Lotte Chemical Provides KRW 1.6 Trillion Debt Guarantee for Newly Established Lotte Daesan Petrochemical via Spin-off - Short-term Joint Obligation until Merger


  • Lotte Chemical decided to provide a joint debt guarantee of KRW 1.6 trillion for Lotte Daesan Petrochemical Co., Ltd., newly established through a physical spin-off
  • The guarantee period is short-term, from June 1 to August 31, 2026, ending upon completion of the merger with HD Hyundai Chemical
  • The guaranteed amount equals 9.08% of Lotte Chemical's equity (KRW 17.63 trillion), increasing total guarantee balance to KRW 8.26 trillion
  • The debtor, Lotte Daesan Petrochemical, is in a capital impairment state with equity of KRW 2.85 billion against liabilities of KRW 1.94 trillion and recorded a net loss of KRW 414.4 billion
  • This guarantee is a temporary joint obligation due to pre-spin-off debt succession, and its risk is limited as it ends with the merger
  • [AI Summary]Although the short-term guarantee and the debtor's weak financials pose potential risks, the business restructuring through merger is expected to enhance long-term enterprise value. Impact on shareholder value is neutral

KOSPI Filing Information


  • Filing: Decision on Debt Guarantee for Others (Major Management Matters of Subsidiary)
  • Company: Lotte (004990)
  • Submission: Lotte Corporation
  • Receipt: 06-02-2026
  • Under KRX KOSPI Market Division