| Schedule of financial statements non-controlling interests |
| Schedule of financial statements non-controlling
interests |
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Play F&B
Co., Ltd. |
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LAMP |
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Bidangil |
|
|
Apeitda |
|
|
Anseilen |
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|
Solaire |
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| |
|
|
|
(In thousands of Korean Won) |
|
| NCI percentage |
|
|
|
|
32.90 |
% |
|
|
48.72 |
% |
|
|
46.32 |
% |
|
|
49.00 |
% |
|
|
49.00 |
% |
|
|
5.00 |
% |
| Current assets |
|
₩ |
|
|
2,045,475 |
|
|
|
1,138,776 |
|
|
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1,911,132 |
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|
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611,118 |
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2,042,121 |
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2,431,728 |
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| Non-current assets |
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7,963,314 |
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2,101,926 |
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573,171 |
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720,489 |
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541,668 |
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1,464,256 |
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| Current liabilities |
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12,448,502 |
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3,071,754 |
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243,386 |
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442,179 |
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1,722,416 |
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5,613,579 |
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| Non-current liabilities |
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5,549,987 |
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913,434 |
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45,445 |
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368,632 |
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2,210,221 |
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109,154 |
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| Net assets |
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|
|
|
(7,989,700 |
) |
|
|
(744,486 |
) |
|
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2,195,472 |
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520,796 |
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(1,348,848 |
) |
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|
(1,826,749 |
) |
| Revenue |
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|
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12,323,986 |
|
|
|
5,971,517 |
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|
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586,554 |
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26,033 |
|
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13,916,681 |
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|
745,138 |
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| Profit (loss) |
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|
|
|
(2,243,682 |
) |
|
|
(1,079,108 |
) |
|
|
(700,970 |
) |
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|
(317,513 |
) |
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|
(776,392 |
) |
|
|
(3,012,058 |
) |
| OCI |
|
|
|
|
69,964 |
|
|
|
8,815 |
|
|
|
- |
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|
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11,923 |
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|
10,781 |
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|
209,730 |
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| Total comprehensive income |
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(2,173,718 |
) |
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(1,070,293 |
) |
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(700,970 |
) |
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(305,590 |
) |
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(765,611 |
) |
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(2,802,328 |
) |
| Cash flows from operation activities |
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|
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234,619 |
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(442,877 |
) |
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(890,230 |
) |
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11,204 |
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(26,482 |
) |
|
|
(748,096 |
) |
| Cash flows from investment activities |
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|
|
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(23,611 |
) |
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|
492,090 |
|
|
|
112,402 |
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16,986 |
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|
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(72,195 |
) |
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(2,306,301 |
) |
| Cash flows from financing activities |
|
|
|
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(126,230 |
) |
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|
(287,064 |
) |
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|
(110,236 |
) |
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|
220,000 |
|
|
|
- |
|
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3,103,355 |
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| Effect of exchange rate changes on cash and cash equivalents |
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- |
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- |
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- |
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(87 |
) |
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- |
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- |
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| Net increase(decrease) in cash and cash equivalents |
|
₩ |
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84,778 |
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(237,851 |
) |
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(888,064 |
) |
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248,103 |
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(98,677 |
) |
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|
48,958 |
|
Summary of financial statements of the Company’s subsidiary that has material non-controlling interest, before any intercompany transactions eliminations for the year ended December 31, 2024 is as follows:
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Play F&B
Co., Ltd. |
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|
(In thousands of Korean won) |
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| NCI percentage |
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32.90 |
% |
| Current assets |
|
₩ |
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1,623,260 |
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| Non-current assets |
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15,973,466 |
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| Current liabilities |
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10,443,166 |
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| Non-current liabilities |
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8,946,049 |
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| Net assets |
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(1,792,489 |
) |
| Revenue |
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14,630,426 |
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| Profit (loss) |
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|
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(3,101,420 |
) |
| OCI |
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44,084 |
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| Total comprehensive income |
|
₩ |
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(3,057,335 |
) |
| Cash flows from operation activities |
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568,367 |
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| Cash flows from investment activities |
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(293,624 |
) |
| Cash flows from financing activities |
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|
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(375,958 |
) |
| Net increase(decrease) in cash and cash equivalents |
|
₩ |
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|
(101,215 |
) |
Summary of financial statements of the Company’s subsidiary that has material non-controlling interest, before any intercompany transactions eliminations for the year ended December 31, 2023 is as follows:
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Play F&B
Co., Ltd. |
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|
(In thousands of Korean won) |
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| NCI percentage |
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|
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32.90 |
% |
| Current assets |
|
₩ |
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1,873,566 |
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| Non-current assets |
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21,776,729 |
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| Current liabilities |
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6,838,358 |
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| Non-current liabilities |
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15,859,171 |
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| Net assets |
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952,766 |
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| Revenue |
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17,709,332 |
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| Profit (loss) |
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(1,140,267 |
) |
| OCI |
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109,558 |
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| Total comprehensive income |
|
₩ |
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(1,030,709 |
) |
| Cash flows from operation activities |
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(94,618 |
) |
| Cash flows from investment activities |
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(860,374 |
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| Cash flows from financing activities |
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480,119 |
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| Net increase(decrease) in cash and cash equivalents |
|
₩ |
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(474,873 |
) |
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| Schedule of non-controlling interests |
| Schedule
of non-controlling interests |
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Play F&B
Co., Ltd. |
|
|
LAMP |
|
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Bidangil |
|
|
Apeitda |
|
|
Anseilen |
|
|
Solaire |
|
|
Total |
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(In thousands of Korean won) |
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| Net assets attributable to NCI at beginning of the year |
|
₩ |
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|
(590,774 |
) |
|
|
- |
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|
|
- |
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|
|
- |
|
|
|
- |
|
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|
- |
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|
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(590,774 |
) |
| Acquisition Merger |
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|
|
|
- |
|
|
|
732,249 |
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1,715,156 |
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404,930 |
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(285,787 |
) |
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48,779 |
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2,615,327 |
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| Profit allocated to NCI |
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|
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(694,822 |
) |
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(603,536 |
) |
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(379,913 |
) |
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(155,582 |
) |
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(380,432 |
) |
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(152,677 |
) |
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(2,366,962 |
) |
| OCI allocated to NCI |
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22,996 |
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4,295 |
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- |
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5,843 |
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5,283 |
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10,486 |
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48,903 |
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| Net assets attributable to NCI at the end of the year |
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(1,262,600 |
) |
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|
133,008 |
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1,335,243 |
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255,191 |
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(660,936 |
) |
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(93,412 |
) |
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(293,506 |
) |
Movement in NCI for the year ended December 31, 2024 is follows:
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Play F&B
Co., Ltd. |
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| |
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|
(In thousands of Korean won) |
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| Net assets attributable to NCI at beginning of the year |
|
₩ |
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|
411,556 |
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| Profit allocated to NCI |
|
|
|
|
(1,016,820 |
) |
| OCI allocated to NCI |
|
|
|
|
14,490 |
|
| Net assets attributable to NCI at the end of the year |
|
₩ |
|
|
(590,774 |
) |
Movement in NCI for the year ended December 31, 2023 is follows:
| |
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Play F&B
Co., Ltd. |
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| |
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|
|
(In thousands of Korean won) |
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| Net assets attributable to NCI at beginning of the year |
|
₩ |
|
|
720,382 |
|
| Profit allocated to NCI |
|
|
|
|
(344,836 |
) |
| OCI allocated to NCI |
|
|
|
|
36,011 |
|
| Net assets attributable to NCI at the end of the year |
|
₩ |
|
|
411,556 |
|
|