v3.26.3
Capital and reserves
12 Months Ended
Dec. 31, 2025
CubeBio Co., Ltd. [Member]  
Entity Information [Line Items]  
Capital and reserves

24. Capital and reserves

 

A. Share capital

 

Details of share capital as of December 31, 2025 and 2024 are as follows:

 

                   
        December 31,
2025
    December 31,
2024
 
        (In Korean won and number of shares)  
Number of authorized shares         1,000,000,000       1,000,000,000  
Value per share   ₩     500       500  
Number of shares issued         52,815,475       52,294,475  
Common shares   ₩     26,407,737,500       26,147,237,500  

 

Holders of these shares are entitled to dividends as declared from time to time and are entitled to one vote per share at the general meetings of the Company.

 

B. Other components of equity

 

  i. Details of other components of equity, net of taxes, as of December 31, 2025 and 2024 are as follows:

 

                   
        December 31,
2025
    December 31,
2024
 
        (In thousands of Korean won)  
Other reserves   ₩                
Employee share options         724,661       724,661  
Treasury shares         (1,414,953 )     (1,451,864 )
Subtotal         (690,292 )     (727,203 )
Other comprehensive income                    
Remeasurements of defined benefit liability         125,654       73,533  
Subtotal         125,654       73,533  
Total   ₩     (564,638 )     (653,670 )

 

  ii. Changes in other components of equity for the years ended December 31, 2025 and 2024 are as follows:

 

                                   
        Remeasurements
of defined
benefit liability
    Employee share
options
    Treasury
shares
    Total  
        (In thousands of Korean won)  
Balance as of January 1, 2024   ₩     201,386       3,149,428       (1,808,647 )     1,542,167  
Changes, net of taxes         (127,853 )     (2,424,767 )     356,783       (2,195,837 )
Balance as of December 31, 2024   ₩     73,533       724,661       (1,451,864 )     (653,670 )
Changes, net of taxes         52,121       -       36,911       89,032  
Balance as of December 31, 2025   ₩     125,654       724,661       (1,414,953 )     (564,638 )

 

  iii. Details of treasury shares for the years ended December 31, 2025 and 2024 are as follows:

 

                                   
        2025     2024  
        Number of
shares
    Carrying
amount
    Number of
shares
    Carrying
amount
 
        (In thousands of Korean won)  
Beginning balance   ₩     3,933,400       1,451,864       4,900,000       1,808,647  
Disposal (*)         100,000       36,911       966,600       356,783  
Ending balance   ₩     3,833,400       1,414,953       3,933,400       1,451,864  

 

 
(*) The Company disposed of treasury shares at per-share prices ranging from Korean won 2,000 to Korean won 5,000.