Employee benefits (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Notes and other explanatory information [abstract] |
|
| Schedule of employee benefits liability recognized |
| Schedule of employee benefits liability recognized |
|
|
|
|
|
|
|
|
| |
|
|
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Net defined benefit liability |
|
₩ |
|
|
1,257,693 |
|
|
|
559,270 |
|
|
| Schedule of reconciliation from the opening balances |
| Schedule of reconciliation from the opening balances | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| | |
|
|
Defined benefit obligation |
| |
Fair value of plan assets | | |
Net defined benefit liabilities | |
| | |
|
|
2025 |
| |
2024 | | |
2023 | | |
2025 | | |
2024 | | |
2023 | | |
2025 | | |
2024 | | |
2023 | |
| | |
(In thousands of Korean won) |
| Balance at 1 January | |
₩ | |
| 559,271 | | |
| 706,102 | | |
| 928,148 | | |
| - | | |
| - | | |
| - | | |
| 559,271 | | |
| 706,102 | | |
| 928,148 | |
| Included in profit or loss | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Current service cost | |
| |
| 457,795 | | |
| 375,158 | | |
| 514,505 | | |
| - | | |
| - | | |
| - | | |
| 457,795 | | |
| 375,158 | | |
| 514,505 | |
| Past service credit | |
| |
| 292,523 | | |
| 19,015 | | |
| 31,375 | | |
| - | | |
| - | | |
| - | | |
| 292,523 | | |
| 19,015 | | |
| 31,375 | |
| Gains on Settlement | |
| |
| 1,132 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,132 | | |
| - | | |
| - | |
| Interest expense | |
| |
| 46,760 | | |
| - | | |
| - | | |
| 9,126 | | |
| - | | |
| - | | |
| 37,634 | | |
| - | | |
| - | |
| Subtotal | |
| |
| 798,210 | | |
| 394,173 | | |
| 545,880 | | |
| 9,126 | | |
| - | | |
| - | | |
| 789,084 | | |
| 394,173 | | |
| 545,880 | |
| Included in OCI | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Remeasurement loss(gain) | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Demographic assumption | |
| |
| - | | |
| (4,954 | ) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (4,954 | ) | |
| - | |
| Financial assumption | |
| |
| (47,762 | ) | |
| 41,683 | | |
| 49,584 | | |
| - | | |
| - | | |
| - | | |
| (47,762 | ) | |
| 41,683 | | |
| 49,584 | |
| Adjustment based on experience | |
| |
| (261,251 | ) | |
| (80,813 | ) | |
| (159,142 | ) | |
| - | | |
| - | | |
| - | | |
| (261,251 | ) | |
| (80,813 | ) | |
| (159,142 | ) |
| Return on plan assets excluding interest income | |
| |
| - | | |
| - | | |
| - | | |
| 1,407 | | |
| - | | |
| - | | |
| (1,407 | ) | |
| - | | |
| - | |
| Subtotal | |
| |
| (309,013 | ) | |
| (44,084 | ) | |
| (109,558 | ) | |
| 1,407 | | |
| - | | |
| - | | |
| (310,420 | ) | |
| (44,084 | ) | |
| (109,558 | ) |
| Other | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Changes in scope of consolidation | |
| |
| 931,378 | | |
| - | | |
| - | | |
| 395,353 | | |
| - | | |
| - | | |
| 536,025 | | |
| - | | |
| - | |
| Benefits paid | |
| |
| (316,267 | ) | |
| (496,920 | ) | |
| (658,368 | ) | |
| - | | |
| - | | |
| - | | |
| (316,267 | ) | |
| (496,920 | ) | |
| (658,368 | ) |
| Subtotal | |
| |
| 615,111 | | |
| (496,920 | ) | |
| (658,368 | ) | |
| 395,353 | | |
| - | | |
| - | | |
| 219,758 | | |
| (496,920 | ) | |
| (658,368 | ) |
| Balance at 31 December | |
₩ | |
| 1,663,579 | | |
| 559,271 | | |
| 706,102 | | |
| 405,886 | | |
| - | | |
| - | | |
| 1,257,693 | | |
| 559,271 | | |
| 706,102 | |
|
| Schedule of plan assets |
| Schedule of
plan assets |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Cash |
|
₩ |
|
|
53 |
|
|
|
- |
|
| Time deposits |
|
|
|
|
405,833 |
|
|
|
- |
|
| Total |
|
₩ |
|
|
405,886 |
|
|
|
- |
|
|
| Schedule of assumptions |
| Schedule of
assumptions |
|
|
|
|
|
|
|
|
|
|
| |
|
2025 |
|
2024 |
|
|
2023 |
|
| Discount rate |
|
3.7% ~ 4.6% |
|
|
4.2 |
% |
|
|
4.9 |
% |
| Future salary growth |
|
6.28% ~ 7.1% |
|
|
7.1 |
% |
|
|
7.24 |
% |
|
| Schedule of defined benefit obligation |
| Schedule of defined benefit obligation |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| |
|
|
|
Increased by
1% |
|
|
Decreased by
1% |
|
|
Increased by
1% |
|
|
Decreased by
1% |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Discount rate |
|
₩ |
|
|
(119,694 |
) |
|
|
138,208 |
|
|
|
(55,066 |
) |
|
|
66,463 |
|
| Future salary growth |
|
|
|
|
137,766 |
|
|
|
(121,689 |
) |
|
|
66,204 |
|
|
|
(55,864 |
) |
|
| Schedule of employee benefit expenses recognized |
| Schedule of employee benefit expenses recognized |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Year ended
December 31,
2025 |
|
|
Year ended
December 31,
2024 |
|
|
Year ended
December 31,
2023 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Wages and salaries |
|
₩ |
|
|
11,854,114 |
|
|
|
8,056,765 |
|
|
|
9,641,567 |
|
| Expenses related to post-employment plans |
|
|
|
|
1,382,647 |
|
|
|
689,253 |
|
|
|
981,019 |
|
| Social security contributions |
|
|
|
|
351,143 |
|
|
|
398,066 |
|
|
|
582,545 |
|
| Fringe benefit |
|
|
|
|
860,744 |
|
|
|
585,245 |
|
|
|
598,503 |
|
| Cash settled Share-based payments |
|
|
|
|
(18,676 |
) |
|
|
(180,127 |
) |
|
|
(25,758 |
) |
| Total |
|
₩ |
|
|
14,429,972 |
|
|
|
9,549,202 |
|
|
|
11,777,876 |
|
|
| Schedule of Expenses are recognized in the consolidated statements of comprehensive income |
| Schedule of Expenses are recognized in the consolidated statements of comprehensive
income |
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Year ended
December 31,
2025 |
|
|
Year ended
December 31,
2024 |
|
|
Year ended
December 31,
2023 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Cost of revenues |
|
₩ |
|
|
7,341,369 |
|
|
|
7,280,355 |
|
|
|
9,290,041 |
|
| Selling, general and administrative expenses |
|
|
|
|
7,088,603 |
|
|
|
2,268,847 |
|
|
|
2,487,835 |
|
| Total |
|
₩ |
|
|
14,429,972 |
|
|
|
9,549,202 |
|
|
|
11,777,876 |
|
|