Fetch financial statements of a Korean company from OpenDART (fnlttSinglAcntAll: full single-company statements) and normalize them to standard metrics. Amounts are raw KRW (no scaling); EPS is KRW per share.

Not this tool for: US statements (get_edgar_financials), a KR-vs-US pair on one screen (compare_financials_kr_us), or ranking many companies at once (screen_companies, which reads the stored table and covers KR/US/TW/JP/EU). This tool requests one Korean company's statements through the DART adapter; results may be reused from a process-local cache for up to 24 hours. data_as_of.generated_at is response creation time, not source retrieval time. Peer comparisons use separately dated database snapshots.

Args:

• corp: Company: Korean name (e.g. '삼성전자'), 6-digit stock code (e.g. '005930'), or 8-digit DART corp_code (e.g. '00126380')

• year: business year 2015-2026 (default: last year). Annual reports are filed ~March of the following year (FY2025 filed 2026-03).

• report: 'annual' | 'q1' | 'half' | 'q3' (default 'annual')

• fs: 'consolidated' | 'separate' (default 'consolidated'). If consolidated statements do not exist, automatically retries separate and says so in notes.

• statement: optional BS/IS/CIS/CF/SCE account-group filter

• account_query: optional case-insensitive account name or account_id substring

• account_limit: returned account rows, 1-200 (default 40)

• as_of: optional YYYY-MM-DD. Adds point_in_time: the version of this period/basis that was public on that day.

• response_format: 'markdown' (default, tables) or 'json' (compact)

Returns structured {normalized, accounts}:

• normalized: {company:{name,id,ticker}, basis, periods:[{period, fiscal_year, currency:'KRW', metrics:{revenue, gross_profit, operating_income, net_income, eps_diluted, assets, liabilities, equity, cash_and_equivalents, operating_cash_flow}}], notes}. Annual reports include the prior-year comparative as a second period.

• accounts: selected reported statement rows with statement, account id/detail, reported order, currency, current and previous amounts.

• statement_groups: counts and reported order ranges by BS/IS/CIS/CF/SCE. These are flat DART groups, not an inferred XBRL hierarchy.

• sum_checks: known balance-sheet equations with pass/fail/not_tested, operands, currency, tolerance and receipt-number evidence.

• preserved_revisions: bounded numeric filing versions for the exact database company, requested period and actual statement basis. Includes provider, metric units, publication-day evidence, latest observation, unknown first-seen state, and explicit comparison uncertainty.

• revision_links: original filing <-> amendment filings for this period/basis, linked only by DART report names ([기재정정]/[첨부정정] prefix, same title, one original, later receipt numbers). restated_items lists each metric whose value changed with original_value, amended_value, both receipt numbers, both publication dates and both DART URLs. Exact 1,000^k ratios are flagged as suspected unit errors, not restatements. Unlinkable cases return a reason instead of a guess.

• point_in_time (only with as_of): the last preserved version with publication_date <= as_of (no look-ahead; latest-value fallback is never used). status found | uncertain (an amendment public by as_of has no preserved values) | not_yet_filed | original_not_preserved | no_versions | unavailable.

• earnings_disclosures (only when stored filings exist for this period): figures the company itself disclosed, next to its periodic-report figures. preliminary_vs_reported = the last 영업(잠정)실적 filing published on or before the periodic report vs that report's original values (difference, difference_pct, within_rounding = within half the preliminary table's unit; window_ambiguous/scale_suspect assert nothing), with every preliminary version, its amendment link (only when exactly one earlier original exists) and unreadable filings. outlook_vs_reported = single-number items from 영업실적등에대한전망/장래사업ㆍ경영계획 for this exact period with achievement_pct = reported ÷ disclosed × 100, or a status explaining why nothing is computed (basis_not_stated, definition_may_differ, period_not_reported_directly …). history = counts of those filings and their amendments since recorded_from. Facts only — no forecast, estimate or recommendation.

Examples:

• {corp: '삼성전자', year: 2024} -> FY2024+FY2023, revenue ~3.0e14 KRW

• {corp: '005930', year: 2025, report: 'q1'} -> Q1 2025 (3-month income-statement figures)

• {corp: '010130', year: 2024, as_of: '2025-06-30'} -> FY2024 as known on 2025-06-30 (before the 2026-08-13 amendment)

Use for KR-listed company fundamentals. Don't use for US companies (get_edgar_financials) or for filings text (get_dart_filings). Errors: 'no data' (DART status 013) -> try another year/report or fs='separate'; unknown company -> run search_dart_company first.