v3.26.3
Income taxes (Tables) - CubeBio Co., Ltd. [Member]
 12 Months Ended
Dec. 31, 2025
Entity Information [Line Items]  
Schedule of effective tax rate
                   
        2025     2024  
        (In thousands of Korean won)  
Loss before income tax   ₩     (6,141,476 )     (8,065,334 )
Tax at the statutory income tax rate         (608,006 )     (798,468 )
Adjustments:                    
Tax-exempt income         (36,427 )     (13,673 )
Expenses not deductible for tax purposes         215,761       374,340  
Changes in unrecognized temporary difference         125,382       683,633  
Other         303,290       (245,832 )
Income tax expenses   ₩     -       -  
Effective income tax rate (*)         0.0 %     0.0 %

 

 
(*) The effective tax rate is not calculated as the Company incurred a loss before income taxes for the years ended December 31, 2025 and 2024.
Schedule of deferred tax balances
                           
        Tax effect  
        Beginning     Increase
(decrease)		     Ending  
        (In thousands of Korean won)  
Impairment Losses on Intangible Assets   ₩     198,000       8,009       206,009  
Allowance for doubtful accounts         236,570       (110,216 )     126,354  
Lease liabilities         66,234       (11,524 )     54,710  
Property and equipment         (6,265 )     (44,292 )     (50,557 )
Bond with warrants, net         (163,930 )     (4,339 )     (168,269 )
Leasehold deposit receivables         7,278       (1,145 )     6,133  
Defined benefit liabilities         94,072       3,031       97,103  
Derivative liabilities         145,908       (20,396 )     125,512  
Accrued expenses         (6,092 )     (1,270 )     (7,362 )
Accrued income         (18,219 )     (10,536 )     (28,755 )
Inventories, net         25,372       -       25,372  
Provisions for restoration         4,786       31       4,817  
Others         13,499       (4,106 )     9,393  
Total   ₩     597,213       (196,753 )     400,460  
Loss carried forward   ₩     3,402,320       378,738       3,781,058  
Carryover tax credit         526,463       (56,604 )     469,859  
Unrecognized deferred tax assets         (4,525,996 )     (125,381 )     (4,651,377 )
Deferred tax assets (liabilities)   ₩     -       -       -  

 

  ii. Movement in deferred tax balances for the year ended December 31, 2024

 

        Tax effect  
        Beginning     Increase
(decrease)		     Ending  
        (In thousands of Korean won)  
Impairment Losses on Intangible Assets   ₩     198,000       -       198,000  
Allowance for doubtful accounts         282,093       (45,523 )     236,570  
Lease liabilities         76,862       (10,628 )     66,234  
Property and equipment         (77,619 )     71,354       (6,265 )
Bond with warrants, net         (273,033 )     109,103       (163,930 )
Leasehold deposit receivables         5,828       1,450       7,278  
Defined benefit liabilities         71,120       22,952       94,072  
Derivative liabilities         213,102       (67,194 )     145,908  
Accrued expenses         4,132       (10,224 )     (6,092 )
Accrued income         (9,587 )     (8,632 )     (18,219 )
Inventories, net         25,372       -       25,372  
Provisions for restoration         4,753       33       4,786  
Others         17,197       (3,698 )     13,499  
Total   ₩     538,220       58,993       597,213  
Loss carried forward   ₩     2,893,763       508,557       3,402,320  
Carryover tax credit         410,379       116,084       526,463  
Unrecognized deferred tax assets         (3,842,362 )     (683,634 )     (4,525,996 )
Deferred tax assets (liabilities)   ₩     -       -       -  
Details of unrecognized deferred income tax assets
                   
        December 31,
2025		     December 31,
2024		  
        (In thousands of Korean won)  
Unrecognized temporary difference   ₩     400,460       597,213  
Loss carried forward         3,781,058       3,402,320  
Carryover tax credit         469,859       526,463  
Total   ₩     4,651,377       4,525,996  
Schedule of unused tax loss carryforwards
                   
Year of expiration       Unused
loss carried
forward		     Unused
carryover
tax credit		  
        (In thousands of Korean won)  
2026   ₩     722,024       -  
2027         292,098       -  
2028         319,426       -  
2029         383,584       -  
2030         49,670       -  
2031         281,727       -  
After 2031         1,732,529       469,859  
Total   ₩     3,781,058       469,859  
Schedule of recovery of deferred tax assets and liabilities
                   
        December 31,
2025		     December 31,
2024		  
        (In thousands of Korean won)  
Deferred tax assets                    
- Deferred tax assets to be recovered after more than 12 months   ₩     4,574,362       4,305,986  
- Deferred tax assets to be recovered within 12 months         324,775       468,181  
Sub-total         4,899,137       4,774,167  
Deferred tax liabilities                    
- Deferred tax liabilities to be recovered after more than 12 months         (75,235 )     (81,256 )
- Deferred tax liabilities to be recovered within 12 months         (172,525 )     (166,915 )
Sub-total         (247,760 )     (248,171 )
Unrecognized deferred tax assets         (4,651,377 )     (4,525,996 )
Deferred tax assets (liabilities), net   ₩     -       -