{
 "as_of": "2026-11-06",
 "cmr": "kr-cm-kg/KOSDAQ/260970",
 "fence": "The page is the record's research on the issuer — no analyst, no rating, no view.",
 "markdown": "The page is the record's research on the issuer — no analyst, no rating, no view.\n\n# S&D Co., Ltd (KOSDAQ: 260970) — research page\n\nAs of 2026-11-06 · kr-cm-kg · record version 1\n\n## Identity and listing\n\nThe issuer is S&D Co., Ltd, listed on KOSDAQ under ticker 260970, with ISIN KR7260970009. The LEI is not on the record, as no GLEIF record is registered under 312-81-32312. The security type is Corporate, the segment is not on the record, the sector is 기타 식품 제조업, and the jurisdiction is South Korea (DART filer with a corporate registration number). The status is listed, not halted.\n\n## The disclosure read\n\nThe record holds 18 filings in the twelve months to 2026-11-06, across 10 filing days. The median gap between filing days is 31 days. The latest filing is dated 2026-10-14, 23 days before the record date, and is of type directors_dealings. The exchange median cadence gap is 8.0 days and the sector median is 8.5 days. The exchange median filings count is 33 and the sector median is 31. The exchange median latency is 16.0 days and the sector median is 15 days. The issuer's median gap of 31 days is above both the exchange and sector medians.\n\n## Auditor\n\nThe auditor of record is 신한회계법인. Its location is not on the record. Auditor changes are not on the record.\n\n## Events and halts\n\nListing, delisting, name change, domicile change and segment move are not on the record, as this register has no lifecycle type map yet. The halt flag shows listed, not halted.\n\n## Orderability\n\nThe outcome is not determinable. The chapter's orderability section carries no client_categories, so the outcome cannot name its client category. The rule version is acm-68000/kr/suitability-and-appropriateness-fscma-articles-46-and-46-2/r1, and the chapter as-of date is 2026-11-04.\n\n## Coverage\n\nThe field has not been read. The number of research houses named on the issuer's investor-relations page is not on the record.\n\n## Open research\n\nThe field has not been read. No count of openly published research notes is on the record.\n\n## Licensed\n\nLicensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.\n\n## As-of depth\n\nThe market's vintage is not sealed. No issuer years are sealed for this issuer. The live record began on 2026-09-12. The years 2021 through 2026 are sealed in the store but not served as of a date, and the as-of door answers not_sealed.\n\n## Sources\n\n8 source pages are named on this page; every value above carries its own source page and read date in the numbers.\n\n- https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13 (identity.exchange)\n- https://data.krx.co.kr/comm/bldAttendant/getJsonData.cmd (identity.isin)\n- https://opendart.fss.or.kr/api/company.json?corp_code=00560849 (identity.jurisdiction)\n- https://mcp.kr-cm-kg.ai/events/KOSDAQ/260970 (the disclosure lines)\n- https://kind.krx.co.kr/investwarn/tradinghaltissue.do?method=searchTradingHaltIssueMain (the halt flag)\n- https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260316001045 (the auditor)\n- https://mcp.kr-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://mcp.kr-cm-kg.ai/record/KOSDAQ/260970 (the record)\n",
 "market": "KR",
 "node": "kr-cm-kg",
 "numbers": {
  "as_of_depth": {
   "issuer_years_sealed": [],
   "live_record_began": "2026-09-12",
   "node_history_from": null,
   "node_years_sealed": [],
   "note": "6 years are sealed in the KR store; their Replay split is not built, so the as-of door answers not_sealed and the record is the live record as of 2026-11-06",
   "record_version": 1,
   "sealed": false,
   "store_years_sealed_not_served": [
    "2021",
    "2022",
    "2023",
    "2024",
    "2025",
    "2026"
   ]
  },
  "auditor": {
   "auditor": {
    "read_by": "DART API 회계감사인의 명칭 및 감사의견 (annual report 11011, business year 2025)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260316001045",
    "state": "sourced",
    "value": "신한회계법인"
