| Property and Equipment |
Property and Equipment (1)Details of property and equipment as of December 31, 2025 and 2024 are as follows: | | | | | | | | | | | | | | | | | | | December 31, 2025 | | Acquisition price | | Accumulated depreciation | | Book amount | | (In millions of Korean won) | | Computer and other equipment | ₩ | 8,136 | | | ₩ | (6,638) | | | ₩ | 1,498 | | | Furniture and fixture | 1,850 | | | (1,659) | | | 191 | | | Construction in Progress | — | | | — | | | — | | | Vehicle | 9 | | | (9) | | | — | | | Leasehold improvements | 3,772 | | | (3,028) | | | 744 | | | Right-of-use assets | 13,490 | | | (5,153) | | | 8,337 | | | Total | ₩ | 27,257 | | | ₩ | (16,487) | | | ₩ | 10,770 | |
| | | | | | | | | | | | | | | | | | | December 31, 2024 | | Acquisition price | | Accumulated depreciation | | Book amount | | (In millions of Korean won) | | Computer and other equipment | ₩ | 7,360 | | | ₩ | (5,966) | | | ₩ | 1,394 | | | Furniture and fixture | 1,845 | | | (1,625) | | | 220 | | | Construction in progress | — | | | — | | | — | | | Vehicle | 9 | | | (9) | | | — | | | Leasehold improvements | 3,528 | | | (2,349) | | | 1,179 | | | Right-of-use assets | 13,087 | | | (5,923) | | | 7,164 | | | Total | ₩ | 25,829 | | | ₩ | (15,872) | | | ₩ | 9,957 | |
(2)Changes in property and equipment for the years ended December 31, 2025, 2024 and 2023 are as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2025 | | Computer and other equipment | | Furniture and fixture | | Construction in progress | | Vehicle | | Leasehold improvements | | Right-of- use assets | | Total | | (In millions of Korean won) | | Beginning balance | ₩ | 1,394 | | | ₩ | 220 | | | ₩ | — | | | ₩ | — | | | ₩ | 1,179 | | | ₩ | 7,164 | | | ₩ | 9,957 | | | Lease | — | | | — | | | — | | | — | | | — | | | 22 | | | 22 | | | Acquisitions/Capital expenditure | 770 | | | 116 | | | — | | | — | | | 182 | | | 5,815 | | | 6,883 | | | Depreciation | (679) | | | (143) | | | — | | | — | | | (649) | | | (4,740) | | | (6,211) | | | Disposals/Disposition/Removals | — | | | — | | | — | | | — | | | — | | | — | | | — | | | Reclassification | — | | | — | | | — | | | — | | | — | | | — | | | — | | | Foreign exchange differences | 13 | | | (2) | | | — | | | — | | | 32 | | | 76 | | | 119 | | | Ending balance | ₩ | 1,498 | | | ₩ | 191 | | | ₩ | — | | | ₩ | — | | | ₩ | 744 | | | ₩ | 8,337 | | | ₩ | 10,770 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2024 | | Computer and other equipment | | Furniture and fixture | | Construction in progress | | Vehicle | | Leasehold improvements | | Right-of- use assets | | Total | | (In millions of Korean won) | | Beginning balance | ₩ | 1,536 | | | ₩ | 267 | | | ₩ | 1,209 | | | ₩ | 1 | | | ₩ | 517 | | | ₩ | 6,621 | | | ₩ | 10,151 | | | Leases | — | | | — | | | — | | | — | | | — | | | 131 | | | 131 | | | Acquisitions/Capital expenditure | 475 | | | 130 | | | — | | | — | | | 11 | | | 4,781 | | | 5,397 | | | Depreciation | (650) | | | (180) | | | — | | | (1) | | | (639) | | | (4,553) | | | (6,023) | | | Disposals/Disposition/Removals | — | | | — | | | — | | | — | | | — | | | — | | | — | | | Reclassification | — | | | — | | | (1,291) | | | — | | | 1,291 | | | — | | | — | | | Foreign exchange differences | 33 | | | 3 | | | 82 | | | — | | | (1) | | | 184 | | | 301 | | | Ending balance | ₩ | 1,394 | | | ₩ | 220 | | | ₩ | — | | | ₩ | — | | | ₩ | 1,179 | | | ₩ | 7,164 | | | ₩ | 9,957 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2023 | | Computer and other equipment | | Furniture and fixture | | Construction in progress | | Vehicle | | Leasehold improvements | | Right-of-use assets | | Total | | (In millions of Korean won) | | Beginning balance | ₩ | 1,113 | | | ₩ | 338 | | | ₩ | — | | | ₩ | 4 | | | ₩ | 727 | | | ₩ | 5,958 | | | ₩ | 8,140 | | | Leases | — | | | — | | | — | | | — | | | — | | | 261 | | | 261 | | | Acquisitions/Capital expenditure | 1,065 | | | 105 | | | 1,209 | | | — | | | 82 | | | 4,443 | | | 6,904 | | | Depreciation | (656) | | | (177) | | | — | | | (3) | | | (300) | | | (4,116) | | | (5,252) | | | Disposals/Disposition/Removals | — | | | (1) | | | — | | | — | | | — | | | — | | | (1) | | | Reclassification | (1) | | | 1 | | | — | | | — | | | — | | | — | | | — | | | Foreign exchange differences | 15 | | | 1 | | | — | | | — | | | 8 | | | 75 | | | 99 | | | Ending balance | ₩ | 1,536 | | | ₩ | 267 | | | ₩ | 1,209 | | | ₩ | 1 | | | ₩ | 517 | | | ₩ | 6,621 | | | ₩ | 10,151 | |
(3)Classification of depreciation expenses in the statements of comprehensive income for the years ended December 31, 2025, 2024 and 2023 are as follows: | | | | | | | | | | | | | | | | | | | 2025 | | 2024 | | 2023 | | (In millions of Korean won) | | Cost of revenues | ₩ | 1,924 | | | ₩ | 1,750 | | | ₩ | 1,853 | | | Selling, general and administrative expenses | 4,261 | | 4,240 | | 3,369 | | Research and development | 26 | | 33 | | 30 | | Total | ₩ | 6,211 | | | ₩ | 6,023 | | | ₩ | 5,252 | |
(4)As of the end of the reporting period, there are no property and equipment that are pledged as collateral for the Group’s debts.
|