v3.26.1
Preliminary Purchase Price Allocation (Tables)
 12 Months Ended
Dec. 31, 2025
Preliminary Purchase Price Allocation  
Schedule of pro forma adjustments
           
Consideration:            
Cash   ₩     15,000,337  
             
Identifiable assets acquired and liabilities assumed:            
Current assets   ₩     22,669,199  
Non-current assets         10,281,045  
Intangible assets         11,700,000  
Deferred tax liability         (2,574,000 )
Total liabilities         (19,442,642 )
Non-controlling interest         (19,948,742 )
Net identifiable assets acquired   ₩     2,684,860  
Goodwill         12,315,477  
Net assets acquired   ₩     15,000,337  
Schedule of Preliminary identifiable intangible assets
                     
        Approximate
Fair Value		     Estimated
Useful Lives		   Valuation
Methodology		  
Customer relationships   ₩     2,457,000     9.8 years   Multi-period excess earnings method  
Backlog         2,884,000     5 years   Multi-period excess earnings methos  
Technology         4,716,000     7 years   Relief from royalty method  
Brand         1,643,000     Indefinite   Relief from royalty method  
Total intangible assets   ₩     11,700,000