When do Korean companies report quarterly earnings? The 45-day rule, preliminary results and this week's 28
Korean law gives listed companies 45 days after a quarter ends to file a quarterly report. Many announce far earlier with preliminary results. For Q3 2026, Samsung did it on day 8; this week's 28 reporters on days 26 to 30.
AI-assisted, human-reviewed sourcing. Figures are pulled programmatically from the official sources listed at the end of this article and checked by an editor before publication.
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Korea’s earnings season has two clocks. One is set by law. The other is set by companies.
The legal clock: 45 days
Under Article 160 of the Financial Investment Services and Capital Markets Act, a company that files annual business reports must also file a semi-annual report and quarterly reports within 45 days after the period ends. They go to the Financial Services Commission and the exchange, and are published on DART, the Financial Supervisory Service’s disclosure system.
| Period | Ends | 45 days later |
|---|---|---|
| Q1 2026 | 31 Mar | 15 May |
| Half-year 2026 | 30 Jun | 14 Aug |
| Q3 2026 | 30 Sep | 14 Nov |
Two allowances: consolidated filers get 60 days in their first two years, and Article 165 lets a company extend once a year by up to five business days if its auditor’s review needs it. The annual business report runs on a separate, 90-day clock.
The company clock: preliminary results
Many large Korean companies do not wait 45 days; every company on this week’s calendar announces by day 30. A common route is to publish preliminary results, a short disclosure of revenue and operating profit, through the exchange’s fair-disclosure system, and file the full quarterly report with the regulator later.
For the third quarter of 2026:
| Event | Date | Days after 30 Sep |
|---|---|---|
| Samsung Electronics preliminary results | 8 Oct | 8 |
| This week’s 28 reporters (Asia Business Daily calendar) | 26–30 Oct | 26 to 30 |
| SK hynix results | 28 Oct | 28 |
| Samsung Electronics full results | 29 Oct | 29 |
| Legal deadline for the quarterly report | 14 Nov | 45 |
Samsung’s preliminary figure, 107.4 trillion won of operating profit, has been public for almost three weeks before its full results on Thursday (Samsung’s preferred-common gap, narrowest in our data).
Why the calendar bunches
This week’s calendar has 3 companies on Monday, 7 each on Tuesday, Wednesday and Thursday, and 4 on Friday. By market value it is far more lopsided: the Wednesday and Thursday reporters alone are 58.3% of KOSPI (the full weighing).
For a reader outside Korea, the practical point is the gap. A result announced on day 8 or day 28 is a company’s own preliminary number. The quarterly report that the law requires, with full statements and notes, can arrive up to two weeks later, on DART.
This is a description of rules and dates, not legal or investment advice.
Related: Broker target prices for this week’s 28 reporters · KOSPI market-value share by company · SK hynix: a fifth of the value, a quarter of the trading. More from the same data: Korean preferred shares: 36 of 111 trade above the common · Sidecars and circuit breakers on the KOSPI.
Data & Verification Notes
- Data as of
- Sources
- Financial Investment Services and Capital Markets Act, Article 160 (via korea.legal) — Companies required to file business reports must file semi-annual and quarterly reports within 45 days after the end of the period, with the Financial Services Commission and the exchange; a 60-day allowance applies to consolidated filers in their first two years.
- Financial Investment Services and Capital Markets Act, Article 165 (via korea.legal) — Special provisions: a one-off extension of up to five business days a year when the auditor's review requires it, if notified seven days before the deadline.
- Samsung Electronics newsroom, 8 October 2026; News1, October 2026; The Asia Business Daily, 25 October 2026 — Samsung's preliminary Q3 2026 results on 8 October; SK hynix's Q3 results on 28 October; the Q3 calendar of 28 companies reporting on 26–30 October.
- Cross-checks
- Q3 2026 ended 30 September. 45 days later is 14 November 2026.
- Days after quarter-end: Samsung preliminary results 8 Oct = day 8; this week's calendar 26–30 Oct = days 26 to 30; SK hynix 28 Oct = day 28; Samsung full results 29 Oct = day 29.
- This week's calendar by day: 3, 7, 7, 7 and 4 companies, Monday to Friday.
- Excluded figures
- How the deadline applies when day 45 falls on a weekend (14 November 2026 is a Saturday). We have not checked the rule.
- Exemptions for smaller listed companies under Article 165(2). We did not count which companies use them.
- How many companies file a preliminary-results disclosure each quarter. We have not counted it for Q3 2026.
- This is not legal or investment advice.
- Instruments
- 005930, 000660
The full dataset behind these figures — every listed company, every row — is available to license. SeoulMarkets data for licence →
Not investment advice. SMarkets publishes data journalism for general information only. Nothing here is investment advice, a recommendation, or an offer to buy or sell any security — any investment you make is at your own risk and responsibility. Figures are derived from official public data sources and may be revised by the issuing agency. Verify independently before acting.
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