What it is
Korean companies grant employees the right to buy shares at a fixed exercise price after a vesting period, approved by shareholders or the board and usually exercisable after two years of service. On exercise the company issues new shares or hands over treasury shares.
Why it matters
Outstanding options mean more shares later, which is why Korean IPO filings show a separate tradable-share column assuming all options are exercised. Exercise tends to follow price gains above the strike.
What to keep in mind
Grants, cancellations and exercises are disclosed, and an officer exercising options shows up in insider ownership filings. Look at strike price, quantity and exercise window together to judge dilution.
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This explanation is general information, not investment advice. Rules reflect September 2026 and may change; check official exchange and broker notices.