QUARTERLY INSIGHT REPORT · 2026 — Q2

Quarterly Insight Report
2026 Q2 Issue

SAMPLE DEMO

BusinessYeonnam Kitchen Inc. (fictional sample business)
IndustryKorean restaurant · 2 stores in Yeonnam-dong, Mapo-gu, Seoul
Period2026.04.01 – 06.30
Issued2026.07.03 · Finance Fixer
AuthorWritten & reviewed by a Korean CPA

This quarter in three lines

Q2 revenue KRW 436M (+13.2% QoQ) — up for 4 straight months through June, in line with the trade-area recovery.
Cost ratio rose +0.9%p to 37.8% — when the cost ratio climbs alongside rising revenue, nothing is left over. Ingredient prices need a check.
The tax-saving diagnosis identified about KRW 15.8M in available credits this year — the newly reworked Integrated Employment Tax Credit is the key, growing to KRW 67.8M cumulative over 3 years if employment is maintained.

Financial highlights

Bookkeeping data · quarter-close basis

Q2 revenue KRW 436M ▲ +13.2% (QoQ)

June revenue KRW 152M ▲ +6.3% · 4 months straight ↑

Cost ratio (June) 37.8% ▲ +0.9%p — check

Operating margin (June) 8.1% ▲ +0.5%p (prev 7.6%)

Monthly revenue trend (2026.01 – 06, KRW 100M)

A steady climb since the February low. That said, costs are rising faster than the +6.3% revenue. We'll track the unit-price trend of the 3 main ingredients separately in the monthly closing snapshot. — accountant's comment

Industry — dining-sector filing signals

DART disclosures · real data

Even within dining, results are splitting to extremes right now. A stretch where "sector average" means nothing — which is exactly why you should judge by your own trade area and your own channels.

The Born Korea — FY2025 revenue KRW 361.2B ▼ -22.2% · swung to operating loss (-KRW 23.7B)

Kyochon F&B — FY2025 revenue KRW 517.4B ▲ +7.6% · operating profit +127% (KRW 35.0B)

Takeaway Sharper polarization
by brand & channel "Sector average" is an illusion

Source: DART electronic disclosures, annual reports (filed 2026.03, consolidated basis). Listed-franchise results are an industry reference indicator, not a direct comparison to an individual store.

Trade area — Yeonnam-dong (Hongdae) · Korean restaurants

Seoul commercial-district data · real data

Trade-area quarterly sales (Q4'25) KRW 15.97B ▲ +21.4% (QoQ)

Korean-food stores (Q1'26) 208 +6 · open 5% / close 3%

Quarterly foot traffic (Q1'26) 5.1M Yeontral Park axis holds

Weekday sales share 65.7% weekday > weekend area

Sales mix by time of day (Yeonnam-dong Korean restaurants, Q4'25)

Lunch 11–14

15.0%

Dinner 17–21

44.9%

Late 21–24

23.4%

Other

16.7%

68% of trade-area sales occur after 17:00, and people in their 20s–30s make up 59.5% of spending — an evening-driven district. Yeonnam Kitchen's dinner share (52%) is below the area average, so the late-night window (21–24) is untapped. We'll include a P&L simulation of extending closing by one hour in next quarter's report. — accountant's comment

Source: Seoul Commercial District Analysis Service — Yeonnam-dong (Hongdae) developed district · Korean restaurants (sales Q4 2025; stores & foot traffic latest published for Q1 2026).

Tax-saving diagnosis

Special Tax Treatment Control Act · as in force 2026.07

Applicable

Integrated Employment Tax Credit STTCA §29-8 · 2026 reform

In 2026, full-time employees +2 (including 1 young full-time worker). Under the progressive structure effective this year (SME, capital-region basis), year one is KRW 7M for young-etc + KRW 4M for others = KRW 11M. If employment is maintained, the credit grows to KRW 25M in year two and KRW 27M in year three, for a 3-year cumulative total of up to KRW 63M. Applicable through 2028.

KRW 11M2026 · 3-yr cumulative KRW 63M

Needs review

Integrated Investment Tax Credit STTCA §24

March investment of KRW 48M in 2nd-store kitchen equipment — base credit of 10% on business tangible assets (SME). The portion exceeding the prior 3-year average investment qualifies for an additional 10% credit, so the actual amount may be larger.

KRW 4.8M+base-credit basis

Verify applied

Deemed Input VAT Credit VAT Act §42

We check every filing period that 6/106 (corporate restaurant business) of tax-free food-ingredient (agricultural/livestock/fishery) purchases is fully reflected in the VAT return, and that it stays within the cap (corporate: 50% of the tax base, through 2027).

Checklist item2nd-half estimate

Not eligible

SME Special Tax Reduction STTCA §7

A commonly attempted item, but restaurant businesses are not among the eligible industries (unlike wholesale/retail, manufacturing, etc.). Claiming it incorrectly leads to back-taxes plus penalties — knowing what doesn't apply is also tax saving.

—

Tax-saving potential identified this quarter (2026) about KRW 15.8M +α

Basis: Special Tax Treatment Control Act & VAT Act as in force on 2026.07.03 (reflecting Dec 2025 amendments and sunset extensions). Assuming employment is maintained, ~KRW 67.8M cumulative over 3 years. Actual application is confirmed after eligibility review; the figures above are illustrative under the sample business's assumptions.

Actions this quarter

Organize young-worker eligibility documents — to prepare for the Integrated Employment Tax Credit Employment contracts, enrollment in the 4 major insurances. Recommended before the July payroll close.
Separately tally tax-free food-ingredient purchase invoices Avoid missing the Deemed Input VAT Credit — for the 2nd-half VAT filing.
Start tracking unit prices of the 3 main ingredients Pinpoint the cause of the +0.9%p cost ratio — tracked in the monthly snapshot, reflected in the Q3 report.

This report is a sample for service introduction. Yeonnam Kitchen Inc. is fictional and the financial figures (01) are illustrative. The industry section (02) uses DART electronic disclosures, the trade-area section (03) uses Seoul commercial-district data, and the legal content of the tax-saving diagnosis (04) is built from real data based on tax law in force as of July 3, 2026. Whether actual tax credits/reductions apply, and their amounts, are confirmed after reviewing each business's eligibility.

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