v3.26.1
Financial Instruments by Category (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure of detailed information about financial instruments [abstract]  
Schedule of Carrying Amounts of Financial Instruments by Category Carrying amounts of financial instruments by category as of December 31, 2025 and 2024 are as follows:
December 31,
2025
December 31,
2024
Financial assets at amortized cost(In millions of Korean won)
Cash and cash equivalents₩203,599 ₩228,898 
Short-term financial instruments415,034 324,304 
Accounts receivable, net56,318 81,152 
Other receivables, net532 16 
Other current financial assets(*1)4,333 6,602 
Other non-current financial assets(*2)3,212 1,767 
Financial assets at fair value through profit or loss
Long-term financial instruments(*3)600 — 
Total₩683,628 ₩642,739 
The carrying amounts of these financial instruments approximate their fair values; therefore, separate disclosure of fair value is not presented.
(*1) Other current financial assets consist of accrued income and deposits.
(*2) Other non-current financial assets consist of deposits.
(*3) Long-term financial instruments consist of convertible bonds and are included in other non-current financial assets.



December 31,
2025
December 31,
2024
Financial liabilities at amortized cost(In millions of Korean won)
Accounts payable (*)₩56,061 ₩63,328 
Long-term accounts payable
623 220 
Accrued expenses (*1)385 313 
Other financial liabilities
Lease liabilities (*2)8,311 7,121 
Total₩65,380 ₩70,982 
The carrying amounts of these financial instruments approximate their fair values; therefore, separate disclosure of fair value is not presented
(*1) Annual leave allowance, bonus accruals, etc. that should be paid to employees are excluded.
(*2) Lease liabilities were excluded from the fair value disclosure in accordance with IFRS 7 Financial Instruments:
Disclosures
Schedule of Net Income and Expenses From Financial Instruments Net income and expenses from financial instruments for the years ended December 31, 2025, 2024 and 2023 are as f
follows:
202520242023
Financial assets at amortized cost(In millions of Korean won)
Interest income₩15,821 ₩17,059 ₩11,487 
Differences in foreign currency(4,218)5,813 (1,654)
Financial assets at fair value through profit or loss
Interest income1 — 5 
Financial liabilities at amortized cost
Differences in foreign currency2,221 (1,773)(1,344)
Other financial liabilities
Interest expense(282)(135)(162)
Schedule of Financial Instruments by Fair Value Hierarchy Level Financial instruments by fair value hierarchy level as of December 31, 2025 are as follows:
December 31, 2025
(In millions of Korean won)
Level 1Level 2Level 3Total
Fair value
Long-term financial instruments
₩— ₩— ₩600 ₩600