Korea financial statements data
Annual statements for 2,555 of 2,709 listed Korean companies, fiscal year 2025, in English and free. This page is about coverage — what we hold, on what basis, and where the holes are.
Coverage is not one number. It is three.
The headline is 94.3%. Quoting only that would mislead anyone building on the small-cap board. Coverage on the two main boards is around 98 percent; on KONEX it is 11.2%. Those companies are the smallest listed firms in Korea and many do not file the standardised full account set the regulator’s API serves. We would rather you know that before you licence anything.
| Market | Companies | With statements | Coverage |
|---|---|---|---|
| KOSPI | 830 | 813 | 98.0% |
| KOSDAQ | 1,772 | 1,730 | 97.6% |
| KONEX | 107 | 12 | 11.2% |
Which accounts are present
| Account | Companies | Share of 2,709 | Where it comes from |
|---|---|---|---|
| Total assets | 2,559 | 94.5% | Balance sheet |
| Total equity | 2,577 | 95.1% | Balance sheet |
| Revenue | 2,512 | 92.7% | Income statement — absent from many financial filers |
| Operating profit | 2,525 | 93.2% | Income statement |
| Net income | 2,577 | 95.1% | Income statement |
Revenue is the thinnest line, and not because of a collection failure alone: banks, insurers and holding companies file an income statement built around interest, premiums or equity-method income and carry no single revenue account. The split between “the account does not exist” and “we have not attached it yet” is counted on the largest companies page.
Consolidated or separate — recorded, never mixed
2,067 companies are read on a consolidated basis and 488 on a separate basis. Every row records which one was used. Comparing a consolidated figure against a separate one is one of the easier ways to get a valuation multiple wrong, so the basis travels with the number instead of being assumed.
What did not join, and why
- 132 a filing arrived but the equity and net-income lines we need were not in it
- 22 no market capitalisation on the price date, so the row cannot be joined
These rows stay in the file with the reason in a column. Dropping them would remove the denominator and leave a flattering count. The first group is our own gap and it shrinks as we improve the parser — it fell by 71 companies on 11 September 2026 when two account-name patterns were fixed.
One number worth knowing before you compute anything
974 of the 2,555 companies with a readable filing reported net income of zero or less for 2025 — 38.1%. That is not a small tail. It is why the valuation tape leaves a price-earnings ratio empty for those companies rather than printing a negative number, and why any screen built on PER silently drops a third of the market unless you decide what to do about it.
Related
Ratios built on this tape: Korea valuation tape. Size rankings from the same rows: the largest companies in Korea. Each company’s share of the market: KOSPI shares. See what else is in the catalogue.
Questions
How many Korean listed companies have financial statements here?
2,555 of 2,709 (94.3%) for fiscal year 2025. Coverage is not even across markets: KOSPI 813 of 830 (98.0%), KOSDAQ 1,730 of 1,772 (97.6%), KONEX 12 of 107 (11.2%). The uneven part matters more than the headline number.
Why is KONEX coverage so much lower?
KONEX is 11.2% against roughly 98 percent on the two main boards. These are the smallest listed companies in Korea and many of them do not file the standardised full account set the API serves. We publish the figure rather than quoting the overall average, because anyone building on the small-cap board needs to know before they start.
Are consolidated and separate statements mixed?
No. 2,067 companies are on a consolidated basis and 488 on a separate basis, and each row records which. Mixing the two inside one comparison is a common way to get valuation multiples wrong, so the basis ships as a column rather than as an assumption.
How many Korean listed companies lost money?
974 of the 2,555 companies with a readable filing reported net income of zero or less for 2025 — 38.1%. That is why the valuation tape leaves a price-earnings ratio empty rather than printing a negative one.
How many years do you hold?
Five, fiscal 2021 through fiscal 2025 — 13,545 company-year rows in all. This coverage page reports one fiscal year at a time, because coverage differs by year: a company newly listed in 2024 has no 2021 filing, and averaging that away would hide it. The multi-year counts built from the same tape are on the profit-streaks page.
What is not in this data?
It is annual, so quarterly and half-year figures are not here. It carries the headline accounts — assets, equity, revenue, operating profit, net income — not the full note-level detail of a filing. And it does not include companies that filed nothing.
Does the new accounting standard change these figures?
Yes — but not yet, and not here. Korea adopts K-IFRS 1118 (the local form of IFRS 18) for fiscal years beginning on or after 1 January 2027, with early adoption permitted. It redefines operating profit: equity-method income moves out of it, into investing; and foreign-exchange gains and losses move in. For a holding company whose earnings are mostly equity-method income, reported operating profit can swing from a large profit to a loss without anything changing in the business. Because the standard is applied retrospectively, companies will also restate prior years. Every operating-profit figure on this page is on the pre-1118 basis, as filed. We do not recompute it on the new basis: this tape carries the headline accounts only, and equity-method income and FX results are not among them. We would rather say that than publish a number we have not measured.
Sources, and what this cannot tell you
Financial statements: DART open API (Financial Supervisory Service), annual report code 11011, fiscal year 2025. Listed-company identity: DART corporate register. Built 30 October 2026, 20:10 KST.
It is annual, not quarterly. It carries headline accounts, not note-level detail. It cannot tell you whether a filing is right — only what it said. This is not investment advice.