v3.26.1
Accounts and Other Receivables (Tables)
 12 Months Ended
Dec. 31, 2025
Trade and other receivables [abstract]  
Schedule of Accounts and Other Receivables Accounts and other receivables as of December 31, 2025 and 2024 are as follows:
December 31,
2025		December 31,
2024
(In millions of Korean won)
Accounts receivable
Non-related party₩55,400 ₩78,368 
Related party1,537 3,334 
Less : Loss allowance(619)(550)
Accounts receivables, net₩56,318 ₩81,152 
December 31,
2025		December 31,
2024
(In millions of Korean won)
Other receivables
Non-related party₩2,904 ₩1,577 
Less: Loss allowance— (5)
Other receivables, net₩2,904 ₩1,572 
Schedule of Changes in Loss Allowance of Accounts and Other Receivables Changes in the loss allowance of accounts and other receivables during the years ended December 31, 2025, 2024 and 2023 are as follows:
202520242023
(In millions of Korean won)
Accounts receivable
Beginning balance₩550 ₩626 ₩319 
Bad debt expenses757 589 1,402 
Write-off(688)(665)(1,095)
Ending balance₩619 ₩550 ₩626 
202520242023
(In millions of Korean won)
Other receivables
Beginning balance₩5 ₩5 ₩5 
Bad debt expenses(5)— — 
Ending balance₩— ₩5 ₩5 
Schedule of ECLs and Credit Risk Exposures for Accounts and Other Receivables Expected credit losses (ECLs) and credit risk exposures for accounts and other receivables as of December 31, 2025 and 2024 are as follows:
① Accounts receivables
As of December 31, 2025Expected
loss rate		Carrying
amount		Loss
allowance
(In millions of Korean won)
Not due or overdue less than 90 days0.9 %₩56,617 ₩510 
More than 90 days ~ Less than 180 days6.7 %221 15 
More than 180 days ~ Less than 270 days87.7 %41 36 
More than 270 days ~ Less than 1 year99.8 %40 40 
More than 1 year100.0 %18 18 
Total₩56,937 ₩619 
As of December 31, 2024Expected
loss rate		Carrying
amount		Loss
allowance
(In millions of Korean won)
Not due or overdue less than 90 days0.4 %₩81,335 ₩351 
More than 90 days ~ Less than 180 days22.5 %214 48 
More than 180 days ~ Less than 270 days87.0 %13 11 
More than 270 days ~ Less than 1 year100.0 %5 5 
More than 1 year100.0 %135 135 
Total₩81,702 ₩550 
② Other receivables
As of December 31, 2025Expected
loss rate		Carrying
amount		Loss
allowance
(In millions of Korean won)
Not due or overdue less than 90 days— %₩2,901 ₩— 
More than 90 days ~ Less than 180 days— %3 — 
More than 180 days ~ Less than 270 days— %— — 
More than 270 days ~ Less than 1 year— %— — 
More than 1 year100 %— — 
Total₩2,904 ₩— 
As of December 31, 2024Expected
loss rate		Carrying
amount		Loss
allowance
(In millions of Korean won)
Not due or overdue less than 90 days— %₩1,566 ₩— 
More than 90 days ~ Less than 180 days— %6 — 
More than 180 days ~ Less than 270 days— %— — 
More than 270 days ~ Less than 1 year— %— — 
More than 1 year100 %5 5 
Total₩1,577 ₩5