Share-based payment arrangements (Tables) - CubeBio Co., Ltd. [Member]
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6 Months Ended |
12 Months Ended |
Jun. 30, 2026 |
Dec. 31, 2025 |
| Entity Information [Line Items] |
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| Schedule of share option plan |
| Schedule of share option plan |
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| Grant date |
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Number of
instruments |
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Vesting
conditions |
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Contractual
life of options |
|
Type |
|
Underlying
assets |
| As of October 1, 2015 (*1) |
|
|
9,500,000 |
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2 years’ service from grant date |
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9 years |
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Equity-settled |
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CUBEBIO Co., Ltd.’s ordinary shares |
| As of June 29, 2016 (*2) |
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85,638 |
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|
2 years’ service from grant date |
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9 years |
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Equity-settled |
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CUBEBIO Co., Ltd.’s ordinary shares |
| As of June 15, 2020 |
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|
7,000,000 |
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2 years’ service from grant date |
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7 years |
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Equity-settled |
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CUBEBIO Co., Ltd.’s ordinary shares |
| Total share options |
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16,585,638 |
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| (*1) |
The options granted as of October 1, 2015 have been fully vested. Certain of these options were exercised, and the remaining options expired upon reaching the end of their contractual life. As of June 30, 2026, there were no exercisable options outstanding related to this grant. |
| (*2) |
The options granted as of June 29, 2016 have been fully vested and exercised. As of June 30, 2026, there were no exercisable options outstanding related to this grant. |
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| Schedule of share option plan |
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| Grant date |
|
Number of
instruments |
|
|
Vesting
conditions |
|
Contractual
life of options |
|
Type |
|
Underlying
assets |
| As of October 1, 2015 (*1) |
|
|
9,500,000 |
|
|
2 years’ service from grant date |
|
9 years |
|
Equity-settled |
|
CUBEBIO Co., Ltd.’s ordinary shares |
| As of June 29, 2016 (*2) |
|
|
85,638 |
|
|
2 years’ service from grant date |
|
9 years |
|
Equity-settled |
|
CUBEBIO Co., Ltd.’s ordinary shares |
| As of June 15, 2020 |
|
|
7,000,000 |
|
|
2 years’ service from grant date |
|
7 years |
|
Equity-settled |
|
CUBEBIO Co., Ltd.’s ordinary shares |
| Total share options |
|
|
16,585,638 |
|
|
|
|
|
|
|
|
|
| (*1) |
The options granted as of October 1, 2015 have been fully vested. Certain of these options were exercised, and the remaining options expired upon reaching the end of their contractual life. As of December 31, 2025, there were no exercisable options outstanding related to this grant |
| (*2) |
The options granted as of June 29, 2016 have been fully vested and exercised. As of December 31, 2025, there were no exercisable options outstanding related to this grant. |
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| Schedule of share option grant |
| Schedule of share option grant |
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| Share option plan (equity-settled) |
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June 15,
2020 |
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(In Korean Won and number of shares) |
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| Fair value of option |
|
₩ |
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1,132 |
|
| Share price |
|
₩ |
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|
1,412 |
|
| Exercise price |
|
₩ |
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|
500 |
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| Risk - free interest rate (based on government bonds) |
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3.89 |
% |
| Volatility (*) |
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83.78 |
% |
| Expected term (years) |
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4 ~ 5 |
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| Expected dividend |
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0 |
% |
| (*) |
Volatility has been calculated based on an evaluation of the historical volatility of other companies’ share prices, which are listed in KOSDAQ, particularly over the historical period commensurate with the prior year. |
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| Schedule of share option grant |
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| Share option plan (equity-settled) |
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|
|
June 15,
2020 |
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| |
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|
(In Korean won and number of shares) |
|
| Fair value of option |
|
₩ |
|
|
1,132 |
|
| Share price |
|
₩ |
|
|
1,412 |
|
| Exercise price |
|
₩ |
|
|
500 |
|
| Risk - free interest rate (based on government bonds) |
|
|
|
|
3.89 |
% |
| Volatility (*) |
|
|
|
|
83.78 |
% |
| Expected term (years) |
|
|
|
|
4 ~ 5 |
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| Expected dividend |
|
|
|
|
0 |
% |
| (*) |
Volatility has been calculated based on an evaluation of the historical volatility of other companies’ share prices, which are listed in KOSDAQ, particularly over the historical period commensurate with the prior year. |
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| Schedule of reconciliation of outstanding share options |
| Schedule of reconciliation of outstanding share options |
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Six-month
period ended
June 30,
2026 |
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Six-month
period ended
June 30,
2025 |
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| Share option plan (equity-settled) |
|
Number of
options |
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|
Exercise
Price(*) |
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Number of
options |
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Exercise
Price(*) |
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(In Korean Won and number of options) |
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| Outstanding at January 1 |
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640,160 |
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₩ |
|
500 |
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640,160 |
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₩ |
|
500 |
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| Exercised during the period |
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- |
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- |
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- |
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- |
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| Outstanding at June 30 |
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640,160 |
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500 |
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640,160 |
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|
500 |
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| Exercisable at June 30 |
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640,160 |
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|
₩ |
|
500 |
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|
640,160 |
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₩ |
|
500 |
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| (*) |
Weighted average exercise price per share. |
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| Schedule of reconciliation of outstanding share options |
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2025 |
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2024 |
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| Share option plan (equity-settled) |
|
Number of
options |
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|
Exercise
price(*) |
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|
Number of
options |
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|
Exercise
price(*) |
|
| |
|
(In Korean Won and number of options) |
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| Outstanding at January 1 |
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640,160 |
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|
₩ |
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|
500 |
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3,893,760 |
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₩ |
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|
500 |
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| Expired during the year |
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- |
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- |
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(1,200,000 |
) |
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- |
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| Exercised during the year |
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- |
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- |
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(2,053,600 |
) |
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|
500 |
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| Outstanding at December 31 |
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640,160 |
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|
500 |
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640,160 |
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|
500 |
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| Exercisable at December 31 |
|
|
640,160 |
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|
₩ |
|
|
500 |
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|
640,160 |
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₩ |
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|
500 |
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| (*) |
Weighted average exercise price per share. |
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