1. Two official systems, both worth knowing
Korean corporate filings land in two places. DART (dart.fss.or.kr), run by the Financial Supervisory Service, holds statutory filings — periodic reports, material event reports, ownership reports. KIND (kind.krx.co.kr), run by Korea Exchange, holds exchange disclosures such as trading halts, administrative-issue designations and listing decisions. Both have English front ends. The two overlap, but a halt notice usually shows on KIND first and an audited financial statement only on DART.
2. English coverage is partial, and that is the main obstacle
Most filings are submitted in Korean. Korea Exchange has been phasing in mandatory English disclosure for large listed companies since 2024, starting with the biggest KOSPI names and those with high foreign ownership, and the scope has been widening since. In practice this means blue chips file English versions of key announcements while mid-caps and most KOSDAQ companies do not. Assume Korean-only unless you see an English document attached.
3. Companies with US listings give you full English
A handful of Korean companies have American Depositary Receipts and therefore file with the SEC in English — an annual 20-F and event-driven 6-K filings. Those documents carry full audited financials in English and are free on EDGAR. If a company you follow has an ADR, that is usually the richest English source available. This site lists them on the Korean ADRs page.
4. Investor relations pages carry the numbers earliest
Large Korean companies publish quarterly earnings presentations and press releases in English on their own IR sites, often the same day as the Korean release and ahead of any English regulatory filing. They are not regulatory documents and may present adjusted figures, so treat them as a companion to the filing rather than a replacement.
5. What this site does and does not translate
ATS View reads DART filings and shows them in English by type — supply contracts, rights offerings, buybacks, convertible bonds, 5% ownership reports, preliminary earnings — with the numbers taken from the filing (amount, price, ratio, dates) and company names in English. It does not translate filing text, and it does not host the original documents; every row links back to the filing on DART. Quarterly revenue and operating profit come from the filed accounts, so the figures match the Korean original.
6. A practical order for following one company
Start from the company page on this site for a list of recent filings by type and quarterly results. When something looks material, open the original on DART for the exact wording and attachments. Check whether an ADR exists, and if so read the latest 6-K on EDGAR. Then look at the company IR page for an English presentation. Finally, check the market calendar for holidays and expiry dates that affect timing.
7. Dates and numbers that trip people up
Korean filings use the local fiscal year, and most companies close their books on 31 December. Amounts are in won, usually written in units of 100 million (억) or 1,000 billion (조) in press coverage. Trades settle two business days after execution, which matters for dividend record dates. Quarterly figures in Korean reports are often cumulative rather than for the three months alone — check which basis a number uses before comparing years.
This is an explanation of rules and procedure, not investment advice. Rules reflect September 2026 and can change; check the filing and your broker before acting. Corrections: contact us.