013*365 / 4
=1528.5835 / 1069.013*365 / 4
=130.48

* 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 130.48 mean?
Liaoning Energy Industry Co (SHSE:600758) has a Days Payable of 130.48 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 Liaoning Energy Industry Co and its competitors. This is 12% below median its historical median of 147.55. Over the past decade, Liaoning Energy Industry Co's Days Payable has ranged from 108.83 to 192.07. According to the industry distribution chart, Liaoning Energy Industry Co ranks #100 out of 482 companies in the Utilities - Regulated industry, placing it in the top 20.7%.
Is Liaoning Energy Industry Co's Days Payable too high?
Liaoning Energy Industry Co's current Days Payable of 130.48 is 12% below median its 10-year median of 147.55. Over the past 10 years, this metric has ranged from a low of 108.83 to a high of 192.07. The Utilities - Regulated industry median Days Payable is 70.11. Liaoning Energy Industry Co's value of 130.48 is 86.1% above this industry median. Based on the distribution chart, Liaoning Energy Industry Co ranks #100 out of 482 companies in the Utilities - Regulated industry, which is in the top quartile — a strong position relative to peers. Overall, Liaoning Energy Industry Co has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liaoning Energy Industry Co's Days Payable compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Liaoning Energy Industry Co ranks #100 out of 482 companies for Days Payable. This places Liaoning Energy Industry Co in the top 21% of its industry — outperforming the majority of peers. The industry median Days Payable is 70.11. Liaoning Energy Industry Co's value of 130.48 is 86.1% above this benchmark. Historically, Liaoning Energy Industry Co's own Days Payable has ranged from 108.83 to 192.07 over the past decade. While the company's 10-year median is 147.55 vs. the industry median of 70.11, Liaoning Energy Industry Co 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 an Utilities - Regulated company?
The median Days Payable among Utilities - Regulated companies is 70.11, based on 482 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. Liaoning Energy Industry Co's current Days Payable of 130.48 is 86.1% 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 Liaoning Energy Industry Co and its competitors. For the Utilities - Regulated industry, the median Days Payable is 70.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Liaoning Energy Industry Co's current Days Payable is 130.48, which is 12% below median its own 10-year median of 147.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liaoning Energy Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Liaoning Energy Industry Co (SHSE:600758) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥2.83, compared to a current price of ¥3.13 — trading 10.6% above its estimated fair value. The current Days Payable is 130.48, which is 12% below median its 10-year median of 147.55 and 86.1% above the Utilities - Regulated industry median of 70.11. Liaoning Energy Industry Co's overall GF Score™ is 58/100 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 Liaoning Energy Industry Co (SHSE:600758), the current Days Payable is 130.48 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 Liaoning Energy Industry Co (SHSE:600758) Overvalued in 2026?

Based on GuruFocus' analysis, Liaoning Energy Industry Co stock appears to be overvalued. The current stock price of ¥3.13 is trading 10.6% above its estimated GF Value™ of ¥2.83. GuruFocus considers Liaoning Energy Industry Co to be Modestly Overvalued.

Key valuation signals for SHSE:600758:

  • Days Payable: 130.48 (12% below median its 10-year median of 147.55)
  • GF Value™: ¥2.83 vs. price of ¥3.13 (10.6% above fair value)
  • GF Score™: 58/100 with 5 warning signs
  • Industry Position: 86.1% above the Utilities - Regulated median (#100 of 482)

No single metric tells the full story. See the SHSE:600758 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Liaoning Energy Industry Co Business Description

Address No. 1-1, Qingnian Street, Floor 29, Building 1, Shenhe District, Liaoning Province, Shenyang, CHN, 110000
Liaoning Energy Industry Co Ltd, formerly Liaoning Hongyang Energy Resource Invest Co Ltd is a China-based company engaged in electric power generation, heat supply, and steam supply.
58GF Score

Get the complete analysis for SHSE:600758

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

¥3.13
Price
¥2.83
GF Value