What it is
Korean listed companies must disclose a single sales or supply contract worth more than a set share of the latest annual revenue; the threshold depends on the market and company size. The filing names the counterparty, amount, contract period and the ratio to recent revenue.
Example
A company with ₩100bn of annual revenue that signs a two-year ₩30bn contract reports a ratio of 30%, and the revenue is recognized over the contract period.
What to keep in mind
A higher ratio means a bigger potential earnings impact, while a longer contract spreads revenue across years. Counterparties or terms are sometimes withheld as trade secrets, and cancellations or amount changes appear as amended filings.
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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.