How to Read Korean Financial Statements in English
Where to Find Korean Financial Statements DART (Data Analysis, Retrieval and Transfer System) DART (dart.fss.or.kr) is Korea’s official financial disclosure system — equivalent to the US SEC EDGAR. All Korean listed companies must file reports here. DART now offers an English interface and many large companies file English versions of their reports. Key Report Types Korean Name English Name Frequency 사업보고서 Annual Report Yearly 반기보고서 Semi-annual Report Every 6 months 분기보고서 Quarterly Report Every 3 months 공정공시 Fair Disclosure As needed Key Financial Terms Income Statement (손익계산서) Korean English 매출액 Revenue / Sales 영업이익 Operating Income 당기순이익 Net Income EPS (주당순이익) Earnings Per Share Balance Sheet (재무상태표) Korean English 자산총계 Total Assets 부채총계 Total Liabilities 자본총계 Total Equity 부채비율 Debt-to-Equity Ratio Key Ratios Korean English What to Look For PER P/E Ratio Lower = cheaper PBR P/B Ratio Below 1 = undervalued ROE Return on Equity Higher = better DIV Dividend Yield Higher = more income Using DART API for Automated Data DART provides a free API for programmatic access: ...