Leases (Tables) - CubeBio Co., Ltd. [Member]
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2026 |
Dec. 31, 2025 |
| Entity Information [Line Items] |
|
|
| Schedule of right-of-use assets |
| Schedule of right-of-use assets |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
June 30, |
|
|
December 31, |
|
| |
|
|
|
2026 |
|
|
2025 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Right-of-use assets (book value) |
|
|
|
|
|
|
|
|
|
|
| Building |
|
|
|
|
1,034,917 |
|
|
|
1,146,698 |
|
| Vehicles |
|
|
|
|
44,399 |
|
|
|
44,399 |
|
| Total |
|
₩ |
|
|
1,079,316 |
|
|
|
1,191,097 |
|
| |
|
|
|
June 30, |
|
|
December 31, |
|
| |
|
|
|
2026 |
|
|
2025 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Right-of-use assets (Accumulated depreciation) |
|
|
|
|
|
|
|
|
|
|
| Building |
|
|
|
|
(614,361 |
) |
|
|
(652,250 |
) |
| Vehicles |
|
|
|
|
(30,785 |
) |
|
|
(26,354 |
) |
| Total |
|
₩ |
|
|
(645,146 |
) |
|
|
(678,604 |
) |
| |
|
|
|
June 30, |
|
|
December 31, |
|
| |
|
|
|
2026 |
|
|
2025 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Right-of-use assets (Net book value) |
|
|
|
|
|
|
|
|
|
|
| Building |
|
₩ |
|
|
420,556 |
|
|
|
494,448 |
|
| Vehicles |
|
|
|
|
13,614 |
|
|
|
18,045 |
|
| Total |
|
₩ |
|
|
434,170 |
|
|
|
512,493 |
|
|
| Schedule of right-of-use assets |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Right-of-use assets (Book value) |
|
|
|
|
|
|
|
|
|
|
| Building |
|
₩ |
|
|
1,146,698 |
|
|
|
1,145,750 |
|
| Vehicles |
|
|
|
|
44,399 |
|
|
|
44,399 |
|
| Total |
|
₩ |
|
|
1,191,097 |
|
|
|
1,190,149 |
|
| |
|
|
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Right-of-use assets (Accumulated depreciation) |
|
|
|
|
|
|
|
|
|
|
| Building |
|
₩ |
|
|
(652,250 |
) |
|
|
(523,282 |
) |
| Vehicles |
|
|
|
|
(26,354 |
) |
|
|
(17,473 |
) |
| Total |
|
₩ |
|
|
(678,604 |
) |
|
|
(540,755 |
) |
| |
|
|
|
December 31, |
|
|
December 31, |
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Right-of-use assets (Net book value) |
|
|
|
|
|
|
|
|
|
|
| Building |
|
₩ |
|
|
494,448 |
|
|
|
622,468 |
|
| Vehicles |
|
|
|
|
18,045 |
|
|
|
26,926 |
|
| Total |
|
₩ |
|
|
512,493 |
|
|
|
649,394 |
|
|
| Changes in right-of-use assets |
| Changes in right-of-use assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Six-month period ended
June 30, 2026 |
|
| |
|
|
|
Building |
|
|
Vehicles |
|
|
Total |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Balance as of January 1, 2026 |
|
₩ |
|
|
494,448 |
|
|
|
18,045 |
|
|
|
512,493 |
|
| Depreciation |
|
|
|
|
(57,818 |
) |
|
|
(4,431 |
) |
|
|
(62,249 |
) |
| Lease reassessment |
|
|
|
|
(16,074 |
) |
|
|
- |
|
|
|
(16,074 |
) |
| Balance as of June 30, 2026 |
|
₩ |
|
|
420,556 |
|
|
|
13,614 |
|
|
|
434,170 |
|
| |
|
|
|
Six-month period ended
June 30, 2025 |
|
| |
|
|
|
Building |
|
|
Vehicles |
|
|
Total |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Balance as of January 1, 2025 |
|
₩ |
|
|
622,468 |
|
|
|
26,926 |
|
|
|
649,394 |
|
| Depreciation |
|
|
|
|
(64,776 |
) |
|
|
(4,432 |
) |
|
|
(69,208 |
) |
| Acquisitions |
|
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
| Lease reassessment |
|
|
|
|
947 |
|
|
|
- |
|
|
|
947 |
|
| Balance as of June 30, 2025 |
|
₩ |
|
|
558,639 |
|
|
|
22,494 |
|
|
|
581,133 |
|
|
| Changes in right-of-use assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
| |
|
|
|
Building |
|
|
Vehicles |
|
|
Total |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Balance as of January 1, 2025 |
|
₩ |
|
|
622,468 |
|
|
|
26,926 |
|
|
|
649,394 |
|
| Depreciation |
|
|
|
|
(128,967 |
) |
|
|
(8,881 |
) |
|
|
(137,848 |
) |
| Lease reassessment |
|
|
|
|
947 |
|
|
|
- |
|
|
|
947 |
|
| Balance as of December 31, 2025 |
|
₩ |
|
|
494,448 |
|
|
|
18,045 |
|
|
|
512,493 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2024 |
|
| |
|
|
|
Building |
|
|
Vehicles |
|
|
Total |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Balance as of January 1, 2024 |
|
₩ |
|
|
750,037 |
|
|
|
35,805 |
|
|
|
785,842 |
|
| Depreciation |
|
|
|
|
(129,607 |
) |
|
|
(8,879 |
) |
|
|
(138,486 |
) |
| Lease reassessment |
|
|
|
|
2,038 |
|
|
|
- |
|
|
|
2,038 |
|
| Balance as of December 31, 2024 |
