v3.26.3
Financial instruments by category (Tables) - CubeBio Co., Ltd. [Member]
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Entity Information [Line Items]    
Schedule of financial instruments by category
                   
        June 30,
2026		     December 31,
2025		  
        (In thousands of Korean won)  
Financial assets at amortized cost                    
Cash and cash equivalents   ₩     312,427       335,814  
Current portion of long-term bank deposit         -       30,000  
Short-term loan receivable, net         561,944       442,894  
Other receivables         27,250       33,411  
Long-term bank deposit         30,000       -  
Long-term loan receivable, net         1,958,880       1,671,780  
Long-term other receivables, net         398       -  
Other non-current financial assets         519,945       525,042  
Total   ₩     3,410,844       3,038,941  

 

        June 30,
2026		     December 31,
2025		  
        (In thousands of Korean won)  
Financial liabilities at amortized cost
Accounts payable - other (*)   ₩     1,755,551       1,374,936  
Bond with warrants         3,209,760       3,265,312  
Lease liabilities         479,785       552,631  
Short-term borrowings         1,000,000       -  
Financial liabilities at fair value through profit or loss
Derivative liabilities         979,969       1,267,801  
Total   ₩     7,425,065       6,460,680  

 

 
(*) Accounts payable that are not financial liabilities are excluded.
                   
        December 31,
2025		     December 31,
2024		  
        (In thousands of Korean won)  
Financial assets at amortized cost                    
Cash and cash equivalents   ₩     335,814       3,662,174  
Current portion of long-term bank deposit         30,000       -  
Short-term loan receivable, net         442,894       214,245  
Other receivables         33,411       202,477  
Long-term bank deposit         -       30,000  
Long-term loan receivable, net         1,671,780       1,917,960  
Long-term other receivables, net         -       2,065  
Other non-current financial assets         525,042       473,682  
Total   ₩     3,038,941       6,502,603  

 

        December 31,
2025		     December 31,
2024		  
        (In thousands of Korean won)  
Financial liabilities at amortized cost                    
Accounts payable - other (*)   ₩     1,374,936       996,719  
Bond with warrants, net         3,265,312       3,519,139  
Lease liabilities         552,631       669,032  
Financial liabilities at fair value through profit or loss                    
Derivative liabilities         1,267,801       1,473,823  
Total   ₩     6,460,680       6,658,713  

 

 
(*) Accounts payable that are not financial liabilities are excluded.
Schedule of net gains and losses by category of financial instruments
                                   
        Six-month period ended June 30, 2026  
        Financial
assets at
amortized cost		     Financial
liabilities at
amortized cost		     Financial
liabilities at
fair value through
profit or loss		     Total  
        (In thousands of Korean won)  
Interest income   ₩     109,493       -       -       109,493  
Interest expenses         -       (351,045 )     -       (351,045 )
Foreign currency differences         4,899       (66,795 )     -       (61,896 )
Gains on disposal         3,560       -       -       3,560  
Gains on valuation         -       -       117,845       117,845  
Losses on repayment         -       (12 )     -       (12 )
Losses on valuation         -       -       (57,213 )     (57,213 )
Total   ₩     117,952       (417,852 )     60,632       (239,268 )

 

                                     
        Six-month period ended June 30, 2025  
        Financial
assets at
amortized cost		     Financial
liabilities at
amortized cost		     Financial
liabilities at
fair value through
profit or loss		     Total  
        (In thousands of Korean won)  
Interest income   ₩     121,109       -       -       121,109  
Interest expenses         -       (385,423 )     -       (385,423 )
Foreign currency differences         20,439       (4,530 )     -       15,909  
Gains on valuation         -       -       309,333       309,333  
Losses on repayment         -       (17,292 )     -       (17,292 )
Total   ₩     141,548       (407,245 )     309,333       43,636  
                                           
        2025  
        Financial
assets at
amortized cost		     Financial
assets at fair
value through other
comprehensive
income		     Financial
liabilities at
amortized cost		     Financial
liabilities at
fair value through
profit or loss		     Total  
        (In thousands of Korean won)  
Interest income   ₩     230,557       -       -       -       230,557  
Interest expense         -       -       (798,128 )     -       (798,128 )
Foreign currency differences         4,205       -       -       -       4,205  
Gain on valuation         -       -       -       455,141       455,141  
Loss on bond redemption         -       -       (69,890 )     -       (69,890 )
Total   ₩     234,762       -       (868,018 )     455,141       (178,115 )

 

        2024  
        Financial
assets at
amortized cost		     Financial
assets at fair
value through other
comprehensive
income		     Financial
liabilities at
amortized cost		     Financial
liabilities at
fair value through
profit or loss		     Total  
        (In thousands of Korean won)  
Interest income   ₩     193,012       -       -       -       193,012  
Interest expense         -       -       (988,178 )     -       (988,178 )
Foreign currency differences         8,501       -       -       -       8,501  
Gain on valuation         -       -       -       667,835       667,835  
Loss on bond redemption         -       -       (283,780 )     -       (283,780 )
Total   ₩     201,513       -       (1,271,958 )     667,835       (402,610 )