Lukardi Spolka Akcyjna (WAR:LUK) Days Payable: 311.37 (As of Mar. 2026) — 21% Below Median

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WAR:LUK Lukardi Spolka Akcyjna WAR:LUK
50 GF Score
Price zł0.42
GF Value zł0.36
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Lukardi Spolka Akcyjna Days Payable?

Lukardi Spolka Akcyjna WAR:LUK 50 Days Payable is 311.37 as of Mar. 2026, which is 21% below its 10-year median of 391.84. GuruFocus rates WAR:LUK with a GF Score™ of 50/100 and a GF Value™ of zł0.36 (Modestly Overvalued). The stock has 9 warning signs investors should review. Among 2,608 Software companies, Lukardi Spolka Akcyjna ranks better than 90.07% on this metric.

Lukardi Spolka Akcyjna's average Accounts Payable for the three months ended in Mar. 2026 was zł5.31 Mil. Lukardi Spolka Akcyjna's Cost of Goods Sold for the three months ended in Mar. 2026 was zł1.56 Mil. Hence, Lukardi Spolka Akcyjna's Days Payable for the three months ended in Mar. 2026 was 311.37.

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

WAR:LUK' s Days Payable Range Over the Past 10 Years
Min: 175.51   Med: 391.84   Max: 4008.4
Current: 353.18

During the past 11 years, Lukardi Spolka Akcyjna's highest Days Payable was 4008.40. The lowest was 175.51. And the median was 391.84.

WAR:LUK's Days Payable is ranked better than
90.07% of 2608 companies
in the Software industry
Industry Median: 52.785 vs WAR:LUK: 353.18

Lukardi Spolka Akcyjna's Days Payable increased from Mar. 2025 (236.40) to Mar. 2026 (311.37). It may suggest that Lukardi Spolka Akcyjna delayed paying its suppliers.


Lukardi Spolka Akcyjna Days Payable Historical Data

* Premium members only.

The historical data trend for Lukardi Spolka Akcyjna'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.

Lukardi Spolka Akcyjna Days Payable Chart

Lukardi Spolka Akcyjna 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 464.63 175.51 185.71 184.26 319.04

Lukardi Spolka Akcyjna 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 236.40 381.35 330.54 393.07 311.37

WAR:LUK vs IBM, ACN, FISV: Days Payable Comparison

For the Information Technology Services subindustry, Lukardi Spolka Akcyjna'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.


Lukardi Spolka Akcyjna Days Payable vs Software Industry

For the Software industry and Technology sector, Lukardi Spolka Akcyjna's Days Payable distribution charts can be found below:

* The bar in red indicates where Lukardi Spolka Akcyjna's Days Payable falls into.


WAR:LUK
50GF Score
Lukardi Spolka Akcyjna WAR:LUK
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lukardi Spolka Akcyjna 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.

Lukardi Spolka Akcyjna'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
=( (4.791 + 4.885) / 2 ) / 5.535*365
=4.838 / 5.535*365
=319.04

Lukardi Spolka Akcyjna'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
=( (4.885 + 5.734) / 2 ) / 1.556*365 / 4
=5.3095 / 1.556*365 / 4
=311.37

* 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 311.37 mean?
Lukardi Spolka Akcyjna (WAR:LUK) has a Days Payable of 311.37 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 Lukardi Spolka Akcyjna and its competitors. This is 21% below median its historical median of 391.84. Over the past decade, Lukardi Spolka Akcyjna's Days Payable has ranged from 175.51 to 4,008.40. According to the industry distribution chart, Lukardi Spolka Akcyjna ranks #259 out of 2608 companies in the Software industry, placing it in the top 9.9%.
Is Lukardi Spolka Akcyjna's Days Payable too high?
Lukardi Spolka Akcyjna's current Days Payable of 311.37 is 21% below median its 10-year median of 391.84. Over the past 10 years, this metric has ranged from a low of 175.51 to a high of 4,008.40. The Software industry median Days Payable is 52.79. Lukardi Spolka Akcyjna's value of 311.37 is 489.9% above this industry median. Based on the distribution chart, Lukardi Spolka Akcyjna ranks #259 out of 2608 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Lukardi Spolka Akcyjna has a GF Score™ of 50/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lukardi Spolka Akcyjna's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, Lukardi Spolka Akcyjna ranks #259 out of 2608 companies for Days Payable. This places Lukardi Spolka Akcyjna in the top 10% of its industry — outperforming the majority of peers. The industry median Days Payable is 52.79. Lukardi Spolka Akcyjna's value of 311.37 is 489.9% above this benchmark. Historically, Lukardi Spolka Akcyjna's own Days Payable has ranged from 175.51 to 4,008.40 over the past decade. While the company's 10-year median is 391.84 vs. the industry median of 52.79, Lukardi Spolka Akcyjna 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 Software company?
The median Days Payable among Software companies is 52.79, based on 2,608 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. Lukardi Spolka Akcyjna's current Days Payable of 311.37 is 489.9% 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 Lukardi Spolka Akcyjna and its competitors. For the Software industry, the median Days Payable is 52.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lukardi Spolka Akcyjna's current Days Payable is 311.37, which is 21% below median its own 10-year median of 391.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lukardi Spolka Akcyjna stock overvalued right now?
Based on GuruFocus' analysis, Lukardi Spolka Akcyjna (WAR:LUK) is currently considered Modestly Overvalued. The stock's GF Value™ is zł0.36, compared to a current price of zł0.42 — trading 16.7% above its estimated fair value. The current Days Payable is 311.37, which is 21% below median its 10-year median of 391.84 and 489.9% above the Software industry median of 52.79. Lukardi Spolka Akcyjna's overall GF Score™ is 50/100 with 9 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 Lukardi Spolka Akcyjna (WAR:LUK), the current Days Payable is 311.37 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 Lukardi Spolka Akcyjna (WAR:LUK) Overvalued in 2026?

Based on GuruFocus' analysis, Lukardi Spolka Akcyjna stock appears to be overvalued. The current stock price of zł0.42 is trading 16.7% above its estimated GF Value™ of zł0.36. GuruFocus considers Lukardi Spolka Akcyjna to be Modestly Overvalued.

Key valuation signals for WAR:LUK:

  • Days Payable: 311.37 (21% below median its 10-year median of 391.84)
  • GF Value™: zł0.36 vs. price of zł0.42 (16.7% above fair value)
  • GF Score™: 50/100 with 9 warning signs
  • Industry Position: 489.9% above the Software median (#259 of 2608)

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


Lukardi Spolka Akcyjna Business Description

Address Ulica Teczowa 3, Poznan, POL, 60-275
Lukardi Spolka Akcyjna is engaged in implementation, consulting, hosting, and building IT solutions. The company provides professional services to maintain and develop SAP systems.
50GF Score

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

zł0.42
Price
zł0.36
GF Value