Southern Copper (STU:PCU) Current Accrued Expense: €56 Mil (As of Jun. 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.

STU:PCU Southern Copper Corp STU:PCU
94 GF Score
Price €165.05
GF Value €125.99
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is Southern Copper Current Accrued Expense?

Southern Copper STU:PCU +0.67% 94 Current Accrued Expense is €56 Mil as of Jun. 2026. GuruFocus rates STU:PCU with a GF Score™ of 94/100 and a GF Value™ of €125.99 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Southern Copper's Current Accrued Expense for the quarter that ended in Jun. 2026 was €56 Mil.

Southern Copper's quarterly Current Accrued Expense increased from Dec. 2025 (€37 Mil) to Mar. 2026 (€51 Mil) and increased from Mar. 2026 (€51 Mil) to Jun. 2026 (€56 Mil).

Southern Copper's annual Current Accrued Expense increased from Dec. 2023 (€33 Mil) to Dec. 2024 (€37 Mil) but then declined from Dec. 2024 (€37 Mil) to Dec. 2025 (€37 Mil).


Southern Copper Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for Southern Copper'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.

Southern Copper Current Accrued Expense Chart

Southern Copper 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 24.27 27.45 33.31 36.79 36.70

Southern Copper 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 47.11 51.91 36.70 51.38 56.15
STU:PCU
94GF Score
Southern Copper Corp STU:PCU
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Southern Copper 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 €56 Mil mean?
Southern Copper (STU:PCU) has a Current Accrued Expense of €56 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Southern Copper and its competitors.
Is Southern Copper's Current Accrued Expense too high?
Southern Copper's current Current Accrued Expense is €56 Mil. Overall, Southern Copper has a GF Score™ of 94/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Southern Copper's Current Accrued Expense compare to FCX and IE?
Southern Copper's Current Accrued Expense of €56 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Current Accrued Expense depends on the Metals & Mining 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 Southern Copper and its competitors. Southern Copper's current Current Accrued Expense is €56 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Southern Copper stock overvalued right now?
Based on GuruFocus' analysis, Southern Copper (STU:PCU) is currently considered Significantly Overvalued. The stock's GF Value™ is €125.99, compared to a current price of €165.05 — trading 31% above its estimated fair value. The current Current Accrued Expense is €56 Mil. Southern Copper's overall GF Score™ is 94/100 with 1 warning sign 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 Southern Copper (STU:PCU), the current Current Accrued Expense is €56 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 Southern Copper (STU:PCU) Overvalued in 2026?

Based on GuruFocus' analysis, Southern Copper stock appears to be overvalued. The current stock price of €165.05 is trading 31% above its estimated GF Value™ of €125.99. GuruFocus considers Southern Copper to be Significantly Overvalued.

Key valuation signals for STU:PCU:

  • Current Accrued Expense: €56 Mil
  • GF Value™: €125.99 vs. price of €165.05 (31% above fair value)
  • GF Score™: 94/100 with 1 warning sign

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


Southern Copper Business Description

Address 7310 North 16th Street, Suite 135, Phoenix, AZ, USA, 85020
Southern Copper Corp is an integrated producer of copper and other minerals and operates the mining, smelting, and refining facilities in Peru and Mexico. Its production includes copper, molybdenum, zinc, and silver. The company operates through the following segments: Peruvian operations, Mexican open-pit operations, and Mexican underground mining operations. It generates the majority of its revenue from the sale of copper and the rest from the sale of non-copper products, such as molybdenum, silver, zinc, lead, and gold. The company's geographical segments are The Americas, Europe, and Asia.
94GF Score

Get the complete analysis for STU:PCU

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

€165.05
Price
€125.99
GF Value