| Other receivables |
9. Other receivables
Details of other receivables as of December 31, 2025 and 2024 are as follows:
| Details of other receivables |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
December 31, 2025 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| |
|
|
|
Gross
amount |
|
|
Provision for
impairment |
|
|
Carrying
amount |
|
| Current |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accrued interest income |
|
₩ |
|
|
3,146 |
|
|
|
- |
|
|
|
3,146 |
|
| VAT refund receivable (*) |
|
|
|
|
30,265 |
|
|
|
- |
|
|
|
30,265 |
|
| Subtotal |
|
₩ |
|
|
33,411 |
|
|
|
- |
|
|
|
33,411 |
|
| Non-Current |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accrued interest income |
|
|
|
|
247,458 |
|
|
|
(247,458 |
) |
|
|
- |
|
| Total |
|
₩ |
|
|
280,869 |
|
|
|
(247,458 |
) |
|
|
33,411 |
|
| (*) |
The net amount of VAT refund receivable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position. |
| |
|
|
|
December 31, 2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| |
|
|
|
Gross
amount |
|
|
Provision for
impairment |
|
|
Carrying
amount |
|
| Current |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| VAT refund receivable (*) |
|
₩ |
|
|
202,477 |
|
|
|
- |
|
|
|
202,477 |
|
| Non-Current |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accrued interest income |
|
|
|
|
153,887 |
|
|
|
(151,822 |
) |
|
|
2,065 |
|
| Total |
|
₩ |
|
|
356,364 |
|
|
|
(151,822 |
) |
|
|
204,542 |
|
| (*) |
The net amount of VAT refund receivable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position. |
Details of the changes in the loss allowance of accrued interest income for the years ended December 31, 2025 and 2024 are as follows:
| Details of changes in loss allowance of accrued interest income |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Allowance for doubtful accounts (Short-term accrued interest income) |
|
|
|
|
|
|
|
|
|
|
| Beginning of the year |
|
₩ |
|
|
- |
|
|
|
- |
|
| Bad debt expenses – other |
|
|
|
|
- |
|
|
|
|
|
| Reclassification from current to non-current |
|
|
|
|
- |
|
|
|
- |
|
| Ending of the year |
|
₩ |
|
|
- |
|
|
|
- |
|
| Allowance for doubtful accounts (Long-term accrued interest income) |
|
|
|
|
|
|
|
|
|
|
| Beginning of the year |
|
₩ |
|
|
151,822 |
|
|
|
80,410 |
|
| Bad debt expenses – other |
|
|
|
|
95,636 |
|
|
|
71,412 |
|
| Reclassification from current to non-current |
|
|
|
|
- |
|
|
|
- |
|
| Ending of the year |
|
₩ |
|
|
247,458 |
|
|
|
151,822 |
|
|