Investments Accounted for using the Equity Method (Tables)

12 Months Ended

Dec. 31, 2023

Investments accounted for using equity method [abstract]

Summary of Investment Accounted for using the Equity Method


		As of December 31, 2023
Classification		Company		Captivision Korea stake holding ratio				G-FRAME stake holding ratio				Location		Financial statement date				Business type
		Chenjin chungjeolneung Ltd.			33.00	%			0.00	%		China			2023.12.31				Manufacturing
Associates		G-SMATT JAPAN			28.73	%			11.43	%		Japan			2023.12.31				Retail
		G-SMATT HONGKONG			20.00	%			7.40	%		Hongkong			2023.12.31				Retail


		As of December 31, 2022
Classification		Company		Captivision Korea stake holding ratio				G-FRAME stake holding ratio				Location		Financial statement date				Business type
		Chenjin chungjeolneung Ltd.			33.00	%			—			China			2022.12.31				Manufacturing
Associates		G-SMATT JAPAN			28.73	%			11.43	%		Japan			2022.12.31				Retail
		G-SMATT HONGKONG			20.00	%			7.40	%		Hongkong			2022.12.31				Retail


																		(Unit: USD)
		As of December 31, 2023
Company		Net asset (a)				Stake holding ratio (b)				Net asset applied to stake holding ratio (a*b)				Goodwill				Book value
Chenjin chungjeolneung Ltd.			(5,457,201	)			33.00	%			—				—				—
G-SMATT JAPAN			5,426,723				40.16	%			—				—				—
G-SMATT HONGKONG			(4,538,121	)			27.40	%			—				—				—

Total																			—


																		(Unit: USD)
		As of December 31, 2022
Company		Net asset (a)				Stake holding ratio (b)				Net asset applied to stake holding ratio (a*b)				Goodwill				Book value
Chenjin chungjeolneung Ltd.			(5,326,269	)			33.00	%			—				—				—
G-SMATT JAPAN			4,818,011				40.16	%			1,934,913				842,603				2,777,515
G-SMATT HONGKONG			(3,454,134	)			27.40	%			—				—				—

Total																			2,777,515

Summary of Financial Statements

Summary financial statements for associates are follows:


		As of December 31, 2023
Classification		Company		Assets				Liabilities				Sales				Net income (loss)				Comprehensive income
		Chenjin chungjeolneung Ltd.			26,554,391				32,011,592				—				(284,857	)			(284,857	)
Associates		G-SMATT JAPAN			12,112,804				6,686,081				6,006,248				1,093,101				1,093,101
		G-SMATT HONGKONG			283,826				4,821,947				—				(1,121,665	)			(1,121,665	)


																				(Unit: USD)
		As of December 31, 2022
Classification		Company		Assets				Liabilities				Sales				Net income (loss)				Comprehensive income
		Chenjin chungjeolneung Ltd.			27,316,845				32,703,114				25,508				(1,916,458	)			(1,916,458	)
Associates		G-SMATT JAPAN			10,649,564				5,831,552				5,333,686				(260,617	)			(250,773	)
		G-SMATT HONGKONG			377,895				3,832,029				—				(317,048	)			(317,048	)