Less (WAR:LES) Days Payable: 136.34 (As of Mar. 2026) — 104% Above Median


WAR:LES Less SA WAR:LES
30 GF Score
Price zł0.24
! 2 Warning Signs
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What is Less Days Payable?

Less WAR:LES +1.29% 30 Days Payable is 136.34 as of Mar. 2026, which is 104% above its 10-year median of 66.99. GuruFocus rates WAR:LES with a GF Score™ of 30/100. The stock has 2 warning signs investors should review. Among 1,310 Vehicles & Parts companies, Less ranks better than 94.58% on this metric.

Less's average Accounts Payable for the three months ended in Mar. 2026 was zł13.50 Mil. Less's Cost of Goods Sold for the three months ended in Mar. 2026 was zł9.03 Mil. Hence, Less's Days Payable for the three months ended in Mar. 2026 was 136.34.

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

WAR:LES' s Days Payable Range Over the Past 10 Years
Min: 56.88   Med: 66.99   Max: 329412.5
Current: 220.41

During the past 13 years, Less's highest Days Payable was 329412.50. The lowest was 56.88. And the median was 66.99.

WAR:LES's Days Payable is ranked better than
94.58% of 1310 companies
in the Vehicles & Parts industry
Industry Median: 67.015 vs WAR:LES: 220.41

Less's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (136.34). It may suggest that Less delayed paying its suppliers.


Less Days Payable Historical Data

* Premium members only.

The historical data trend for Less'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.

Less Days Payable Chart

Less 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 0.00 329,412.50 0.00 0.00 0.00

Less 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 0.00 0.00 0.00 0.00 136.34

WAR:LES vs ORLY, AZO, GPC: Days Payable Comparison

For the Auto Parts subindustry, Less'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.


Less Days Payable vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Less's Days Payable distribution charts can be found below:

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


WAR:LES
30GF Score
Less SA WAR:LES
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Less 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.

Less'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
=( (0.136 + 0.285) / 2 ) / 0*365
=0.2105 / 0*365
=N/A

Less'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
=( (0.285 + 26.709) / 2 ) / 9.033*365 / 4
=13.497 / 9.033*365 / 4
=136.34

* 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 136.34 mean?
Less (WAR:LES) has a Days Payable of 136.34 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 Less and its competitors. This is 104% above median its historical median of 66.99. Over the past decade, Less' Days Payable has ranged from 56.88 to 329,412.50. According to the industry distribution chart, Less ranks #71 out of 1310 companies in the Vehicles & Parts industry, placing it in the top 5.4%.
Is Less' Days Payable too high?
Less' current Days Payable of 136.34 is 104% above median its 10-year median of 66.99. Over the past 10 years, this metric has ranged from a low of 56.88 to a high of 329,412.50. The Vehicles & Parts industry median Days Payable is 67.02. Less' value of 136.34 is 103.4% above this industry median. Based on the distribution chart, Less ranks #71 out of 1310 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, Less has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Less' Days Payable compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Less ranks #71 out of 1310 companies for Days Payable. This places Less in the top 5% of its industry — outperforming the majority of peers. The industry median Days Payable is 67.02. Less' value of 136.34 is 103.4% above this benchmark. Historically, Less' own Days Payable has ranged from 56.88 to 329,412.50 over the past decade. While the company's 10-year median is 66.99 vs. the industry median of 67.02, Less 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 Vehicles & Parts company?
The median Days Payable among Vehicles & Parts companies is 67.02, based on 1,310 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. Less's current Days Payable of 136.34 is 103.4% 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 Less and its competitors. For the Vehicles & Parts industry, the median Days Payable is 67.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Less's current Days Payable is 136.34, which is 104% above median its own 10-year median of 66.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Less stock overvalued right now?
Less (WAR:LES) has a current Days Payable of 136.34. The current Days Payable is 136.34, which is 104% above median its 10-year median of 66.99 and 103.4% above the Vehicles & Parts industry median of 67.02. Less' overall GF Score™ is 30/100 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 Less (WAR:LES), the current Days Payable is 136.34 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.

Less Business Description

Address Kosciuszki 19, Wroclaw, POL, 50-027
Less SA formerly Groclin SA is a Poland based company involved in the operations of the automotive sector in Europe. It provides seat covers for automotive and aircraft industries, as well as for buses and trains; and seats for passengers cars, and utility vehicles and aircraft.
30GF Score

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