L'OrealXSWX:OR 99 Days Payable is 217.96 as of Dec. 2025, which is 2% above its 10-year median of 213.53. GuruFocus rates XSWX:OR with a GF Score™ of 99/100 and a GF Value™ of CHF366.59. The stock has 3 warning signs investors should review. Among 1,884 Consumer Packaged Goods companies, L'Oreal ranks better than 94.85% on this metric.
L'Oreal's average Accounts Payable for the
six
months ended in Dec. 2025 was CHF6,264 Mil. L'Oreal's Cost of Goods Sold for the
six
months ended in Dec. 2025 was CHF5,245 Mil.
Hence, L'Oreal's Days Payable for the
six
months ended in Dec. 2025 was 217.96.
The historical rank and industry rank for L'Oreal's Days Payable or its related term are showing as below:
XSWX:OR'
s Days Payable Range Over the Past 10 Years
Min: 205.24 Med: 213.53 Max: 234.42
Current: 213.58
During the past 13 years, L'Oreal's highest Days Payable was 234.42. The lowest was 205.24. And the median was 213.53.
XSWX:OR's Days Payable is ranked better than 94.85% of 1884
companies
in the Consumer Packaged Goods industry
Industry Median: 43.885
vs XSWX:OR: 213.58
L'Oreal's Days Payable
increased
from Dec. 2024 (216.96) to Dec. 2025 (217.96).
It may suggest that L'Orealdelayed paying its suppliers.
L'Oreal Days Payable Related Terms
L'Oreal Days Payable Historical Data
* Premium members only.
The historical data trend for L'Oreal'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 Household & Personal Products subindustry, L'Oreal'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.
L'Oreal Days Payable vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, L'Oreal's Days Payable distribution charts can be found below:
* The bar in red indicates where L'Oreal'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.
L'Oreal'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.
L'Oreal (XSWX:OR) has a Days Payable of 217.96 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on L'Oreal and its competitors. This is near median its historical median of 213.53. Over the past decade, L'Oreal's Days Payable has ranged from 205.24 to 234.42. According to the industry distribution chart, L'Oreal ranks #97 out of 1884 companies in the Consumer Packaged Goods industry, placing it in the top 5.1%.
Is L'Oreal's Days Payable too high?
L'Oreal's current Days Payable of 217.96 is near median its 10-year median of 213.53. Over the past 10 years, this metric has ranged from a low of 205.24 to a high of 234.42. The Consumer Packaged Goods industry median Days Payable is 43.89. L'Oreal's value of 217.96 is 396.7% above this industry median. Based on the distribution chart, L'Oreal ranks #97 out of 1884 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, L'Oreal has a GF Score™ of 99/100, reflecting its overall financial health beyond just this single metric.
How does L'Oreal's Days Payable compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, L'Oreal ranks #97 out of 1884 companies for Days Payable. This places L'Oreal in the top 5% of its industry — outperforming the majority of peers. The industry median Days Payable is 43.89. L'Oreal's value of 217.96 is 396.7% above this benchmark. Historically, L'Oreal's own Days Payable has ranged from 205.24 to 234.42 over the past decade. While the company's 10-year median is 213.53 vs. the industry median of 43.89, L'Oreal 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.89, based on 1,884 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. L'Oreal's current Days Payable of 217.96 is 396.7% 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 L'Oreal and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. L'Oreal's current Days Payable is 217.96, which is near median its own 10-year median of 213.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L'Oreal stock overvalued right now?
L'Oreal (XSWX:OR) has a current Days Payable of 217.96. The stock's GF Value™ is CHF366.59, compared to a current price of CHF328.25 — trading 10.5% below its estimated fair value. The current Days Payable is 217.96, which is near median its 10-year median of 213.53 and 396.7% above the Consumer Packaged Goods industry median of 43.89. L'Oreal's overall GF Score™ is 99/100 with 3 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 L'Oreal (XSWX:OR), the current Days Payable is 217.96 as of Dec. 2025. 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 L'Oreal (XSWX:OR) Overvalued in 2026?
Based on GuruFocus' analysis, L'Oreal stock appears to be undervalued.
The current stock price of CHF328.25 is trading 10.5% below its estimated GF Value™ of CHF366.59.
Key valuation signals for XSWX:OR:
Days Payable: 217.96 (near median its 10-year median of 213.53)
GF Value™: CHF366.59 vs. price of CHF328.25 (10.5% below fair value)
Industry Position: 396.7% above the Consumer Packaged Goods median (#97 of 1884)
No single metric tells the full story. See the XSWX:OR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
L'Oréal is the largest beauty product maker in the world, with consumer products (37% of sales) and luxury beauty (35%) the major segments, followed by derma skin care (16%) and professional products (12%). The firm also has a diversified geographic footprint, generating 34% of sales in Europe, 27% from North America, 23% in North Asia, and the rest from various emerging markets across South Asia, Latin America, and Africa. L'Oréal owns a mix of premium and mass beauty brands sold through a wide range of channels such as mass retail, drugstores, department stores, travel retail, e-commerce, hair salons, and medi-spas. Leading brands include Lancôme, Yves Saint Laurent, Maybelline, Kiehl's, L'Oréal Paris, Kerastase, CeraVe, Garnier, and Armani.
99GF Score
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