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LOTTE Fine Chemical Co's other current assets for the quarter that ended in Jun. 2026 was ₩19,722 Mil.
LOTTE Fine Chemical Co's quarterly other current assets
declined
from Dec. 2025 (₩23,198 Mil) to Mar. 2026 (₩15,354 Mil) but then
increased
from Mar. 2026 (₩15,354 Mil) to Jun. 2026 (₩19,722Mil).
LOTTE Fine Chemical Co's annual other current assets
increased
from Dec. 2023 (₩20,457 Mil) to Dec. 2024 (₩21,823 Mil)
increased
from Dec. 2024 (₩21,823 Mil) to Dec. 2025 (₩23,198 Mil).
LOTTE Fine Chemical Co Other Current Assets Related Terms
LOTTE Fine Chemical Co Other Current Assets Historical Data
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The historical data trend for LOTTE Fine Chemical Co's Other Current Assets 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 Other Current Assets Calculation
Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:
Cash
Trade Receivables
Inventory
The assets grouped under other current assets are most commonly:
Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)
Some companies can and do choose to report each of these items separately.
Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.
Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.
Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.
Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.
There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.
At most companies, other current assets are a small and unimportant part of the total balance sheet.
What does a Other Current Assets of ₩19,722 Mil mean?
LOTTE Fine Chemical Co (XKRX:004000) has a Other Current Assets of ₩19,722 Mil as of Jun. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on LOTTE Fine Chemical Co.
Is LOTTE Fine Chemical Co's Other Current Assets too high?
LOTTE Fine Chemical Co's current Other Current Assets is ₩19,722 Mil. Overall, LOTTE Fine Chemical Co has a GF Score™ of 91/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does LOTTE Fine Chemical Co's Other Current Assets compare to DOW?
LOTTE Fine Chemical Co's Other Current Assets of ₩19,722 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Other Current Assets for a Chemicals company?
A good Other Current Assets depends on the Chemicals industry context. However, Other Current Assets 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 Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on LOTTE Fine Chemical Co. LOTTE Fine Chemical Co's current Other Current Assets is ₩19,722 Mil. 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 Modestly Undervalued. The stock's GF Value™ is ₩52,683.18, compared to a current price of ₩44,150.00 — trading 16.2% below its estimated fair value. The current Other Current Assets is ₩19,722 Mil. LOTTE Fine Chemical Co's overall GF Score™ is 91/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For LOTTE Fine Chemical Co (XKRX:004000), the current Other Current Assets is ₩19,722 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 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 ₩44,150.00 is trading 16.2% below its estimated GF Value™ of ₩52,683.18.
GuruFocus considers LOTTE Fine Chemical Co to be Modestly Undervalued.
Key valuation signals for XKRX:004000:
Other Current Assets: ₩19,722 Mil
GF Value™: ₩52,683.18 vs. price of ₩44,150.00 (16.2% below fair value)
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 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.
91GF Score
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