LUGWAR:LUG 56 Days Payable is 234.69 as of Mar. 2026, which is 135% above its 10-year median of 99.72. GuruFocus rates WAR:LUG with a GF Score™ of 56/100 and a GF Value™ of zł3.18 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 2,992 Industrial Products companies, LUG ranks better than 73.43% on this metric.
LUG's average Accounts Payable for the
three
months ended in Mar. 2026 was zł35.9 Mil. LUG's Cost of Goods Sold for the
three
months ended in Mar. 2026 was zł13.9 Mil.
Hence, LUG's Days Payable for the
three
months ended in Mar. 2026 was 234.69.
The historical rank and industry rank for LUG's Days Payable or its related term are showing as below:
WAR:LUG'
s Days Payable Range Over the Past 10 Years
Min: 93.33 Med: 99.72 Max: 142.47
Current: 139.17
During the past 13 years, LUG's highest Days Payable was 142.47. The lowest was 93.33. And the median was 99.72.
WAR:LUG's Days Payable is ranked better than 73.43% of 2992
companies
in the Industrial Products industry
Industry Median: 78.08
vs WAR:LUG: 139.17
LUG's Days Payable
increased
from Mar. 2025 (117.48) to Mar. 2026 (234.69).
It may suggest that LUGdelayed paying its suppliers.
LUG Days Payable Related Terms
LUG Days Payable Historical Data
* Premium members only.
The historical data trend for LUG'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.
For the Electrical Equipment & Parts subindustry, LUG'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.
LUG Days Payable vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, LUG's Days Payable distribution charts can be found below:
* The bar in red indicates where LUG's Days Payable falls into.
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.
LUG's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
LUG (WAR:LUG) has a Days Payable of 234.69 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 LUG and its competitors. This is 135% above median its historical median of 99.72. Over the past decade, LUG's Days Payable has ranged from 93.33 to 142.47. According to the industry distribution chart, LUG ranks #795 out of 2992 companies in the Industrial Products industry, placing it in the top 26.6%.
Is LUG's Days Payable too high?
LUG's current Days Payable of 234.69 is 135% above median its 10-year median of 99.72. Over the past 10 years, this metric has ranged from a low of 93.33 to a high of 142.47. The Industrial Products industry median Days Payable is 78.08. LUG's value of 234.69 is 200.6% above this industry median. Based on the distribution chart, LUG ranks #795 out of 2992 companies in the Industrial Products industry, which is above the industry midpoint. Overall, LUG has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does LUG's Days Payable compare to VRT and BE?
According to the Industrial Products industry distribution chart, LUG ranks #795 out of 2992 companies for Days Payable. This puts LUG in the upper half of its industry. The industry median Days Payable is 78.08. LUG's value of 234.69 is 200.6% above this benchmark. Historically, LUG's own Days Payable has ranged from 93.33 to 142.47 over the past decade. While the company's 10-year median is 99.72 vs. the industry median of 78.08, LUG 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 Industrial Products company?
The median Days Payable among Industrial Products companies is 78.08, based on 2,992 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. LUG's current Days Payable of 234.69 is 200.6% 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 LUG and its competitors. For the Industrial Products industry, the median Days Payable is 78.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LUG's current Days Payable is 234.69, which is 135% above median its own 10-year median of 99.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LUG stock overvalued right now?
Based on GuruFocus' analysis, LUG (WAR:LUG) is currently considered Possible Value Trap. The stock's GF Value™ is zł3.18, compared to a current price of zł2.00 — trading 37.1% below its estimated fair value. The current Days Payable is 234.69, which is 135% above median its 10-year median of 99.72 and 200.6% above the Industrial Products industry median of 78.08. LUG's overall GF Score™ is 56/100 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 LUG (WAR:LUG), the current Days Payable is 234.69 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 LUG (WAR:LUG) Overvalued in 2026?
Based on GuruFocus' analysis, LUG stock appears to be undervalued.
The current stock price of zł2.00 is trading 37.1% below its estimated GF Value™ of zł3.18.
GuruFocus considers LUG to be Possible Value Trap.
Key valuation signals for WAR:LUG:
Days Payable: 234.69 (135% above median its 10-year median of 99.72)
GF Value™: zł3.18 vs. price of zł2.00 (37.1% below fair value)
Industry Position: 200.6% above the Industrial Products median (#795 of 2992)
No single metric tells the full story. See the WAR:LUG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
LUG SA is a Poland based company involved in manufacturing industrial and decorative lighting fittings and sales of electrical materials. The company offers a wide range of outdoor fittings for building illumination, gas station, street, and parking lot lighting.
56GF Score
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