FFirmLensGLOBAL
FIELD NOTES

Before comparing Korean and US companies

Build a comparison that respects currencies, fiscal calendars and accounting scope.

Two things to take away
  • Match currencies, periods and consolidation scope first.
  • The same year label can hide different fiscal periods.

Finding companies on one screen is not the same as comparing them on equal terms. FirmLens is a starting point for research. A large revenue number or a high growth rate is not an investment ranking.

Keep currency attached to every amount

US figures remain in dollars and Korean figures in won. Copying the numbers without their currency removes essential context. A currency conversion needs an explicit exchange-rate source and a chosen date or averaging method. FirmLens does not create cross-currency rankings using an assumed exchange rate.

Match periods, not just year labels

Companies can use different fiscal calendars even when both reports carry the same year label. Check the exact start and end dates on each company page. Put those dates in your comparison notes. If periods cannot be aligned, record that limitation next to the comparison.

Check consolidation and account definitions

OpenDART distinguishes consolidated and separate financial statements through its CFS and OFS request options. FirmLens selects consolidated records and does not substitute separate statements when they are absent. The official OpenDART guide documents report and statement types.

US data can contain both total revenue and narrower revenue concepts. Our collection prioritizes total revenue where it exists for the latest annual period. That choice does not eliminate differences in industry or accounting policies. Review the underlying account definitions, particularly before comparing financial businesses with manufacturers.

Make a comparison note

For both companies, record the name, currency, period, consolidated basis, revenue concept and source link in the same order. First examine each company’s own history. Then identify which conditions change across companies. If you find an amendment or business restructuring, retain the document supporting that observation.

Know what is outside this screen

FirmLens does not provide live prices, valuation multiples, complete cash flow analysis or earnings forecasts. Strong annual results alone do not establish whether a current stock price is attractive. A deeper assessment requires information beyond these summary tables.

Try it in an original filing

These links are starting points for reading practice. Open an annual source document from a company profile and apply the checks in this guide.

Samsung Electronics 005930 ↗Apple AAPL ↗

Official references

Use these primary sources to check concepts and filing structure. Worked examples are fictional scenarios created for FirmLens.

References checked: 2026-09-16


This educational guide uses official references and AI writing assistance. It is not individualized advice from a financial professional. Examples are separate from source facts. Report errors through our corrections page.

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