Two kinds of filing
DART, the Korean electronic disclosure system, carries periodic reports (annual, half-year and quarterly) and ad-hoc disclosures filed when something happens. Periodic reports hold revenue, operating profit, dividends, headcount and share counts; ad-hoc filings carry contracts, capital raising, buybacks and changes of control. Several hundred are filed on a normal weekday, so filtering by type is the practical way in — see latest filings.
Supply contracts: size relative to revenue
A single supply contract filing gives the amount, the counterparty and the contract period. It also states the amount as a percentage of recent annual revenue — that ratio matters more than the headline number, and a multi-year contract spreads across those years. Cancellations and changes are filed as amendments.
Capital raising: how much new stock
For rights offerings and convertible or warrant bonds, start with the dilution: how many new shares relative to those outstanding. The allotment method (existing shareholders, third party, public offering) changes the meaning, and convertibles carry a conversion price and often a refixing floor. The filing states what the money is for.
Buybacks: purchase, disposal or cancellation
Treasury share purchases take stock off the market; disposals put it back. Cancellation retires the shares, which raises every remaining holder stake. Filings give the amount, the period and the method — direct purchase or a trust contract.
5% stake reports: who, how much, why
Holders of 5% or more must report when their stake moves by one percentage point or more. The report shows the stake, the change and the purpose — passive investment or an intention to influence management. A change of purpose is often read as a governance signal. Officers and major shareholders file separate ownership reports for their own trades. See 5% stake disclosures.
Earnings: provisional first
Many Korean companies file provisional operating results before the audited report. Provisional figures can change, and a large difference triggers an amended filing. Compare with the same quarter a year earlier rather than the previous quarter, since many Korean sectors are seasonal. See quarterly earnings rankings.
Amendments and timing
Filings whose numbers or dates change are refiled with an amendment marker, so the first version is not the last word. Filings arrive through the session but cluster after the close, and heavier items — results, capital raising — usually land in the late afternoon Korea time.
Always read the original
Every filing item on this site links to the original document on DART, where the tables and footnotes define what each number covers. We translate labels and compile figures, but the filing is the source.
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.