Material disclosures, two markets, one vocabulary

2,246 filings from 1,573 listed companies in Korea and Japan, sorted into 33 event types and linked back to the original document. Put the two countries in the same table and something shows up that neither regulator publishes: only 3 of those 33 event types exist on both sides.

2,246material events
1,573companies
33event types
3types found in both countries

The finding: Korea files about money, Japan files about control

Both lists answer the same question — what must a listed company tell the market at once? They answer it differently. Over the window where we hold both records (2026-08-25 to 2026-09-21), the Korean stream is dominated by financing and commercial events and the Japanese stream by ownership and governance events.

Where the filings clusterKorea (DART)Japan (EDINET)
Money in or out — contracts, capital raises, bonds, buybacks, options62.4 %12.6 %
Who controls or decides — meetings, parents, directors, mergers, auditors8.7 %68.4 %
Everything else we kept28.9 %19.0 %

Our grouping, not the regulators’. We put each of the 33 event types into one of the two buckets once, and we list every type below so you can regroup them yourself.

What this is not. It is not evidence that Korean companies raise more money or that Japanese boards change hands more often. It is a fact about what each regulator makes them announce. A Japanese company signing a large supply contract may well disclose it — through the exchange’s timely-disclosure channel, which is not the filing system we read here.

How often, once the windows are made comparable

We started collecting the two countries on different dates, so the raw totals are not comparable and we do not put them side by side. Below is the window where both records exist, divided by the days we actually captured — not by calendar days, because a day we missed is not a day without filings.

MarketEvents in windowDays capturedEvents per captured day
Korea — DART, 2026-08-25 to 2026-09-218161554.4
Japan — EDINET, 2026-08-25 to 2026-09-213401917.9

Outside this window we hold more: 816 Korean filings from 2026-08-25 and 1,430 Japanese filings from 2026-06-30. Those are in the tables below and in the sample; they are left out of this comparison only.

Korea — 18 event types in the shared window

Ordered by frequency, not importance — we do not rank these, because which one matters depends on the company you are looking at.

EventWhat the filing isCount
Single supply contractA single sales or supply contract large enough to require disclosure280
Material reportA report on material matters that does not fall into the categories above168
Paid-in capital increaseDecision to issue new shares for cash134
Stake acquisitionDecision to acquire shares or equity securities of another company57
Convertible bond issueDecision to issue convertible bonds54
Material management matter bothA management matter the company judges relevant to an investment decision52
Treasury share buybackDecision to acquire the company’s own shares20
Delisting riskDelisting review, watch-list designation, trading halt, or market-value shortfall12
Debt guaranteeDecision to guarantee another party’s debt9
Controlling shareholder change bothA transaction that changes, or pledges shares of, the largest shareholder4
Response to a report or rumourThe company answering a press report or market rumour4
Proxy solicitationReference documents for soliciting the exercise of voting rights4
Large earnings changeDisclosure of a material change in revenue or profit structure3
Share cancellationDecision to cancel treasury or other shares3
CEO change bothAppointment, dismissal or replacement of the representative director3
Outside director changeAppointment, dismissal or early departure of an outside director3
Bonus share issueDecision to issue new shares without payment3
Conversion price resetAdjustment of the conversion price of an outstanding convertible bond3

Japan — 17 event types in the shared window

Every Japanese extraordinary report carries the same title — 臨時報告書 (rinji hōkokusho, “extraordinary report”) — so a headline tells you nothing about what happened. We read the XBRL element the filer used inside the document instead: the element name is the event type. These names are therefore the filer’s own labels rather than our paraphrase.

EventWhat the filing isCount
Shareholders meeting outcomeHow the resolutions put to a shareholders meeting were voted105
Parent or key subsidiary change bothA change in the parent company, or in a subsidiary the rules treat as significant52
Event with significant effect bothAn event the company states will materially affect its financial position, results or cash flows50
Major shareholder changeA change in who holds a major stake in the company49
Stock option issueShare options issued without a securities registration statement26
Group-level significant eventThe same, stated at group level rather than for the filer alone21
Representative director change bothA change in the representative director — the office a Japanese company files as its chief executive17
Financial covenantA covenant attached to the company’s borrowing — what would count as a breach13
Subsidiary acquisitionA decision to acquire another company as a subsidiary10
Share exchangeA decision to exchange shares — the structure Japan uses to make one company a wholly owned subsidiary of another8
Absorption-type mergerA decision to merge, with one company absorbing the other5
Reverse stock splitA meeting called to decide on consolidating shares4
Auditor changeA change of the accounting firm that audits the company4
Shareholder governance agreementAn agreement between the company and a shareholder about how it is run4
Receivable may not be collectedThe company states a receivable may not be collected on time or at all2
Offering outside JapanShares or bonds offered or distributed outside Japan2
Company splitA decision to split off part of a consolidated subsidiary into another company1

