v3.24.1.1.u2
Other Capital Items and Accumulated Other Comprehensive Income
 12 Months Ended
Dec. 31, 2023
Other capital items and accumulated other comprehensive income [abstract]  
Other capital items and accumulated other comprehensive income
24. Other capital items and accumulated other comprehensive income.
Details of other capital items and accumulated other comprehensive income as of December 31, 2023, 2022 and 2021, are as follows:
 
                   (Unit: USD)  
Classification
   
As of

December 31,

2023
     
As of

December 31,

2022
     
As of

December 31,

2021
  
Changes in equity from equity method
      (353,543 )       (353,543 )       6,796  
Stock options
      4,830,518        2,297,697        1,609,809  
Treasury stock (*)
      (568,467 )       —         —   
Gains on sale of treasury stock
      (410,453 )       (410,453 )       836,922  
Consideration for conversion rights
      98,951        —         —   
Other capital surplus
      (51,043 )       (51,043 )       (57,795 ) 
  
 
 
     
 
 
     
 
 
  
Total
      3,545,963        1,482,658        2,395,732  
  
 
 
     
 
 
     
 
 
  
 
(*)
The treasury stock pertains to shares repurchased by the Company from Captivision Korea shareholders who opted for redemption in connection with the
De-SPAC
transaction.
The composition of accumulated other comprehensive income as of December 31, 2023, and 2022 are as follows:
 
                          (Unit: USD)  
As of December 31, 2023
  
Classification
   
Beginning
     
Increase

(decrease)
     
Re-classification

into profit

and loss

(Retained

earnings)
     
Ending
  
Gain from FVOCI
      —         2,688           2,688  
Exchange difference on translating foreign operations
      1,933,924        (1,184,069 )          749,855  
  
 
 
     
 
 
     
 
 
     
 
 
  
Total
      1,933,924        (1,181,381 )       —         752,543  
  
 
 
     
 
 
     
 
 
     
 
 
  
 
 
                          (Unit: USD)  
As of December 31, 2022
  
Classification
   
Beginning
     
Increase

(decrease)
     
Re-classification

into profit

and loss

(Retained

earnings)
     
Ending
  
Exchange difference on translating foreign operations
      1,304,641        629,283        —         1,933,924  
  
 
 
     
 
 
     
 
 
     
 
 
  
Total
      1,304,641        629,283        —         1,933,924  
  
 
 
     
 
 
     
 
 
     
 
 
  
 
                          (Unit: USD)  
As of December 31, 2021
  
Classification
   
Beginning
     
Increase

(decrease)
     
Re-classification

into profit

and loss

(retained

earnings)
     
Ending
  
Gain or loss from FVOCI
      (2,268,168 )       (115,808 )       2,383,976        —   
Exchange difference on translating foreign operations
      (22,641 )       1,327,282        —         1,304,641  
  
 
 
     
 
 
     
 
 
     
 
 
  
Total
      (2,290,809 )       1,211,474        2,383,976        1,304,641