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.
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.
PHA CoXKRX:043370 +0.45%90 Days Payable is 49.48 as of Jun. 2026, which is 9% below its 10-year median of 54.19. GuruFocus rates XKRX:043370 with a GF Score™ of 90/100 and a GF Value™ of ₩11,506.02 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,309 Vehicles & Parts companies, PHA Co ranks worse than 66.54% on this metric.
PHA Co's average Accounts Payable for the
three
months ended in Jun. 2026 was ₩150,856 Mil. PHA Co's Cost of Goods Sold for the
three
months ended in Jun. 2026 was ₩278,230 Mil.
Hence, PHA Co's Days Payable for the
three
months ended in Jun. 2026 was 49.48.
The historical rank and industry rank for PHA Co's Days Payable or its related term are showing as below:
XKRX:043370'
s Days Payable Range Over the Past 10 Years
Min: 46.43 Med: 54.19 Max: 62.99
Current: 48.04
During the past 13 years, PHA Co's highest Days Payable was 62.99. The lowest was 46.43. And the median was 54.19.
XKRX:043370's Days Payable is ranked worse than 66.54% of 1309
companies
in the Vehicles & Parts industry
Industry Median: 65.86
vs XKRX:043370: 48.04
PHA Co's Days Payable
increased
from Jun. 2025 (42.10) to Jun. 2026 (49.48).
It may suggest that PHA Codelayed paying its suppliers.
The historical data trend for PHA 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.
XKRX:043370 vs ORLY, AZO, GPC: Days Payable Comparison
For the Auto Parts subindustry, PHA 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.
PHA Co Days Payable vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, PHA Co's Days Payable distribution charts can be found below:
* The bar in red indicates where PHA Co'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.
PHA Co'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.
PHA Co (XKRX:043370) has a Days Payable of 49.48 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on PHA Co and its competitors. This is near median its historical median of 54.19. Over the past decade, PHA Co's Days Payable has ranged from 46.43 to 62.99. According to the industry distribution chart, PHA Co ranks #871 out of 1309 companies in the Vehicles & Parts industry, placing it in the top 66.5%.
Is PHA Co's Days Payable too high?
PHA Co's current Days Payable of 49.48 is near median its 10-year median of 54.19. Over the past 10 years, this metric has ranged from a low of 46.43 to a high of 62.99. The Vehicles & Parts industry median Days Payable is 65.86. PHA Co's value of 49.48 is 24.9% below this industry median. Based on the distribution chart, PHA Co ranks #871 out of 1309 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, PHA 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 PHA Co's Days Payable compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, PHA Co ranks #871 out of 1309 companies for Days Payable. This places PHA Co in the lower half of its industry. The industry median Days Payable is 65.86. PHA Co's value of 49.48 is 24.9% below this benchmark. Historically, PHA Co's own Days Payable has ranged from 46.43 to 62.99 over the past decade. While the company's 10-year median is 54.19 vs. the industry median of 65.86, PHA 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 Vehicles & Parts company?
The median Days Payable among Vehicles & Parts companies is 65.86, based on 1,309 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. PHA Co's current Days Payable of 49.48 is 24.9% 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 PHA Co and its competitors. For the Vehicles & Parts industry, the median Days Payable is 65.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PHA Co's current Days Payable is 49.48, which is near median its own 10-year median of 54.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PHA Co stock overvalued right now?
Based on GuruFocus' analysis, PHA Co (XKRX:043370) is currently considered Fairly Valued. The stock's GF Value™ is ₩11,506.02, compared to a current price of ₩11,180.00 — trading 2.8% below its estimated fair value. The current Days Payable is 49.48, which is near median its 10-year median of 54.19 and 24.9% below the Vehicles & Parts industry median of 65.86. PHA Co's overall GF Score™ is 90/100 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 PHA Co (XKRX:043370), the current Days Payable is 49.48 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 PHA Co (XKRX:043370) Overvalued in 2026?
Based on GuruFocus' analysis, PHA Co stock appears to be undervalued.
The current stock price of ₩11,180.00 is trading 2.8% below its estimated GF Value™ of ₩11,506.02.
GuruFocus considers PHA Co to be Fairly Valued.
Key valuation signals for XKRX:043370:
Days Payable: 49.48 (near median its 10-year median of 54.19)
GF Value™: ₩11,506.02 vs. price of ₩11,180.00 (2.8% below fair value)
Industry Position: 24.9% below the Vehicles & Parts median (#871 of 1309)
No single metric tells the full story. See the XKRX:043370 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PHA Co Ltd engages in the manufacture and sale of automotive moving parts. Its product portfolio includes door latches, sealed door module systems, door hinges, door strikers, and door checkers. The company also offers dual regulator module systems; power systems, and endgate handles, hood and safety catches, touch pad switches, fuel filler openers, injection parts, and stamping parts.
90GF Score
Get the complete analysis for XKRX:043370
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XKRX:043370 has been successfully added to your 
