What it is
A Korean company that controls subsidiaries files two sets of figures. Consolidated statements add the revenue, costs and assets of those subsidiaries to the parent and strip out internal transactions. Separate statements show only the parent company. The two can differ sharply for the same quarter.
Why the numbers differ
For a group with large subsidiaries, consolidated revenue can be several times the separate figure. On a separate basis, dividends and equity-method gains from subsidiaries show up as profit, producing small revenue with large profit — very common at holding companies.
Which to read
Consolidated figures are the usual basis for judging scale and growth. Separate figures matter for what the parent itself can pay out. News reports often omit which basis they used, so compare like with like when looking at year-on-year change.
On this site
Quarterly tables use consolidated figures when the company filed them and separate figures otherwise, and the basis is labelled above the table. Values are copied from the DART filing rather than recomputed; only the fourth quarter is derived by subtracting nine-month cumulative figures from the annual ones, and it is labelled as derived.
This explanation is general information, not investment advice. Rules reflect September 2026 and may change; check official exchange and broker notices.