| Trade and other receivables |
16. Trade and other receivables
Details of trade and other receivables as of December 31, 2025 and 2024 are as follows:
| Schedule of trade and other receivables |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Trade receivable |
|
|
|
|
|
|
|
|
|
|
| Accounts receivable — Trade |
|
₩ |
|
|
5,112,044 |
|
|
|
9,945,757 |
|
| Allowance for doubtful accounts (Accounts receivable) |
|
|
|
|
(731,158 |
) |
|
|
(735,316 |
) |
| Accounts receivable — trade, net |
|
₩ |
|
|
4,380,886 |
|
|
|
9,210,441 |
|
| |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Other receivables |
|
|
|
|
|
|
|
|
|
|
| Accrued income |
|
₩ |
|
|
138,591 |
|
|
|
74,233 |
|
| Allowance for doubtful accounts (Accrued income) |
|
|
|
|
(39,151 |
) |
|
|
(44,104 |
) |
| Non-trade receivables |
|
|
|
|
936,694 |
|
|
|
600,352 |
|
| Allowance for doubtful accounts (Non-trade receivables) |
|
|
|
|
(500,000 |
) |
|
|
(500,000 |
) |
| Accounts receivable — other, net |
|
₩ |
|
|
536,134 |
|
|
|
130,482 |
|
Details of the changes in the loss allowance of trade and other receivables for the years ended December 31, 2025, 2024 and 2023 are as follows:
| Schedule of allowance for doubtful accounts trade receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
|
2023 |
|
| |
|
|
|
(In thousands of Korean Won) |
|
| Allowance for doubtful accounts (Trade receivable) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Beginning of the year |
|
₩ |
|
|
735,316 |
|
|
|
438,155 |
|
|
|
766,595 |
|
| Bad debt expenses |
|
|
|
|
- |
|
|
|
297,162 |
|
|
|
- |
|
| Reversal of bad debt expenses |
|
|
|
|
(4,159 |
) |
|
|
- |
|
|
|
(328,440 |
) |
| Ending of the year |
|
₩ |
|
|
731,157 |
|
|
|
735,316 |
|
|
|
438,155 |
|
| Schedule of allowance for doubtful accounts other receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
|
2023 |
|
| |
|
|
|
(In thousands of Korean Won) |
|
| Allowance for doubtful accounts (Other receivables) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Beginning of the year |
|
₩ |
|
|
544,104 |
|
|
|
526,685 |
|
|
|
26,685 |
|
| Bad debt expenses - other |
|
|
|
|
(4,953 |
) |
|
|
17,419 |
|
|
|
500,000 |
|
| Ending of the year |
|
₩ |
|
|
539,151 |
|
|
|
544,104 |
|
|
|
526,685 |
|
|