Provisions

12 Months Ended

Dec. 31, 2025

30. Provisions

Provisions for the years ended December 31, 2025, 2024 and 2023 are as follows:

Schedule of provisions
		2025			2024			2023
		(In thousands of Korean won)
Site restoration
Beginning of the year	₩		609,951			674,148			711,086
Changes in scope of consolidation			23,994			-			-
Provisions made during the year			10,352			12,578			26,833
Interest expense			12,578			16,755			17,195
Lease termination			(134,142	)		(49,842	)		(78,722	)
Lease modification			(676	)		(18,419	)		(2,244	)
Provisions used during the year			(18,300	)		(25,269	)		-
Ending of the year	₩		503,757			609,951			674,148
Litigation provision
Beginning of the year	₩		-			-			-
Additional Provisions			720,628			-			-
Ending of the year	₩		720,628			-			-
Loss provision
Beginning of the year	₩		-			-			-
Additional Provisions			1,130			-			-
Ending of the year	₩		1,130			-			-

The provision for building restoration relates mainly to buildings leased during 2025 and 2024. The provision has been estimated based on historical data associated with similar buildings.

Litigation provision is related to legal proceeding case. The provision has been estimated based on the outcome of the court of first instance (Note 35).

The loss provision relates to projects currently in progress. The loss provision has been estimated based on expected losses arising when production costs are highly likely to exceed the related production revenue, considering project budgets and historical experience with similar productions.