Preliminary Purchase Price Allocation (Tables)

12 Months Ended

Dec. 31, 2025

Preliminary Purchase Price Allocation

Schedule of pro forma adjustments

Schedule of pro forma adjustments
Consideration:
Cash		₩			15,000,337

Identifiable assets acquired and liabilities assumed:
Current assets		₩			22,669,199
Non-current assets					6,519,741
Intangible assets					12,722,547
Deferred tax liability					(2,574,000	)
Total liabilities					(19,442,642	)
Non-controlling interest					(13,070,905	)
Net identifiable assets acquired		₩			6,823,940
Goodwill					8,176,397
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
Other intangible assets					1,022,547			5 years		Replacement Cost method
Total intangible assets		₩			12,722,547