   },
   "auditor_firm_id": {
    "market": "KR",
    "state": "not_on_record"
   },
   "auditor_location": {
    "market": "KR",
    "state": "not_on_record"
   },
   "changes": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "cmr": "kr-cm-kg/KOSDAQ/260970",
  "coverage": {
   "note": "the coverage field has not been read for this issuer",
   "state": "not_read"
  },
  "disclosure": {
   "against": {
    "exchange": {
     "issuers": 1819,
     "median_cadence_gap_days": 8,
     "median_filings": 33,
     "median_latency_days": 16,
     "name": "KOSDAQ"
    },
    "sector": {
     "issuers": 37,
     "median_cadence_gap_days": 8.5,
     "median_filings": 31,
     "median_latency_days": 15,
     "name": "기타 식품 제조업"
    }
   },
   "by_type": {
    "agm_egm": 3,
    "corporate_news": 3,
    "directors_dealings": 3,
    "dividend": 1,
    "major_holder": 2,
    "regulatory_filing": 1,
    "results": 5
   },
   "cadence_median_gap_days": 31,
   "filing_days": 10,
   "filings": 18,
   "latency_days": 23,
   "latest": [
    {
     "category": null,
     "date": "2026-10-14",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20261014000356",
     "title": "임원ㆍ주요주주특정증권등소유상황보고서",
     "type": "directors_dealings"
    },
    {
     "category": null,
     "date": "2026-10-14",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20261014000324",
     "title": "주식등의대량보유상황보고서(일반)",
     "type": "major_holder"
    },
    {
     "category": null,
     "date": "2026-10-08",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20261008000537",
     "title": "임원ㆍ주요주주특정증권등거래계획보고서",
     "type": "directors_dealings"
    },
    {
     "category": null,
     "date": "2026-10-08",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20261008000505",
     "title": "임원ㆍ주요주주특정증권등거래계획보고서",
     "type": "directors_dealings"
    },
    {
     "category": null,
     "date": "2026-08-14",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260814002120",
     "title": "반기보고서 (2026.06)",
     "type": "results"
    }
   ],
   "latest_filing_date": "2026-10-14",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.kr-cm-kg.ai/events/KOSDAQ/260970",
   "window": {
    "from": "2025-11-06",
    "to": "2026-11-06"
   }
  },
  "identity": {
   "exchange": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "KOSDAQ"
   },
   "isin": {
    "read_by": "KRX stock finder (data.krx.co.kr finder_stkisu: full_code = the KRX standard code)",
    "read_date": "2026-11-08",
    "read_date_basis": "the field",
    "source": "https://data.krx.co.kr/comm/bldAttendant/getJsonData.cmd  [POST bld=dbms/comm/finder/finder_stkisu, mktsel=ALL]",
    "state": "sourced",
    "value": "KR7260970009"
   },
   "jurisdiction": {
    "read_by": "DART company.json (company profile per corp_code, keyed API) (jurir_no)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://opendart.fss.or.kr/api/company.json?corp_code=00560849",
    "state": "sourced",
    "value": "South Korea (DART filer with a corporate registration number)"
   },
   "lei": {
    "market": "KR",
    "reason": "no GLEIF record registered as 312-81-32312",
    "state": "not_on_record"
   },
   "name": {
    "read_by": "DART company.json (company profile per corp_code, keyed API)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://opendart.fss.or.kr/api/company.json?corp_code=00560849",
    "state": "sourced",
    "value": "S&D Co., Ltd"
   },
   "sector": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download) (업종)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "기타 식품 제조업"
   },
   "security_type": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "Corporate"
   },
   "segment": {
    "market": "KR",
    "state": "not_on_record"
   },
   "ticker": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "260970"
   },
   "website": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "http://www.isnd.co.kr"
   }
  },
  "licensed": {
   "columns": [
    "licensor",
    "entitlement",
    "title",
    "date",
    "source"
   ],
   "rows": [],
   "rule": "A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded."