|
₩ |
|
|
622,468 |
|
|
|
26,926 |
|
|
|
649,394 |
|
|
| Changes in lease liabilities |
| Changes in lease liabilities |
|
|
|
|
|
|
| |
|
|
|
Six-month
period ended
June 30,
2026 |
|
| Balance as of January 1 |
|
₩ |
|
|
552,631 |
|
| New leases |
|
|
|
|
- |
|
| Interest expense |
|
|
|
|
21,678 |
|
| Payment of lease liabilities |
|
|
|
|
(78,451 |
) |
| Lease reassessment |
|
|
|
|
(16,073 |
) |
| Balance as of June 30 |
|
₩ |
|
|
479,785 |
|
|
| Changes in lease liabilities |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Balance as of January 1 |
|
₩ |
|
|
669,032 |
|
|
|
776,385 |
|
| New leases |
|
|
|
|
- |
|
|
|
- |
|
| Interest expense |
|
|
|
|
52,261 |
|
|
|
62,090 |
|
| Payment of lease liabilities |
|
|
|
|
(169,609 |
) |
|
|
(171,481 |
) |
| Lease reassessment |
|
|
|
|
947 |
|
|
|
2,038 |
|
| Balance as of December 31 |
|
₩ |
|
|
552,631 |
|
|
|
669,032 |
|
| Current portion |
|
|
|
|
122,626 |
|
|
|
117,351 |
|
| Non-current portion |
|
|
|
|
430,005 |
|
|
|
551,681 |
|
| Total lease liabilities |
|
|
|
|
552,631 |
|
|
|
669,032 |
|
|
| Undiscounted lease payments |
|
| Undiscounted lease payments |
|
|
|
|
|
|
| |
|
|
|
2025 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Within 1 year |
|
₩ |
|
|
163,727 |
|
| Between 1 and 5 years |
|
|
|
|
497,711 |
|
| Over 5 years |
|
|
|
|
- |
|
| Total |
|
₩ |
|
|
661,438 |
|
| Less: imputed interest |
|
|
|
|
(108,807 |
) |
| Lease liabilities |
|
|
|
|
552,631 |
|
|
| Schedule of lease-related expenses |
| Schedule of lease-related expenses |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Six-month
period ended
June 30,
2026 |
|
|
Six-month
period ended
June 30,
2025 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Interest expense relating to lease liabilities (included in finance cost) |
|
₩ |
|
|
21,678 |
|
|
|
27,316 |
|
| Expense relating to short-term leases |
|
|
|
|
3,600 |
|
|
|
- |
|
| Expense relating to leases of low-value assets |
|
|
|
|
3,847 |
|
|
|
3,672 |
|
|
| Schedule of lease-related expenses |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Interest expense relating to lease liabilities (included in finance cost) |
|
₩ |
|
|
52,261 |
|
|
|
62,090 |
|
| Expense relating to short-term leases |
|
|
|
|
1,200 |
|
|
|
9,648 |
|
| Expense relating to leases of low-value assets |
|
|
|
|
7,481 |
|
|
|
5,183 |
|
| D. |
Cash outflows for leases |
Cash outflows for leases for the years ended December 31, 2025 and 2024 are as follows:
| Cash outflows for leases |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Cash outflows for principal repayments of lease liabilities |
|
₩ |
|
|
117,348 |
|
|
|
109,391 |
|
| Cash outflows for interest paid on lease liabilities |
|
|
|
|
52,261 |
|
|
|
62,090 |
|
| Cash outflows for payments for short-term lease |
|
|
|
|
1,200 |
|
|
|
9,648 |
|
| Cash outflows for payments for leases of low-value assets |
|
|
|
|
7,481 |
|
|
|
5,183 |
|
| Total |
|
₩ |
|
|
178,290 |
|
|
|
186,312 |
|
|
| Cash outflows for leases |
| Cash outflows for leases |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Six-month
period ended
June 30,
2026 |
|
|
Six-month
period ended
June 30,
2025 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Cash outflows from payment of lease liabilities principal |
|
₩ |
|
|
56,773 |
|
|
|
58,029 |
|
| Cash outflows from lease liabilities interest paid |
|
|
|
|
21,678 |
|
|
|
27,316 |
|
| Cash outflows due to short-term leases |
|
|
|
|
3,600 |
|
|
|
- |
|
| Cash outflows due to leases of low-value assets |
|
|
|
|
3,847 |
|
|
|
3,672 |
|
| Total |
|
₩ |
|
|
85,898 |
|
|
|
89,017 |
|
|
| Cash outflows for leases |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
2025 |
|
|
2024 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Cash outflows for principal repayments of lease liabilities |
|
₩ |
|
|
117,348 |
|
|
|
109,391 |
|
| Cash outflows for interest paid on lease liabilities |
|
|
|
|
52,261 |
|
|
|
62,090 |
|
| Cash outflows for payments for short-term lease |
|
|
|
|
1,200 |
|
|
|
9,648 |
|
| Cash outflows for payments for leases of low-value assets |
|
|
|
|
7,481 |
|
|
|
5,183 |
|
| Total |
|
₩ |
|
|
178,290 |
|
|
|
186,312 |
|
|