v3.26.1
Related Party Transactions
3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions
The Company’s Related Parties
NAVER and LY Corporation ("LY", formerly named Z Holdings Corporation) are the primary shareholders of the Parent. Related parties include NAVER's controlled affiliates, Company's management, Company directors, and stakeholders that hold significant influence over the Company. During the three months ended March 31, 2026, and 2025, the Company provided advertising services to NAVER group companies and LY giving rise to related party receivables as of March 31, 2026, and December 31, 2025. Additionally, during the three months ended March 31, 2026, and 2025, the Company received brand-usage and outsourcing services from NAVER and LY, which resulted in the Company recognizing related party payables as of March 31, 2026, and December 31, 2025.
In addition to the transactions mentioned above, the Company has a history of renting facilities from its parent, NAVER. Related party operating lease expenses were $1.3 million and $0.6 million during the three months ended March 31, 2026, and 2025, respectively, with related lease obligations of $8.9 million and $10.6 million as of March 31, 2026, and December 31, 2025, respectively (Refer to Note 7. Leases for additional information). The Company also subleases part of its office space to other related parties and the total other income generated from subleases was $0.1 million and $0.1 million for the three months ended March 31, 2026, and 2025, respectively.
Related Party Transactions and Balances
The Company entered into the following significant related party transactions during the periods presented:
Three Months Ended
March 31, 2026March 31, 2025
(in thousands of USD)
Revenue generated$18,243 $17,713 
Cost of revenue incurred27,071 28,131 
Marketing expenses incurred (cost reimbursed)(1,729)(2,581)
General and administrative expenses incurred7,817 6,913 
Other income, net408 411 
*all expenses are net amounts including reimbursement from its related parties
The Company had the following significant balances due from and due to related parties as of March 31, 2026, and December 31, 2025:
As of
March 31, 2026December 31, 2025
(in thousands of USD)
Due from related parties
Receivables$54,303 $55,156 
Other current assets$4,053 $4,730 
Other non-current assets$6,784 $5,496 
Loan receivables$27,002 $28,417 
Due to related parties
Current portion of operating lease liabilities$4,953 $5,221 
Operating lease liabilities$3,933 $5,371 
Accounts payable$24,207 $18,765 
Accrued expenses$6,048 $6,849