Preliminary earnings disclosure (Korea)

A Korean early look at results, ahead of the formal report

In detail

In Korea, publishing preliminary results is not a general obligation. But a company on the main board that wants to give sales or operating profit to particular people — analysts, institutions or the press — before its business report must first make a fair disclosure to the exchange. And when year-end results show revenue, operating profit or net profit changing 30% or more from the year before (15% for large companies), it must disclose this before calling the annual meeting (as of 2026). Arriving before the report, it often moves share prices.

Example

Operating profit rising from ₩10 billion to ₩13.5 billion is a 35% change, over the 30% line, so it must be disclosed.

Related terms

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