Lena Lighting (WAR:LEN) Selling, General, & Admin. Expense: zł46.7 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

WAR:LEN Lena Lighting SA WAR:LEN
73 GF Score
Price zł2.17
GF Value zł2.89
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is Lena Lighting Selling, General, & Admin. Expense?

Lena Lighting WAR:LEN +0.93% 73 Selling, General, & Admin. Expense is zł46.7 Mil as of Mar. 2026. GuruFocus rates WAR:LEN with a GF Score™ of 73/100 and a GF Value™ of zł2.89 (Modestly Undervalued). The stock has 7 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Lena Lighting's selling, general, & admin. expense for the three months ended in Mar. 2026 was zł12.4 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Mar. 2026 was zł46.7 Mil.


Lena Lighting  (WAR:LEN) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


Lena Lighting Selling, General, & Admin. Expense Related Terms


Lena Lighting Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for Lena Lighting's Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense Chart

Lena Lighting Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Selling, General, & Admin. Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 38.45 40.27 42.84 42.81 44.54

Lena Lighting Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Selling, General, & Admin. Expense 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 10.19 10.98 10.32 13.05 12.40

WAR:LEN vs VRT, BE, HUBB: Selling, General, & Admin. Expense Comparison

For the Electrical Equipment & Parts subindustry, Lena Lighting's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Lena Lighting's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Lena Lighting's Selling, General, & Admin. Expense falls into.


WAR:LEN
73GF Score
Lena Lighting SA WAR:LEN
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lena Lighting Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was zł46.7 Mil.

* 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.

What does a Selling, General, & Admin. Expense of zł46.7 Mil mean?
Lena Lighting (WAR:LEN) has a Selling, General, & Admin. Expense of zł46.7 Mil as of Mar. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Lena Lighting and its competitors.
Is Lena Lighting's Selling, General, & Admin. Expense too high?
Lena Lighting's current Selling, General, & Admin. Expense is zł46.7 Mil. Overall, Lena Lighting has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lena Lighting's Selling, General, & Admin. Expense compare to VRT and BE?
Lena Lighting's Selling, General, & Admin. Expense of zł46.7 Mil can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for an Industrial Products company?
A good Selling, General, & Admin. Expense depends on the Industrial Products industry context. However, Selling, General, & Admin. Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Lena Lighting and its competitors. Lena Lighting's current Selling, General, & Admin. Expense is zł46.7 Mil. 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 zł2.89, compared to a current price of zł2.17 — trading 24.9% below its estimated fair value. The current Selling, General, & Admin. Expense is zł46.7 Mil. Lena Lighting's overall GF Score™ is 73/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Lena Lighting (WAR:LEN), the current Selling, General, & Admin. Expense is zł46.7 Mil 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 zł2.17 is trading 24.9% below its estimated GF Value™ of zł2.89. GuruFocus considers Lena Lighting to be Modestly Undervalued.

Key valuation signals for WAR:LEN:

  • Selling, General, & Admin. Expense: zł46.7 Mil
  • GF Value™: zł2.89 vs. price of zł2.17 (24.9% below fair value)
  • GF Score™: 73/100 with 7 warning signs

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.
73GF Score

Get the complete analysis for WAR:LEN

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

zł2.17
Price
zł2.89
GF Value