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Korea DART Financials provides financial facts for a Korean-listed company as filed to DART, the Korean regulator’s disclosure system. Each observation is one account line for one reporting period, in KRW, carrying the filer’s own account concept and label. Coverage runs from 2022 onward.
Plan: Free and above · Credits: 1 per call · MCP tool: get_korea_financials

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What You Can Use Korea DART Financials For

Read a Korean company’s accounts as it actually files them. Build a series for a specific account concept across years. Compare consolidated against parent-only figures. Trace any figure back to the original DART document.

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These Are the Filer’s Own Accounts, Not a Normalised Statement

There is no revenue field on the rows. Which Korean account is revenue differs by filer and by industry, so the rows do not pick one.Each row carries account_id, the machine concept — for example ifrs-full_CostOfSales or dart_OperatingIncomeLoss — and account_nm, the filer’s own label in Korean.Match on account_id. Matching Korean label text is unreliable.

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The Korean Reporting Calendar Has No Q2

report_period is annual, half, q1 or q3. The Korean reporting year has a half-year report and no standalone Q2. A pipeline that expects four quarterly reports will mis-read the middle of the year.

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An Interim Row Does Not Always Cover the Period Its Name Suggests

DART prints both a three-month and a year-to-date column in interim reports. Rows re-fetched since 2026-09-30 — about the 100 largest Korean companies so far — carry both, and amount_span says what amount covers: On those rows the year-earlier comparatives are amount_prior_year_period (the same three months a year earlier) and amount_prior_year_to_date. On interim income, cash-flow and equity rows amount_prior_period is empty and the year-earlier comparative is amount_prior_year_period; an interim balance sheet keeps its prior year-end in amount_prior_period. The two can be equal on a line that only moved inside the quarter.
On rows where amount_span is null, only one of DART’s two columns was stored, and the filer decided which to fill. The two statements behave differently:
  • Income figures in a half or q3 row are the single quarter for most filers, but year-to-date for some. To check, divide the half-year figure by the q1 figure: about 1 means the quarter alone, about 2 means year-to-date. Or reconcile against the annual report.
  • Cash-flow figures in interim rows are year-to-date: the half-year cash flow covers six months and the q3 cash flow covers nine.
Do not assume a half row covers six months, and do not assume it covers three.

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Most Filers Print Only the Combined Income Statement

Most Korean filers print a single statement of profit or loss and other comprehensive income rather than a separate income statement. For them, statement=income returns nothing, and the income lines are under statement=comprehensive_income. If income comes back empty, query comprehensive_income before concluding the data is missing. Two definitions also vary by filer: SG&A may or may not include R&D, and FinanceCosts is not the same as interest expense.

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Consolidated and Separate Are Different Books

basis is consolidated or separate, meaning parent-only. Both are filed. Never mix them in one comparison.

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Key Korea DART Financial Fields

statement selects one of balance_sheet, income, comprehensive_income, cash_flow or changes_in_equity. Each row carries the amount in the row’s currency, which is KRW. Annual rows also carry the two prior periods as filed in amount_prior_period and amount_two_periods_prior. Every row also carries amount_span, amount_year_to_date, amount_prior_year_period and amount_prior_year_to_date, described above; the three extra amounts are null on rows not yet re-fetched. Every row carries filing_url, the original DART document behind the figure. Cite that when quoting a number.

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The metrics Block

Next to the rows, the response carries a metrics object: derived figures for the company’s latest period, the same values Company Screening filters and sorts on.
  • period, grain and filed_at say which period the block describes. It does not follow the year or report_period you asked for.
  • amounts — such as revenue, net_income, free_cash_flow and cash_and_equivalents — are in whole units of currency, with unit of ones.
  • ratios are fractions, so 0.2 means 20%, except days_sales_outstanding and operating_cycle, which are days.
  • growth holds year-on-year growth rates, also as fractions, and flags holds is_lossmaking and equity_negative.
A null field in the block means the source does not publish what it needs, not zero. metrics itself is null when no fundamentals are held for the company.

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Korea DART Financials Coverage

Coverage is 2022 onward and is still backfilling, newest year and largest cap first.A missing older year for a small company means not yet loaded, not not filed.

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Korea DART Financials Date Convention

year is the business year and is required; omitting it returns 400. report_period names which of the year’s reports the row came from.

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Korea DART Financials Sources

Facts are filed by the companies to DART. Account concepts and labels are the filer’s own. Nothing is normalised, translated or restated.

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GET /v1/companies/{company_id}/kr/financials

Account-level financial facts for one business year. The route accepts a Korean corp code, a suffixed ticker such as 005930.KS, an ISIN or a company_id directly.
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string
required
A Korean DART corp code (8 digits), a suffixed ticker, an ISIN or a company_id.
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integer
required
Business year.
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string
annual, half, q1 or q3.
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string
consolidated or separate.
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string
balance_sheet, income, comprehensive_income, cash_flow or changes_in_equity.
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string
next_cursor from the previous page.
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integer
default:"200"
Rows per page, between 1 and 1000.
See also Korea DART Shareholders, Korea DART Capital for share structure, dividends, investments and debt, Korea DART Executive Compensation, Korea DART Report Sections for the rules the sections share, and Exchange Disclosures for the Korean filing index.