Lena Lighting (WAR:LEN) Days Payable: 48.11 (As of Mar. 2026) — 14% Above Median


WAR:LEN Lena Lighting SA WAR:LEN
72 GF Score
Price zł2.15
GF Value zł2.91
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Lena Lighting Days Payable?

Lena Lighting WAR:LEN 72 Days Payable is 48.11 as of Mar. 2026, which is 14% above its 10-year median of 42.07. GuruFocus rates WAR:LEN with a GF Score™ of 72/100 and a GF Value™ of zł2.91 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 2,986 Industrial Products companies, Lena Lighting ranks worse than 78.67% on this metric.

Lena Lighting's average Accounts Payable for the three months ended in Mar. 2026 was zł11.5 Mil. Lena Lighting's Cost of Goods Sold for the three months ended in Mar. 2026 was zł21.9 Mil. Hence, Lena Lighting's Days Payable for the three months ended in Mar. 2026 was 48.11.

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

WAR:LEN' s Days Payable Range Over the Past 10 Years
Min: 33.92   Med: 42.07   Max: 53.83
Current: 39.64

During the past 13 years, Lena Lighting's highest Days Payable was 53.83. The lowest was 33.92. And the median was 42.07.

WAR:LEN's Days Payable is ranked worse than
78.67% of 2986 companies
in the Industrial Products industry
Industry Median: 78.065 vs WAR:LEN: 39.64

Lena Lighting's Days Payable increased from Mar. 2025 (40.48) to Mar. 2026 (48.11). It may suggest that Lena Lighting delayed paying its suppliers.


Lena Lighting Days Payable Historical Data

* Premium members only.

The historical data trend for Lena Lighting'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.

Lena Lighting Days Payable Chart

Lena Lighting 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 53.83 42.15 44.53 47.79 41.98

Lena Lighting 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 40.48 33.96 37.43 38.23 48.11

WAR:LEN vs VRT, BE, HUBB: Days Payable Comparison

For the Electrical Equipment & Parts subindustry, Lena Lighting'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.


Lena Lighting Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Lena Lighting's Days Payable distribution charts can be found below:

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


WAR:LEN
72GF Score
Lena Lighting SA WAR:LEN
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lena Lighting 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.

Lena Lighting'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
=( (10.566 + 11.102) / 2 ) / 94.206*365
=10.834 / 94.206*365
=41.98

Lena Lighting'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
=( (11.102 + 11.948) / 2 ) / 21.858*365 / 4
=11.525 / 21.858*365 / 4
=48.11

* 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 48.11 mean?
Lena Lighting (WAR:LEN) has a Days Payable of 48.11 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 Lena Lighting and its competitors. This is 14% above median its historical median of 42.07. Over the past decade, Lena Lighting's Days Payable has ranged from 33.92 to 53.83. According to the industry distribution chart, Lena Lighting ranks #2349 out of 2986 companies in the Industrial Products industry, placing it in the top 78.7%.
Is Lena Lighting's Days Payable too high?
Lena Lighting's current Days Payable of 48.11 is 14% above median its 10-year median of 42.07. Over the past 10 years, this metric has ranged from a low of 33.92 to a high of 53.83. The Industrial Products industry median Days Payable is 78.07. Lena Lighting's value of 48.11 is 38.4% below this industry median. Based on the distribution chart, Lena Lighting ranks #2349 out of 2986 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Lena Lighting has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lena Lighting's Days Payable compare to VRT and BE?
According to the Industrial Products industry distribution chart, Lena Lighting ranks #2349 out of 2986 companies for Days Payable. This places Lena Lighting in the lower half of its industry. The industry median Days Payable is 78.07. Lena Lighting's value of 48.11 is 38.4% below this benchmark. Historically, Lena Lighting's own Days Payable has ranged from 33.92 to 53.83 over the past decade. While the company's 10-year median is 42.07 vs. the industry median of 78.07, Lena Lighting 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.07, based on 2,986 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. Lena Lighting's current Days Payable of 48.11 is 38.4% 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 Lena Lighting and its competitors. For the Industrial Products industry, the median Days Payable is 78.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lena Lighting's current Days Payable is 48.11, which is 14% above median its own 10-year median of 42.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lena Lighting stock overvalued right now?
Based on GuruFocus' analysis, Lena Lighting (WAR:LEN) is currently considered Modestly Undervalued. The stock's GF Value™ is zł2.91, compared to a current price of zł2.15 — trading 26.1% below its estimated fair value. The current Days Payable is 48.11, which is 14% above median its 10-year median of 42.07 and 38.4% below the Industrial Products industry median of 78.07. Lena Lighting's overall GF Score™ is 72/100 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 Lena Lighting (WAR:LEN), the current Days Payable is 48.11 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 Lena Lighting (WAR:LEN) Overvalued in 2026?

Based on GuruFocus' analysis, Lena Lighting stock appears to be undervalued. The current stock price of zł2.15 is trading 26.1% below its estimated GF Value™ of zł2.91. GuruFocus considers Lena Lighting to be Modestly Undervalued.

Key valuation signals for WAR:LEN:

  • Days Payable: 48.11 (14% above median its 10-year median of 42.07)
  • GF Value™: zł2.91 vs. price of zł2.15 (26.1% below fair value)
  • GF Score™: 72/100 with 7 warning signs
  • Industry Position: 38.4% below the Industrial Products median (#2349 of 2986)

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


Lena Lighting Business Description

Address ul. Kornicka 52, Sroda Wielkopolska, POL, 63-000
Lena Lighting SA is a Poland based producer of professional, investment light fittings. Its products include surface-mounted wall and ceiling fitting for use with fluorescent tubes; one-sided and double-sided evacuation lighting fittings.
72GF Score

Get the complete analysis for WAR:LEN

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

zł2.15
Price
zł2.91
GF Value