What it is
Announced by the Korean government in February 2024 to narrow the "Korea discount" — lower valuations for Korean companies than for comparable foreign peers. Listed companies can publish voluntary value-up plans covering buybacks and cancellations, dividends and return-on-equity targets.
Related index
The Korea Value-up Index, made up of companies with strong profitability and shareholder returns, was announced in September 2024. Companies trading below book value (P/B under 1) or sitting on treasury shares are frequently cited as candidates for improvement.
What to keep in mind
A plan alone does not return capital. Check whether actual buyback, cancellation and dividend filings follow. Treasury shares that are resold or used to back exchangeable bonds instead of being cancelled weaken the effect.
See related filings and news data →
This explanation is general information, not investment advice. Rules reflect September 2026 and may change; check official exchange and broker notices.