Third-quarter earnings expectations for South Korean listed companies have diverged sharply ahead of the reporting season following the Chuseok holiday. FnGuide, a financial information provider, said 127 of 232 companies covered by at least three securities firms had their operating profit estimates raised as of September 21, while 105 received lower forecasts. Samsung Electronics' estimate rose 5% over three months to 111.3772 trillion Korean won, and SK Hynix's increased 2% to 78.1291 trillion Korean won. The revisions lifted the combined third-quarter operating profit estimate for domestic listed companies by 4% to 257.7774 trillion Korean won. Samsung SDI recorded the largest increase, supported by improving energy storage system (ESS) business performance and compensation payments from automakers that missed minimum battery purchase volumes. Com2uS also saw a sharp upgrade after the release of its game Zeus: God of Olympus. Higher oil prices amid continued Middle East tensions helped refiners including SK Innovation and S-Oil, while weaker semiconductor equipment shipments drove a steep cut for Intek Plus. LG Chem recorded the second-largest downward revision.