LTM (LATAM Airlines Group) Current Accrued Expense: $357 Mil (As of Jun. 2026)

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LTM LATAM Airlines Group SA LTM
72 GF Score
Price $52.26
GF Value $41.52
Valuation Modestly Overvalued
! 3 Warning Signs
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What is LATAM Airlines Group Current Accrued Expense?

LATAM Airlines Group LTM -0.31% 72 Current Accrued Expense is $357 Mil as of Jun. 2026. GuruFocus rates LTM with a GF Score™ of 72/100 and a GF Value™ of $41.52 (Modestly Overvalued). The stock has 3 warning signs investors should review.

LATAM Airlines Group's Current Accrued Expense for the quarter that ended in Jun. 2026 was $357 Mil.

LATAM Airlines Group's quarterly Current Accrued Expense increased from Dec. 2025 ($333 Mil) to Mar. 2026 ($385 Mil) but then declined from Mar. 2026 ($385 Mil) to Jun. 2026 ($357 Mil).

LATAM Airlines Group's annual Current Accrued Expense declined from Dec. 2023 ($242 Mil) to Dec. 2024 ($189 Mil) but then increased from Dec. 2024 ($189 Mil) to Dec. 2025 ($333 Mil).

LATAM Airlines Group Current Accrued Expense Related Terms

LATAM Airlines Group Current Accrued Expense Historical Data

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The historical data trend for LATAM Airlines Group's Current Accrued 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.

LATAM Airlines Group Current Accrued Expense Chart

LATAM Airlines Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,835.37 274.89 242.31 188.61 333.17

LATAM Airlines Group Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Current Accrued 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 434.74 0.00 333.17 385.30 356.96
LTM
72GF Score
LATAM Airlines Group SA LTM
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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LATAM Airlines Group Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $357 Mil mean?
LATAM Airlines Group (LTM) has a Current Accrued Expense of $357 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on LATAM Airlines Group and its competitors.
Is LATAM Airlines Group's Current Accrued Expense too high?
LATAM Airlines Group's current Current Accrued Expense is $357 Mil. Overall, LATAM Airlines Group has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LATAM Airlines Group's Current Accrued Expense compare to DAL and UAL?
LATAM Airlines Group's Current Accrued Expense of $357 Mil can be compared against companies in the Transportation industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Transportation company?
A good Current Accrued Expense depends on the Transportation industry context. However, Current Accrued 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on LATAM Airlines Group and its competitors. LATAM Airlines Group's current Current Accrued Expense is $357 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LATAM Airlines Group stock overvalued right now?
Based on GuruFocus' analysis, LATAM Airlines Group (LTM) is currently considered Modestly Overvalued. The stock's GF Value™ is $41.52, compared to a current price of $52.26 — trading 25.9% above its estimated fair value. The current Current Accrued Expense is $357 Mil. LATAM Airlines Group's overall GF Score™ is 72/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For LATAM Airlines Group (LTM), the current Current Accrued Expense is $357 Mil as of Jun. 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 LATAM Airlines Group (LTM) Overvalued in 2026?

Based on GuruFocus' analysis, LATAM Airlines Group stock appears to be overvalued. The current stock price of $52.26 is trading 25.9% above its estimated GF Value™ of $41.52. GuruFocus considers LATAM Airlines Group to be Modestly Overvalued.

Key valuation signals for LTM:

  • Current Accrued Expense: $357 Mil
  • GF Value™: $41.52 vs. price of $52.26 (25.9% above fair value)
  • GF Score™: 72/100 with 3 warning signs

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

LATAM Airlines Group Business Description

Other Exchanges LFL0:GermanyLTM:Chile
Address Presidente Riesco 5711, 20th Floor, Las Condes, Santiago, CHL
LATAM Airlines Group SA is a Chilean-based airline company involved in the transportation of passengers and cargo. The company provides domestic services in Brazil, Chile, Peru, Colombia and Ecuador, as well as regional flights and long-haul operations. It carries out cargo operations using both belly space on passenger flights and dedicated freighter aircraft. The group also offers complementary services, such as ground handling, courier, logistics, and maintenance.
72GF Score

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

$52.26
Price
$41.52
GF Value