L & K Engineering Co (TPE:6139) Days Payable: 103.32 (As of Jun. 2026) — Near Median

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TPE:6139 L & K Engineering Co Ltd TPE:6139
69 GF Score
Price NT$775.00
! 2 Warning Signs
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What is L & K Engineering Co Days Payable?

L & K Engineering Co TPE:6139 -1.15% 69 Days Payable is 103.32 as of Jun. 2026, which is 9% below its 10-year median of 114.11. GuruFocus rates TPE:6139 with a GF Score™ of 69/100. The stock has 2 warning signs investors should review. Among 1,718 Construction companies, L & K Engineering Co ranks better than 62.51% on this metric.

L & K Engineering Co's average Accounts Payable for the three months ended in Jun. 2026 was NT$22,843 Mil. L & K Engineering Co's Cost of Goods Sold for the three months ended in Jun. 2026 was NT$20,175 Mil. Hence, L & K Engineering Co's Days Payable for the three months ended in Jun. 2026 was 103.32.

The historical rank and industry rank for L & K Engineering Co's Days Payable or its related term are showing as below:

TPE:6139' s Days Payable Range Over the Past 10 Years
Min: 69.88   Med: 114.11   Max: 1882.98
Current: 100.49

During the past 13 years, L & K Engineering Co's highest Days Payable was 1882.98. The lowest was 69.88. And the median was 114.11.

TPE:6139's Days Payable is ranked better than
62.51% of 1718 companies
in the Construction industry
Industry Median: 76.81 vs TPE:6139: 100.49

L & K Engineering Co's Days Payable declined from Jun. 2025 (112.60) to Jun. 2026 (103.32). It may suggest that L & K Engineering Co accelerated paying its suppliers.


L & K Engineering Co Days Payable Historical Data

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The historical data trend for L & K Engineering 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.

L & K Engineering Co Days Payable Chart

L & K Engineering 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 121.93 1,882.98 69.88 113.27 105.51

L & K Engineering Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 112.60 89.05 93.89 120.85 103.32

TPE:6139 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, L & K Engineering 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.


L & K Engineering Co Days Payable vs Construction Industry

For the Construction industry and Industrials sector, L & K Engineering Co's Days Payable distribution charts can be found below:

* The bar in red indicates where L & K Engineering Co's Days Payable falls into.


TPE:6139
69GF Score
L & K Engineering Co Ltd TPE:6139
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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L & K Engineering 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.

L & K Engineering 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
=( (15727.129 + 21915.081) / 2 ) / 65110.788*365
=18821.105 / 65110.788*365
=105.51

L & K Engineering Co's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (21883.838 + 23802.337) / 2 ) / 20175.354*365 / 4
=22843.0875 / 20175.354*365 / 4
=103.32

* 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 103.32 mean?
L & K Engineering Co (TPE:6139) has a Days Payable of 103.32 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on L & K Engineering Co and its competitors. This is near median its historical median of 114.11. Over the past decade, L & K Engineering Co's Days Payable has ranged from 69.88 to 1,882.98. According to the industry distribution chart, L & K Engineering Co ranks #644 out of 1718 companies in the Construction industry, placing it in the top 37.5%.
Is L & K Engineering Co's Days Payable too high?
L & K Engineering Co's current Days Payable of 103.32 is near median its 10-year median of 114.11. Over the past 10 years, this metric has ranged from a low of 69.88 to a high of 1,882.98. The Construction industry median Days Payable is 76.81. L & K Engineering Co's value of 103.32 is 34.5% above this industry median. Based on the distribution chart, L & K Engineering Co ranks #644 out of 1718 companies in the Construction industry, which is above the industry midpoint. Overall, L & K Engineering Co has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does L & K Engineering Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, L & K Engineering Co ranks #644 out of 1718 companies for Days Payable. This puts L & K Engineering Co in the upper half of its industry. The industry median Days Payable is 76.81. L & K Engineering Co's value of 103.32 is 34.5% above this benchmark. Historically, L & K Engineering Co's own Days Payable has ranged from 69.88 to 1,882.98 over the past decade. While the company's 10-year median is 114.11 vs. the industry median of 76.81, L & K Engineering 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 a Construction company?
The median Days Payable among Construction companies is 76.81, based on 1,718 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. L & K Engineering Co's current Days Payable of 103.32 is 34.5% 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 L & K Engineering Co and its competitors. For the Construction industry, the median Days Payable is 76.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. L & K Engineering Co's current Days Payable is 103.32, which is near median its own 10-year median of 114.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L & K Engineering Co stock overvalued right now?
L & K Engineering Co (TPE:6139) has a current Days Payable of 103.32. The current Days Payable is 103.32, which is near median its 10-year median of 114.11 and 34.5% above the Construction industry median of 76.81. L & K Engineering Co's overall GF Score™ is 69/100 with 2 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 L & K Engineering Co (TPE:6139), the current Days Payable is 103.32 as of Jun. 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.

L & K Engineering Co Business Description

Address No.17, Lane 120, Section 1, Neihu Road, 5th Floor, Neihu District, Taipei City, TWN, 11493
L & K Engineering Co Ltd is a Taiwan-based professional engineering company that provides fully integrated turnkey engineering services for cleanroom construction projects, process utility systems, electrical and mechanical engineering, and other associated engineering projects. The main business includes design and manufacture of hospitals, pharmaceutical and biochemically sterile rooms, electronics clean room, related mechanical and electrical peripherals, and manufacturing process pipelines, especially turnkey engineering services.
69GF Score

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

NT$775.00
Price