KSS Line (XKRX:044450) Days Payable: 18.67 (As of Jun. 2026) — 13% Above Median

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XKRX:044450 KSS Line Ltd XKRX:044450
83 GF Score
Price ₩9,920.00
GF Value ₩10,078.53
Valuation Fairly Valued
! 8 Warning Signs
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What is KSS Line Days Payable?

KSS Line XKRX:044450 -0.40% 83 Days Payable is 18.67 as of Jun. 2026, which is 13% above its 10-year median of 16.49. GuruFocus rates XKRX:044450 with a GF Score™ of 83/100 and a GF Value™ of ₩10,078.53 (Fairly Valued). The stock has 8 warning signs investors should review. Among 973 Transportation companies, KSS Line ranks worse than 86.33% on this metric.

KSS Line's average Accounts Payable for the three months ended in Jun. 2026 was ₩25,131 Mil. KSS Line's Cost of Goods Sold for the three months ended in Jun. 2026 was ₩122,829 Mil. Hence, KSS Line's Days Payable for the three months ended in Jun. 2026 was 18.67.

The historical rank and industry rank for KSS Line's Days Payable or its related term are showing as below:

XKRX:044450' s Days Payable Range Over the Past 10 Years
Min: 13.34   Med: 16.49   Max: 22.84
Current: 16.03

During the past 13 years, KSS Line's highest Days Payable was 22.84. The lowest was 13.34. And the median was 16.49.

XKRX:044450's Days Payable is ranked worse than
86.33% of 973 companies
in the Transportation industry
Industry Median: 38.08 vs XKRX:044450: 16.03

KSS Line's Days Payable increased from Jun. 2025 (15.65) to Jun. 2026 (18.67). It may suggest that KSS Line delayed paying its suppliers.


KSS Line Days Payable Historical Data

* Premium members only.

The historical data trend for KSS Line'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.

KSS Line Days Payable Chart

KSS Line 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 14.21 16.64 17.79 15.74 14.54

KSS Line Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 15.65 13.76 12.88 18.41 18.67

KSS Line Days Payable Competitor Comparison

For the Marine Shipping subindustry, KSS Line'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.


KSS Line Days Payable vs Transportation Industry

For the Transportation industry and Industrials sector, KSS Line's Days Payable distribution charts can be found below:

* The bar in red indicates where KSS Line's Days Payable falls into.


XKRX:044450
83GF Score
KSS Line Ltd XKRX:044450
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

KSS Line 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.

KSS Line'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
=( (17212.513 + 17321.599) / 2 ) / 433596.814*365
=17267.056 / 433596.814*365
=14.54

KSS Line's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (28157.66 + 22104.2) / 2 ) / 122828.544*365 / 4
=25130.93 / 122828.544*365 / 4
=18.67

* 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 18.67 mean?
KSS Line (XKRX:044450) has a Days Payable of 18.67 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 KSS Line and its competitors. This is 13% above median its historical median of 16.49. Over the past decade, KSS Line's Days Payable has ranged from 13.34 to 22.84. According to the industry distribution chart, KSS Line ranks #840 out of 973 companies in the Transportation industry, placing it in the top 86.3%.
Is KSS Line's Days Payable too high?
KSS Line's current Days Payable of 18.67 is 13% above median its 10-year median of 16.49. Over the past 10 years, this metric has ranged from a low of 13.34 to a high of 22.84. The Transportation industry median Days Payable is 38.08. KSS Line's value of 18.67 is 51% below this industry median. Based on the distribution chart, KSS Line ranks #840 out of 973 companies in the Transportation industry, which is in the bottom quartile relative to peers. Overall, KSS Line has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does KSS Line's Days Payable compare to competitors?
According to the Transportation industry distribution chart, KSS Line ranks #840 out of 973 companies for Days Payable. This places KSS Line in the lower half of its industry. The industry median Days Payable is 38.08. KSS Line's value of 18.67 is 51% below this benchmark. Historically, KSS Line's own Days Payable has ranged from 13.34 to 22.84 over the past decade. While the company's 10-year median is 16.49 vs. the industry median of 38.08, KSS Line 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 Transportation company?
The median Days Payable among Transportation companies is 38.08, based on 973 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. KSS Line's current Days Payable of 18.67 is 51% 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 KSS Line and its competitors. For the Transportation industry, the median Days Payable is 38.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. KSS Line's current Days Payable is 18.67, which is 13% above median its own 10-year median of 16.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is KSS Line stock overvalued right now?
Based on GuruFocus' analysis, KSS Line (XKRX:044450) is currently considered Fairly Valued. The stock's GF Value™ is ₩10,078.53, compared to a current price of ₩9,920.00 — trading 1.6% below its estimated fair value. The current Days Payable is 18.67, which is 13% above median its 10-year median of 16.49 and 51% below the Transportation industry median of 38.08. KSS Line's overall GF Score™ is 83/100 with 8 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 KSS Line (XKRX:044450), the current Days Payable is 18.67 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 KSS Line (XKRX:044450) Overvalued in 2026?

Based on GuruFocus' analysis, KSS Line stock appears to be undervalued. The current stock price of ₩9,920.00 is trading 1.6% below its estimated GF Value™ of ₩10,078.53. GuruFocus considers KSS Line to be Fairly Valued.

Key valuation signals for XKRX:044450:

  • Days Payable: 18.67 (13% above median its 10-year median of 16.49)
  • GF Value™: ₩10,078.53 vs. price of ₩9,920.00 (1.6% below fair value)
  • GF Score™: 83/100 with 8 warning signs
  • Industry Position: 51% below the Transportation median (#840 of 973)

No single metric tells the full story. See the XKRX:044450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


KSS Line Business Description

Address 12 Insadong-gil, 8th floor, Daeil Building, Jongno-gu, Seoul, KOR
KSS Line Ltd is a South Korea-based company engaged in the shipping business, which involves the production and sale of maritime transportation services. Its business is divided into gas and chemical vessel divisions.
83GF Score

Get the complete analysis for XKRX:044450

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

₩9,920.00
Price
₩10,078.53
GF Value