| 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 June 30, 2024, and December 31, 2023, are as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(Unit: USD) |
|
| |
|
|
|
|
|
|
| Changes in equity from equity method |
|
|
(353,543 |
) |
|
|
(353,543 |
) |
| Stock options |
|
|
5,273,139 |
|
|
|
4,830,518 |
|
| Treasury stock (*) |
|
|
(568,467 |
) |
|
|
(568,467 |
) |
| Gains on sale of treasury stock |
|
|
(410,453 |
) |
|
|
(410,453 |
) |
| Consideration for conversion rights |
|
|
98,951 |
|
|
|
98,951 |
|
| Other capital surplus |
|
|
(51,043 |
) |
|
|
(51,043 |
) |
|
|
|
|
|
|
|
|
|
| Total |
|
|
3,988,584 |
|
|
|
3,545,963 |
|
|
|
|
|
|
|
|
|
|
| (*) |
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 June 30, 2024, and December 31, 2023, are as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(Unit: USD) |
|
| |
|
| |
|
|
|
|
|
|
|
Re-classification
into profit
and loss
(Retained
earnings) |
|
|
|
|
| Gain from FVOCI |
|
|
2,688 |
|
|
|
— |
|
|
|
— |
|
|
|
2,688 |
|
| Exchange difference on translating foreign operations |
|
|
749,855 |
|
|
|
606,475 |
|
|
|
|
|
|
|
1,356,330 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
|
752,543 |
|
|
|
606,475 |
|
|
|
— |
|
|
|
1,359,018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(Unit: USD) |
|
|
|
|
|
|
|
|
|
|
|
Re-classification
into profit
and loss
(Retained
earnings) |
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
|
and loss
(Retained
earnings) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
|
Re-classification into profit
and loss
(Retained
earnings) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
|
Re-classification into profit and loss
(retained
earnings) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|