  },
  "lifecycle": {
   "delisting": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "domicile_change": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "listing": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "name_change": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "segment_move": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "market": "KR",
  "node": "kr-cm-kg",
  "numbers_hash": "sha256:84d65d8728aba5cb1ed4f5067f0bf99668d535b1da6cd0697cd70460ffa613f4",
  "open_research": {
   "rows": [],
   "state": "not_read"
  },
  "orderability": {
   "chapter_as_of": "2026-11-04",
   "client_categories": [],
   "determinable": false,
   "read": {
    "chapter": "https://mcp.kr-cm-kg.ai/book/aio.json",
    "door": "https://mcp.kr-cm-kg.ai/mcp",
    "tool": "get_orderability"
   },
   "reason": "the chapter's orderability section carries no client_categories: the outcome cannot name its client category",
   "rule_version": "acm-68000/kr/suitability-and-appropriateness-fscma-articles-46-and-46-2/r1",
   "section": "kr.aio.v5"
  },
  "record": {
   "as_of": "2026-11-06",
   "url": "https://mcp.kr-cm-kg.ai/record/KOSDAQ/260970",
   "version": 1
  },
  "schema": "research-numbers v0.1 (USR-01, 2026-11-11)",
  "status": {
   "read_date": "2026-11-08",
   "source": "https://kind.krx.co.kr/investwarn/tradinghaltissue.do?method=searchTradingHaltIssueMain",
   "value": "listed, not halted"
  }
 },
 "numbers_hash": "sha256:84d65d8728aba5cb1ed4f5067f0bf99668d535b1da6cd0697cd70460ffa613f4",
 "path": "/kr/KOSDAQ/260970",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "The issuer is S&D Co., Ltd, listed on KOSDAQ under ticker 260970, with ISIN KR7260970009. The LEI is not on the record, as no GLEIF record is registered under 312-81-32312. The security type is Corporate, the segment is not on the record, the sector is 기타 식품 제조업, and the jurisdiction is South Korea (DART filer with a corporate registration number). The status is listed, not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 18 filings in the twelve months to 2026-11-06, across 10 filing days. The median gap between filing days is 31 days. The latest filing is dated 2026-10-14, 23 days before the record date, and is of type directors_dealings. The exchange median cadence gap is 8.0 days and the sector median is 8.5 days. The exchange median filings count is 33 and the sector median is 31. The exchange median latency is 16.0 days and the sector median is 15 days. The issuer's median gap of 31 days is above both the exchange and sector medians.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor of record is 신한회계법인. Its location is not on the record. Auditor changes are not on the record.",
   "title": "Auditor"
  },
  {
   "id": "events",
   "text": "Listing, delisting, name change, domicile change and segment move are not on the record, as this register has no lifecycle type map yet. The halt flag shows listed, not halted.",
   "title": "Events and halts"
  },
  {
   "id": "orderability",
   "text": "The outcome is not determinable. The chapter's orderability section carries no client_categories, so the outcome cannot name its client category. The rule version is acm-68000/kr/suitability-and-appropriateness-fscma-articles-46-and-46-2/r1, and the chapter as-of date is 2026-11-04.",
   "title": "Orderability"
  },
  {
   "id": "coverage",
   "text": "The field has not been read. The number of research houses named on the issuer's investor-relations page is not on the record.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "The field has not been read. No count of openly published research notes is on the record.",
   "title": "Open research"
  },
  {
   "id": "licensed",
   "text": "Licensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.",
   "title": "Licensed"
  },
  {
   "id": "depth",
   "text": "The market's vintage is not sealed. No issuer years are sealed for this issuer. The live record began on 2026-09-12. The years 2021 through 2026 are sealed in the store but not served as of a date, and the as-of door answers not_sealed.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "8 source pages are named on this page; every value above carries its own source page and read date in the numbers.",
   "title": "Sources"
  }
 ],
 "sources": [
  {
   "for": "identity.exchange",
   "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13"
  },
  {
   "for": "identity.isin",
   "source": "https://data.krx.co.kr/comm/bldAttendant/getJsonData.cmd"
  },
  {
   "for": "identity.jurisdiction",
   "source": "https://opendart.fss.or.kr/api/company.json?corp_code=00560849"
  },
  {
   "for": "the disclosure lines",
   "source": "https://mcp.kr-cm-kg.ai/events/KOSDAQ/260970"
  },
  {
   "for": "the halt flag",
   "source": "https://kind.krx.co.kr/investwarn/tradinghaltissue.do?method=searchTradingHaltIssueMain"
  },
  {
   "for": "the auditor",
   "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260316001045"
  },
  {
   "for": "the orderability chapter",
   "source": "https://mcp.kr-cm-kg.ai/book/aio.json"
  },
  {
   "for": "the record",
   "source": "https://mcp.kr-cm-kg.ai/record/KOSDAQ/260970"
  }
 ],
 "title": "S&D Co., Ltd (260970) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}