v3.26.1
Revenue from Contracts with Customers
12 Months Ended
Dec. 31, 2025
Revenue From Contracts With Customers [Abstract]  
Revenue from Contracts with Customers Revenue from Contracts with Customers
(1)Details of revenue from contracts with customers based on the service contract type and the timing of satisfaction of performance obligations are as follows:
202520242023
(In millions of Korean won)
Service contract
Micro-transaction revenue
Online game₩76,875 ₩61,425 ₩70,566 
Mobile game404,142 348,526 568,665 
481,017 409,951 639,231 
Royalties and license fees
Online game13,464 15,564 10,451 
Mobile game51,093 57,150 60,939 
64,557 72,714 71,390 
Others14,974 18,180 14,895 
560,548 500,845 725,516 
Timing of satisfaction of performance obligations
At a point in time670 111 119 
Over time559,878 500,734 725,397 
₩560,548 ₩500,845 ₩725,516 
(2)Accounts receivables, incremental costs of obtaining a contract, and contract liabilities related to contracts with customers as of December 31, 2025 and 2024 are as follows:
20252024
(In millions of Korean won)
Accounts receivable₩56,318 ₩81,152 
Incremental costs of obtaining a contract (Prepaid expenses)1,826 2,386 
Contract liabilities (Deferred revenue)21,910 29,332 
Micro-transaction revenue19,787 25,290 
Royalties and license fees2,094 4,037 
Other
29 5 
(3)The amount of revenue recognized from previous period’s contract liabilities satisfied during the years ended December 31, 2025 and 2024 are Won 25,290 million and Won 17,159 million in Micro-transaction revenue; Won 1,465 million and Won 641 million in Royalties and license fees and Won 5 million and Won 290 million in Website and application development, respectively.
(4)Transaction price allocated to unsatisfied performance obligations as of December 31, 2025, 2024 and 2023 are as follows:
202520242023
(In millions of Korean won)
Micro-transaction revenue
Online game₩11,691 ₩10,822 ₩10,216 
Mobile game8,096 14,468 6,943 
19,787 25,290 17,159 
Royalties and license fees
Online game100 448 164 
Mobile game1,994 3,589 2,262 
2,094 4,037 2,426 
Others29 5 290 
Total₩21,910 ₩29,332 ₩19,875 
The Group’s management expects to recognize 98.1% (Won 21,500 million) of the transaction price allocated to contracts that have not been performed as of December 31, 2025 as revenue within 12 months. The remaining 1.9% (Won 410 million) is expected to be recognized as revenue thereafter. The amounts disclosed above do not include variable consideration which is constrained.
(5)Details of incremental costs of obtaining a contract recognized as assets as of and for the years ended December 31, 2025 and 2024 are as follows:
December 31,
2025
December 31,
2024
(In millions of Korean won)
Incremental costs of obtaining a contract₩1,826 ₩2,386 
Details of incremental costs of obtaining a contract recognized as cost of revenues as of December 31, 2025, 2024 and 2023 are as follows:
202520242023
(In millions of Korean won)
Incremental costs of obtaining a contract recognized as cost of revenues₩2,386 ₩1,557 ₩1,722