FilingsTodayKorean corporate disclosure: the basics
Updated 2026-10-31
Every company listed in Korea files its disclosures on DART, the electronic disclosure system run by the Financial Supervisory Service (FSS). Filings are public the moment they are submitted, and almost all of them are in Korean only.
Two markets
KOSPI is the main board, home to the large groups. KOSDAQ is the growth board, with more small and mid-sized technology and biotech companies. The Korea Exchange runs both and sets the disclosure thresholds, which are usually lower for KOSDAQ companies.
Filings that come before the numbers
Annual, half-year and quarterly reports arrive weeks after the period ends. Several filings move earlier and carry most of the news:
| Filing | When it is filed |
|---|---|
| Single sales/supply contract | A contract above a set share of last year's revenue is signed |
| Preliminary operating results | The company chooses to release quarterly results before the reviewed report |
| Insider ownership report | An executive or 10%+ shareholder's holding changes |
| Report of 5%+ holding | A holder crosses 5%, or an existing 5% holder moves by 1 percentage point or more |
| Major event reports | Buybacks, share issues, convertible bonds, mergers and spin-offs are decided |
Amended filings
A title starting with [기재정정] is an amendment of an earlier filing. Supply contracts are often amended when the final amount is settled or the term changes. This site marks amendments and keeps them out of the highlights.
Units
Korean filings use won and often state amounts in thousands or millions of won. This site converts everything to won and writes large amounts as ₩B (billions) and ₩T (trillions). ₩1B is about US$0.7 million at recent exchange rates; check the current rate before comparing.