Korea Refractories Co (XKRX:010040) Days Sales Outstanding: 67.45 (As of Mar. 2026) — 32% Above Median


XKRX:010040 Korea Refractories Co Ltd XKRX:010040
63 GF Score
Price ₩1,512.00
GF Value ₩2,135.30
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Korea Refractories Co Days Sales Outstanding?

Korea Refractories Co XKRX:010040 -1.82% 63 Days Sales Outstanding is 67.45 as of Mar. 2026, which is 32% above its 10-year median of 50.98. GuruFocus rates XKRX:010040 with a GF Score™ of 63/100 and a GF Value™ of ₩2,135.30 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 3,030 Industrial Products companies, Korea Refractories Co ranks better than 67.92% on this metric.

Korea Refractories Co's average Accounts Receivable for the three months ended in Mar. 2026 was ₩65,361 Mil. Korea Refractories Co's Revenue for the three months ended in Mar. 2026 was ₩88,423 Mil. Hence, Korea Refractories Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 67.45.

The historical rank and industry rank for Korea Refractories Co's Days Sales Outstanding or its related term are showing as below:

XKRX:010040' s Days Sales Outstanding Range Over the Past 10 Years
Min: 39.7   Med: 50.98   Max: 64.22
Current: 64.22

During the past 13 years, Korea Refractories Co's highest Days Sales Outstanding was 64.22. The lowest was 39.70. And the median was 50.98.

XKRX:010040's Days Sales Outstanding is ranked better than
67.92% of 3030 companies
in the Industrial Products industry
Industry Median: 82.09 vs XKRX:010040: 64.22

Korea Refractories Co's Days Sales Outstanding increased from Mar. 2025 (58.12) to Mar. 2026 (67.45).


Korea Refractories Co  (XKRX:010040) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Korea Refractories Co Days Sales Outstanding Related Terms


Korea Refractories Co Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Korea Refractories Co's Days Sales Outstanding 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.

Korea Refractories Co Days Sales Outstanding Chart

Korea Refractories Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 49.77 50.59 59.88 61.67 59.56

Korea Refractories Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Sales Outstanding 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 58.12 60.49 64.23 68.53 67.45

XKRX:010040 vs GEV, ETN, PH: Days Sales Outstanding Comparison

For the Specialty Industrial Machinery subindustry, Korea Refractories Co's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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.


Korea Refractories Co Days Sales Outstanding vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Korea Refractories Co's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Korea Refractories Co's Days Sales Outstanding falls into.


XKRX:010040
63GF Score
Korea Refractories Co Ltd XKRX:010040
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Korea Refractories Co Days Sales Outstanding Calculation

Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Korea Refractories Co's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (65625.91 + 66990.482) / 2 ) / 406341.175*365
=66308.196 / 406341.175*365
=59.56

Korea Refractories Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding (Q: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (66990.482 + 63730.753) / 2 ) / 88422.883*365 / 4
=65360.6175 / 88422.883*365 / 4
=67.45

* 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 Sales Outstanding →
What does a Days Sales Outstanding of 67.45 mean?
Korea Refractories Co (XKRX:010040) has a Days Sales Outstanding of 67.45 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Korea Refractories Co and its competitors. This is 32% above median its historical median of 50.98. Over the past decade, Korea Refractories Co's Days Sales Outstanding has ranged from 39.70 to 64.22. According to the industry distribution chart, Korea Refractories Co ranks #972 out of 3030 companies in the Industrial Products industry, placing it in the top 32.1%.
Is Korea Refractories Co's Days Sales Outstanding too high?
Korea Refractories Co's current Days Sales Outstanding of 67.45 is 32% above median its 10-year median of 50.98. Over the past 10 years, this metric has ranged from a low of 39.70 to a high of 64.22. The Industrial Products industry median Days Sales Outstanding is 82.09. Korea Refractories Co's value of 67.45 is 17.8% below this industry median. Based on the distribution chart, Korea Refractories Co ranks #972 out of 3030 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Korea Refractories Co has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Korea Refractories Co's Days Sales Outstanding compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Korea Refractories Co ranks #972 out of 3030 companies for Days Sales Outstanding. This puts Korea Refractories Co in the upper half of its industry. The industry median Days Sales Outstanding is 82.09. Korea Refractories Co's value of 67.45 is 17.8% below this benchmark. Historically, Korea Refractories Co's own Days Sales Outstanding has ranged from 39.70 to 64.22 over the past decade. While the company's 10-year median is 50.98 vs. the industry median of 82.09, Korea Refractories 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 Sales Outstanding for an Industrial Products company?
The median Days Sales Outstanding among Industrial Products companies is 82.09, based on 3,030 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Korea Refractories Co's current Days Sales Outstanding of 67.45 is 17.8% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Korea Refractories Co and its competitors. For the Industrial Products industry, the median Days Sales Outstanding is 82.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Korea Refractories Co's current Days Sales Outstanding is 67.45, which is 32% above median its own 10-year median of 50.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Korea Refractories Co stock overvalued right now?
Based on GuruFocus' analysis, Korea Refractories Co (XKRX:010040) is currently considered Modestly Undervalued. The stock's GF Value™ is ₩2,135.30, compared to a current price of ₩1,512.00 — trading 29.2% below its estimated fair value. The current Days Sales Outstanding is 67.45, which is 32% above median its 10-year median of 50.98 and 17.8% below the Industrial Products industry median of 82.09. Korea Refractories Co's overall GF Score™ is 63/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Korea Refractories Co (XKRX:010040), the current Days Sales Outstanding is 67.45 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 Korea Refractories Co (XKRX:010040) Overvalued in 2026?

Based on GuruFocus' analysis, Korea Refractories Co stock appears to be undervalued. The current stock price of ₩1,512.00 is trading 29.2% below its estimated GF Value™ of ₩2,135.30. GuruFocus considers Korea Refractories Co to be Modestly Undervalued.

Key valuation signals for XKRX:010040:

  • Days Sales Outstanding: 67.45 (32% above median its 10-year median of 50.98)
  • GF Value™: ₩2,135.30 vs. price of ₩1,512.00 (29.2% below fair value)
  • GF Score™: 63/100 with 4 warning signs
  • Industry Position: 17.8% below the Industrial Products median (#972 of 3030)

No single metric tells the full story. See the XKRX:010040 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Korea Refractories Co Business Description

Address 370 Musudeul-gil, Songsan-myeon, Chungcheongnam, Dangjin-si, Chungnam, KOR, 343-831
Korea Refractories Co Ltd is involved in developing and manufacturing refractories and furnaces in South Korea. Its refractories include shaped refractories, such as firing and non-firing refractories; and monolithic refractories, including castable refractories, plastic refractories, and mortars. The company's industrial furnaces comprise ferrous metal furnaces, such as metal heating furnaces and metal heat treatment furnaces; non-ferrous metal furnaces, including aluminum melting and holding furnaces, aluminum heat treatment furnaces, and copper heat treatment furnaces; and other furnaces.
63GF Score

Get the complete analysis for XKRX:010040

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

₩1,512.00
Price
₩2,135.30
GF Value