LOTTE Fine Chemical Co (XKRX:004000) Days Payable: 23.07 (As of Mar. 2026) — 11% Below Median

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XKRX:004000 LOTTE Fine Chemical Co Ltd XKRX:004000
90 GF Score
Price ₩45,650.00
GF Value ₩50,038.05
Valuation Fairly Valued
! 5 Warning Signs
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What is LOTTE Fine Chemical Co Days Payable?

LOTTE Fine Chemical Co XKRX:004000 +1.67% 90 Days Payable is 23.07 as of Mar. 2026, which is 11% below its 10-year median of 26.00. GuruFocus rates XKRX:004000 with a GF Score™ of 90/100 and a GF Value™ of ₩50,038.05 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,554 Chemicals companies, LOTTE Fine Chemical Co ranks worse than 88.22% on this metric.

LOTTE Fine Chemical Co's average Accounts Payable for the three months ended in Mar. 2026 was ₩112,734 Mil. LOTTE Fine Chemical Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ₩445,897 Mil. Hence, LOTTE Fine Chemical Co's Days Payable for the three months ended in Mar. 2026 was 23.07.

The historical rank and industry rank for LOTTE Fine Chemical Co's Days Payable or its related term are showing as below:

XKRX:004000' s Days Payable Range Over the Past 10 Years
Min: 18.72   Med: 26   Max: 32.88
Current: 22.33

During the past 13 years, LOTTE Fine Chemical Co's highest Days Payable was 32.88. The lowest was 18.72. And the median was 26.00.

XKRX:004000's Days Payable is ranked worse than
88.22% of 1554 companies
in the Chemicals industry
Industry Median: 59.875 vs XKRX:004000: 22.33

LOTTE Fine Chemical Co's Days Payable increased from Mar. 2025 (16.61) to Mar. 2026 (23.07). It may suggest that LOTTE Fine Chemical Co delayed paying its suppliers.


LOTTE Fine Chemical Co Days Payable Historical Data

* Premium members only.

The historical data trend for LOTTE Fine Chemical Co'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.

LOTTE Fine Chemical Co Days Payable Chart

LOTTE Fine Chemical Co 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 26.51 28.92 32.88 18.72 19.73

LOTTE Fine Chemical Co 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 16.61 21.40 19.86 24.00 23.07

XKRX:004000 vs DOW: Days Payable Comparison

For the Chemicals subindustry, LOTTE Fine Chemical Co'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.


LOTTE Fine Chemical Co Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, LOTTE Fine Chemical Co's Days Payable distribution charts can be found below:

* The bar in red indicates where LOTTE Fine Chemical Co's Days Payable falls into.


XKRX:004000
90GF Score
LOTTE Fine Chemical Co Ltd XKRX:004000
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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LOTTE Fine Chemical Co 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.

LOTTE Fine Chemical Co'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
=( (48259.944 + 119000.576) / 2 ) / 1547219.622*365
=83630.26 / 1547219.622*365
=19.73

LOTTE Fine Chemical Co'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
=( (119000.576 + 106467.13) / 2 ) / 445896.677*365 / 4
=112733.853 / 445896.677*365 / 4
=23.07

* 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 23.07 mean?
LOTTE Fine Chemical Co (XKRX:004000) has a Days Payable of 23.07 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 LOTTE Fine Chemical Co and its competitors. This is 11% below median its historical median of 26.00. Over the past decade, LOTTE Fine Chemical Co's Days Payable has ranged from 18.72 to 32.88. According to the industry distribution chart, LOTTE Fine Chemical Co ranks #1371 out of 1554 companies in the Chemicals industry, placing it in the top 88.2%.
Is LOTTE Fine Chemical Co's Days Payable too high?
LOTTE Fine Chemical Co's current Days Payable of 23.07 is 11% below median its 10-year median of 26.00. Over the past 10 years, this metric has ranged from a low of 18.72 to a high of 32.88. The Chemicals industry median Days Payable is 59.88. LOTTE Fine Chemical Co's value of 23.07 is 61.5% below this industry median. Based on the distribution chart, LOTTE Fine Chemical Co ranks #1371 out of 1554 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, LOTTE Fine Chemical Co has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does LOTTE Fine Chemical Co's Days Payable compare to DOW?
According to the Chemicals industry distribution chart, LOTTE Fine Chemical Co ranks #1371 out of 1554 companies for Days Payable. This places LOTTE Fine Chemical Co in the lower half of its industry. The industry median Days Payable is 59.88. LOTTE Fine Chemical Co's value of 23.07 is 61.5% below this benchmark. Historically, LOTTE Fine Chemical Co's own Days Payable has ranged from 18.72 to 32.88 over the past decade. While the company's 10-year median is 26.00 vs. the industry median of 59.88, LOTTE Fine Chemical Co has consistently been below 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.88, based on 1,554 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. LOTTE Fine Chemical Co's current Days Payable of 23.07 is 61.5% below 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 LOTTE Fine Chemical Co and its competitors. For the Chemicals industry, the median Days Payable is 59.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LOTTE Fine Chemical Co's current Days Payable is 23.07, which is 11% below median its own 10-year median of 26.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LOTTE Fine Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, LOTTE Fine Chemical Co (XKRX:004000) is currently considered Fairly Valued. The stock's GF Value™ is ₩50,038.05, compared to a current price of ₩45,650.00 — trading 8.8% below its estimated fair value. The current Days Payable is 23.07, which is 11% below median its 10-year median of 26.00 and 61.5% below the Chemicals industry median of 59.88. LOTTE Fine Chemical Co's overall GF Score™ is 90/100 with 5 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 LOTTE Fine Chemical Co (XKRX:004000), the current Days Payable is 23.07 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 LOTTE Fine Chemical Co (XKRX:004000) Overvalued in 2026?

Based on GuruFocus' analysis, LOTTE Fine Chemical Co stock appears to be undervalued. The current stock price of ₩45,650.00 is trading 8.8% below its estimated GF Value™ of ₩50,038.05. GuruFocus considers LOTTE Fine Chemical Co to be Fairly Valued.

Key valuation signals for XKRX:004000:

  • Days Payable: 23.07 (11% below median its 10-year median of 26.00)
  • GF Value™: ₩50,038.05 vs. price of ₩45,650.00 (8.8% below fair value)
  • GF Score™: 90/100 with 5 warning signs
  • Industry Position: 61.5% below the Chemicals median (#1371 of 1554)

No single metric tells the full story. See the XKRX:004000 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LOTTE Fine Chemical Co Business Description

Address Samsung Materials Research Complex, 130, Samsung-ro, Yeongtong-gu, Suwon-si, Gyeonggi-do, KOR, 100-102
LOTTE Fine Chemical Co Ltd manufactures and sells a variety of chemicals, and chemical-based products. The firm organizes itself into three segments based on product type. The chlorine/cellulose segment, which generates the majority of revenue, sells cellulose and caustic soda used to make products for the construction, cement, ceramics, paint, detergent, and personal care industries. The electronic materials segment sells toner for color laser printers, liquid crystal display materials, and lithium nickel cobalt manganese oxide, used in rechargeable batteries. The ammonia segment's products are used in the production of fertilizer, textiles, and pharmaceuticals. The majority of sales come from Asia.
90GF Score

Get the complete analysis for XKRX:004000

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

₩45,650.00
Price
₩50,038.05
GF Value