| Loss per share |
14. Loss per share
The calculation of basic EPS has been based on the following loss attributable to ordinary shareholders and the weighted-average number of ordinary shares outstanding.
| |
i. |
Loss attributable to ordinary shareholders (basic) |
| Schedule of loss attributable to ordinary shareholders |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Six-month
period ended
June 30,
2026 |
|
|
Six-month
period ended
June 30,
2025 |
|
| |
|
|
|
(In thousands of Korean Won) |
|
| Loss for the period |
|
₩ |
|
|
(2,997,895 |
) |
|
|
(3,400,181 |
) |
| Loss attributable to ordinary shareholders |
|
₩ |
|
|
(2,997,895 |
) |
|
|
(3,400,181 |
) |
| |
ii. |
Weighted-average number of ordinary shares (basic) |
| Schedule of weighted-average number of ordinary shares |
|
|
|
|
|
|
|
|
| |
|
Six-month
period ended
June 30,
2026 |
|
|
Six-month
period ended
June 30,
2025 |
|
| |
|
(In number of shares) |
|
| Number of ordinary shares issued at January 1 |
|
|
48,982,075 |
|
|
|
48,361,075 |
|
| Disposal of treasury shares |
|
|
1,326 |
|
|
|
2,762 |
|
| Weighted-average number of ordinary shares at June 30 |
|
|
48,983,401 |
|
|
|
48,363,837 |
|
| B. |
Anti-diluted loss per share |
Diluted loss per share is not different from basic loss per share as there are no dilution effects of potential ordinary shares for the six-month periods ended June 30, 2026 and 2025.
Details of potential ordinary shares with no dilution effects are as follows:
| Schedule
of potential ordinary shares |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Six-month
period ended
June 30,
2026 |
|
|
Six-month
period ended
June 30,
2025 |
|
| |
|
|
|
(In Korean won and number of shares) |
|
| Stock option |
|
|
|
|
|
|
|
|
|
|
| Exercise price |
|
₩ |
|
|
500 |
|
|
|
500 |
|
| Potential ordinary share |
|
|
|
|
640,160 |
|
|
|
640,160 |
|
| Bonds with Warrants |
|
|
|
|
|
|
|
|
|
|
| Exercise price |
|
₩ |
|
|
2,500 ~ 4,000 |
|
|
|
2,500 ~ 4,000 |
|
| Potential ordinary share |
|
|
|
|
13,480,002 |
|
|
|
11,903,002 |
|
| Schedule of losses per share |
|
|
|
|
|
|
|
|
| |
|
|
|
Six-month
period ended
June 30,
2026 |
|
|
Six-month
period ended
June 30,
2025 |
|
| |
|
|
|
(In Korean Won) |
|
| Basic losses per share |
|
₩ |
|
|
(61 |
) |
|
|
(70 |
) |
|
18. Loss per share
The calculation of basic EPS has been based on the following loss attributable to ordinary shareholders and the weighted-average number of ordinary shares outstanding.
| |
i. |
Loss attributable to ordinary shareholders (basic) |
| Schedule of Loss attributable to ordinary shareholders (basic) |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Loss for the year |
|
₩ |
|
|
(6,141,476 |
) |
|
|
(8,065,334 |
) |
| Loss attributable to ordinary shareholders |
|
₩ |
|
|
(6,141,476 |
) |
|
|
(8,065,334 |
) |
| |
ii. |
Weighted-average number of ordinary shares (basic) |
| Schedule of Weighted-average number of ordinary shares (basic) |
|
|
|
|
|
|
|
|
| |
|
2025 |
|
|
2024 |
|
| |
|
(In number of shares) |
|
| Number of ordinary shares issued at January 1 |
|
|
48,361,075 |
|
|
|
42,716,210 |
|
| Share options exercised |
|
|
- |
|
|
|
1,324,220 |
|
| Bond with warrants exercised |
|
|
217,441 |
|
|
|
734,268 |
|
| Acquisition of treasury shares |
|
|
52,055 |
|
|
|
450,821 |
|
| Weighted-average number of ordinary shares at December 31 |
|
|
48,630,571 |
|
|
|
45,225,519 |
|
| B. |
Anti-diluted loss per share |
Diluted loss per share is not different from basic earnings per share as there are no dilution effects of potential ordinary shares for the years ended December 31, 2025 and 2024.
Details of potential ordinary shares with no dilution effects are as follows:
| Schedule of anti-dilutive shares |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In Korean won and number of shares) |
|
| Share option |
|
|
|
|
|
|
|
|
|
|
| Exercise price |
|
₩ |
|
|
500 |
|
|
|
500 |
|
| Potential ordinary share |
|
|
|
|
640,160 |
|
|
|
640,160 |
|
| Bonds with Warrants |
|
|
|
|
|
|
|
|
|
|
| Exercise price |
|
₩ |
|
|
3,000 ~ 4,000 |
|
|
|
2,500 ~ 4,000 |
|
| Potential ordinary share (*) |
|
|
|
|
13,480,002 |
|
|
|
11,757,336 |
|
| (*) |
As of December 31, 2025, the exercise period for 1,000,000 shares of the 21st series bonds with warrants had not yet commenced. |
| Schedule of losses per share |
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In Korean won) |
|
| Basic losses per share |
|
₩ |
|
|
(126 |
) |
|
|
(178 |
) |
|