Where they came from

MarketEvents held
TSE1,430
KOSDAQ489
KOSPI302
KONEX16
Other9

The 40 most recent, both countries

DateCompanyTickerMarketEventOriginal
2026-09-21SEOHEE CONSTRUCTION CO., LTD.035890KOSDAQSingle supply contractDART
2026-09-21SAMSUNG C&T CORPORATION028260KOSPIMaterial management matterDART
2026-09-21MGEN SOLUTIONS CO., LTD.032790KOSDAQMaterial reportDART
2026-09-18MGEN SOLUTIONS CO., LTD.032790KOSDAQDelisting riskDART
2026-09-18Q AID CO., LTD.377460KOSDAQDelisting riskDART
2026-09-18Zaigle Co., Ltd.234920KOSDAQDelisting riskDART
2026-09-18OmnisystemCo.,Ltd057540KOSDAQDelisting riskDART
2026-09-18XAVIS CO., Ltd.254120KOSDAQDelisting riskDART
2026-09-18KBIO LABS Inc.038530KOSDAQDelisting riskDART
2026-09-18Kyobo 16 Special Purpose Acquisition Company482520KOSDAQDelisting riskDART
2026-09-18ESTaid Corp.239340KOSDAQDelisting riskDART
2026-09-18JEIL M&S CO., LTD412540KOSDAQDelisting riskDART
2026-09-18JEIL M&S CO., LTD412540KOSDAQDelisting riskDART
2026-09-18Samyung ENC Co., Ltd.065570KOSDAQDelisting riskDART
2026-09-18Samyung ENC Co., Ltd.065570KOSDAQDelisting riskDART
2026-09-18THE SHIMANE BANK, LTD.7150TSEEvent with significant effect · Group-level significant eventEDINET
2026-09-18CE Holdings Co., Ltd.4320TSEEvent with significant effectEDINET
2026-09-18FinTech Global Incorporated8789TSEEvent with significant effect · Group-level significant eventEDINET
2026-09-18VECT Co., Ltd. amended457600KOSDAQControlling shareholder changeDART
2026-09-18JOONGANG ADVANCED MATERIALS Co., Ltd amended051980KOSDAQControlling shareholder changeDART
2026-09-18SAMSUNG C&T CORPORATION amended028260KOSPISingle supply contractDART
2026-09-18MemRAY BT Co., LTD.072770KOSDAQCEO changeDART
2026-09-18HYOSUNG ITX.CO.,LTD amended094280KOSPISingle supply contractDART
2026-09-18Dexter studios Co., Ltd. amended206560KOSDAQSingle supply contractDART
2026-09-18Kolon TissueGene, Inc.950160KOSDAQCEO changeDART
2026-09-18NAUROBOTICS Co., Ltd. amended459510KOSDAQSingle supply contractDART
2026-09-18BK Holdings CO.,LTD.050090KOSDAQCEO changeDART
2026-09-18Unitrontech Co., Ltd. amended142210KOSDAQControlling shareholder changeDART
2026-09-18EcoSimplex Co., Ltd amended038870KOSDAQSingle supply contractDART
2026-09-18REFINE Co., Ltd. amended377450KOSDAQControlling shareholder changeDART
2026-09-18Nexa Dynamics Co., Ltd.351320KOSDAQSingle supply contractDART
2026-09-18HDC HOLDINGS CO.,Ltd012630KOSPISingle supply contractDART
2026-09-18IPARK HYUNDAI DEVELOPMENT COMPANY294870KOSPISingle supply contractDART
2026-09-18CU TECH CORPORATION376290KOSDAQShare cancellationDART
2026-09-18INFOvine co., Ltd.115310KOSDAQShare cancellationDART
2026-09-18DAE HWA PHARM CO., LTD amended067080KOSDAQSingle supply contractDART
2026-09-18DHAUTONEX CO.,LTD000300KOSPISingle supply contractDART
2026-09-18Dong-A Socio Holdings Co.,Ltd000640KOSPISingle supply contractDART
2026-09-18ST PHARM CO., LTD.237690KOSDAQSingle supply contractDART
2026-09-18HD-Hyundai Marine Engine Co., Ltd. amended071970KOSPISingle supply contractDART

40 of 2,246 shown. The full tagged files are part of the Korea and Japan datasets.

Read this before you use it

  • This is not the full disclosure stream. Publishing a national feed in bulk raises questions we would rather not have to answer; publishing selected material events — the way a US Form 8-K works — does not. So we keep a fixed list of event types per country and drop everything else.
  • Names we could not translate, we did not. Where a company has no English name on file with its regulator we print the ticker instead of inventing one: 10 of 2,246 rows are like that.
  • The Korean count is net of a subtraction. 46 further filings out of the 862 we captured carry no ticker — unlisted filers, and subsidiary filings made under a parent’s name. We report the subtraction rather than let 862 quietly become 816.
  • No history before we started. Neither source hands back a bulk archive, so each record starts the day we began collecting and grows one day at a time.
  • No money amounts yet. A supply-contract filing states a value and a counterparty; we carry the event, not yet the amount. That is the next build.
  • No view on whether any of this is good news. That is yours to form.

Sources

Korea — Financial Supervisory Service, DART, dart.fss.or.kr.
Japan — Financial Services Agency, EDINET, disclosure2.edinet-fsa.go.jp.

Each row links to the filing it came from. The event names on this page are ours: we wrote them in English from the filing categories and XBRL element names, and we say so rather than presenting them as a regulator’s own wording.

This page reports filings. It is not investment advice and not a recommendation to buy or sell anything.

Related

Korea on its own, in more detail · Screen these companies by their filed figures · Korean financial statements · the rest of the catalogue.