Lec (TSE:7874) Days Payable: 21.13 (As of Mar. 2026) — Near Median


TSE:7874 Lec Inc TSE:7874
73 GF Score
Price 円952.00
GF Value 円1,292.11
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Lec Days Payable?

Lec TSE:7874 +1.49% 73 Days Payable is 21.13 as of Mar. 2026, which is 5% above its 10-year median of 20.17. GuruFocus rates TSE:7874 with a GF Score™ of 73/100 and a GF Value™ of 円1,292.11 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, Lec ranks worse than 85.59% on this metric.

Lec's average Accounts Payable for the three months ended in Mar. 2026 was 円2,598 Mil. Lec's Cost of Goods Sold for the three months ended in Mar. 2026 was 円11,218 Mil. Hence, Lec's Days Payable for the three months ended in Mar. 2026 was 21.13.

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

TSE:7874' s Days Payable Range Over the Past 10 Years
Min: 14.98   Med: 20.17   Max: 24.03
Current: 19.03

During the past 13 years, Lec's highest Days Payable was 24.03. The lowest was 14.98. And the median was 20.17.

TSE:7874's Days Payable is ranked worse than
85.59% of 1881 companies
in the Consumer Packaged Goods industry
Industry Median: 43.96 vs TSE:7874: 19.03

Lec's Days Payable declined from Mar. 2025 (22.31) to Mar. 2026 (21.13). It may suggest that Lec accelerated paying its suppliers.


Lec Days Payable Historical Data

* Premium members only.

The historical data trend for Lec'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.

Lec Days Payable Chart

Lec Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 24.03 21.28 18.54 18.21 19.86

Lec 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 22.31 19.71 17.66 17.01 21.13

TSE:7874 vs PG, CL, KVUE: Days Payable Comparison

For the Household & Personal Products subindustry, Lec'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.


Lec Days Payable vs Consumer Packaged Goods Industry

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

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


TSE:7874
73GF Score
Lec Inc TSE:7874
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lec 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.

Lec's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (2634 + 2547) / 2 ) / 47606*365
=2590.5 / 47606*365
=19.86

Lec'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
=( (2648 + 2547) / 2 ) / 11218*365 / 4
=2597.5 / 11218*365 / 4
=21.13

* 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 21.13 mean?
Lec (TSE:7874) has a Days Payable of 21.13 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 Lec and its competitors. This is near median its historical median of 20.17. Over the past decade, Lec's Days Payable has ranged from 14.98 to 24.03. According to the industry distribution chart, Lec ranks #1610 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 85.6%.
Is Lec's Days Payable too high?
Lec's current Days Payable of 21.13 is near median its 10-year median of 20.17. Over the past 10 years, this metric has ranged from a low of 14.98 to a high of 24.03. The Consumer Packaged Goods industry median Days Payable is 43.96. Lec's value of 21.13 is 51.9% below this industry median. Based on the distribution chart, Lec ranks #1610 out of 1881 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Lec has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lec's Days Payable compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Lec ranks #1610 out of 1881 companies for Days Payable. This places Lec in the lower half of its industry. The industry median Days Payable is 43.96. Lec's value of 21.13 is 51.9% below this benchmark. Historically, Lec's own Days Payable has ranged from 14.98 to 24.03 over the past decade. While the company's 10-year median is 20.17 vs. the industry median of 43.96, Lec has consistently been below 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 43.96, based on 1,881 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. Lec's current Days Payable of 21.13 is 51.9% below 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 Lec and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lec's current Days Payable is 21.13, which is near median its own 10-year median of 20.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lec stock overvalued right now?
Based on GuruFocus' analysis, Lec (TSE:7874) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,292.11, compared to a current price of 円952.00 — trading 26.3% below its estimated fair value. The current Days Payable is 21.13, which is near median its 10-year median of 20.17 and 51.9% below the Consumer Packaged Goods industry median of 43.96. Lec's overall GF Score™ is 73/100 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 Lec (TSE:7874), the current Days Payable is 21.13 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 Lec (TSE:7874) Overvalued in 2026?

Based on GuruFocus' analysis, Lec stock appears to be undervalued. The current stock price of 円952.00 is trading 26.3% below its estimated GF Value™ of 円1,292.11. GuruFocus considers Lec to be Modestly Undervalued.

Key valuation signals for TSE:7874:

  • Days Payable: 21.13 (near median its 10-year median of 20.17)
  • GF Value™: 円1,292.11 vs. price of 円952.00 (26.3% below fair value)
  • GF Score™: 73/100 with 5 warning signs
  • Industry Position: 51.9% below the Consumer Packaged Goods median (#1610 of 1881)

No single metric tells the full story. See the TSE:7874 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lec Business Description

Address 3-15-1 Nihonbashi-hamacho, Chuo-Ku, Tokyo, JPN, 103-0007
Lec Inc engages in the manufacture, sale, and import-export of household utensils, gift articles, and corporate sales palpate articles. It offers its products in various groups namely hook group, kitchen, bath supplies, toilet supplies, cleaning supplies and laundry article. Its products include sticker hooks, paper towel holders, electric toothbrush holders, cleaning tools, and extendable folding laundry clothes hangers.
73GF Score

Get the complete analysis for TSE:7874

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

円952.00
Price
円1,292.11
GF Value