Capital and other components of equity (Tables)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2026 |
Dec. 31, 2025 |
| Entity Information [Line Items] |
|
|
| Schedule of share capital |
| Schedule of share capital |
|
|
|
|
|
|
|
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| |
|
June 30, |
|
|
December 31, |
|
| |
|
2026 |
|
|
2025 |
|
| Number of authorized shares |
|
|
50,000 |
|
|
|
50,000 |
|
| Value per share |
|
$ |
1 |
|
|
$ |
1 |
|
| Number of shares issued |
|
|
50,000 |
|
|
|
50,000 |
|
| Common shares |
|
$ |
50,000 |
|
|
$ |
50,000 |
|
During September 2024, the Company entered into an agreement to issue 50,000 shares of common shares for gross proceeds of $50,000. Each ordinary share maintains one voting right. The entire amount of this equity is held by the CEO of the Company and remains recorded as receivable under the caption Other receivables – related parties in the Company’s Statement of Financial Position as of June 30, 2026 and December 31, 2025.
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| Schedule of share capital |
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|
|
|
|
|
|
| |
|
December 31, |
|
|
December 31, |
|
| |
|
2025 |
|
|
2024 |
|
| Number of authorized shares |
|
|
50,000 |
|
|
|
50,000 |
|
| Value per share |
|
$ |
1 |
|
|
$ |
1 |
|
| Number of shares issued |
|
|
50,000 |
|
|
|
50,000 |
|
| Common shares |
|
$ |
50,000 |
|
|
$ |
50,000 |
|
|
| CubeBio Co., Ltd. [Member] |
|
|
| Entity Information [Line Items] |
|
|
| Schedule of share capital |
| Schedule of share capital |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
June 30,
2026 |
|
|
December 31,
2025 |
|
| |
|
|
|
(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 |
|
|
|
52,815,475 |
|
| Common shares |
|
₩ |
|
|
26,407,737,500 |
|
|
|
26,407,737,500 |
|
|
| Schedule of share capital |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
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 |
|
|
| Details of other components of equity, net of taxes |
| Details of other components of equity, net of taxes |
|
|
|
June 30,
2026 |
|
|
December 31,
2025 |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Other reserves |
|
|
|
|
|
|
|
|
|
|
| Employee share options |
|
₩ |
|
|
724,661 |
|
|
|
724,661 |
|
| Treasury shares |
|
|
|
|
(1,400,188 |
) |
|
|
(1,414,953 |
) |
| Subtotal |
|
|
|
|
(675,527 |
) |
|
|
(690,292 |
) |
| Other comprehensive income |
|
|
|
|
|
|
|
|
|
|
| Remeasurements of defined benefit liability |
|
|
|
|
279,386 |
|
|
|
125,654 |
|
| Subtotal |
|
|
|
|
279,386 |
|
|
|
125,654 |
|
| Total |
|
₩ |
|
|
(396,141 |
) |
|
|
(564,638 |
) |
|
| Details of other components of equity, net of taxes |
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
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 |
) |
|
| Changes in other components of equity |
| Changes in other components of equity |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
Remeasurements
of defined
benefit liability |
|
|
Employee share
options |
|
|
Treasury
shares |
|
|
Total |
|
| |
|
|
|
(In thousands of Korean won) |
|
| Balance as of January 1, 2025 |
|
₩ |
|
|
73,533 |
|
|
|
724,661 |
|
|
|
(1,451,864 |
) |
|
|
(653,670 |
) |
| Changes, net of taxes |
|
|
|
|
26,061 |
|
|
|
- |
|
|
|
36,911 |
|
|
|
62,972 |
|
| Balance as of June 30, 2025 |
|
₩ |
|
|
99,594 |
|
|
|
724,661 |
|
|
|
(1,414,953 |
) |
|
|
(590,698 |
) |
| Balance as of January 1, 2026 |
|
|
|
|
125,654 |
|
|
|
724,661 |
|
|
|
(1,414,953 |
) |
|
|
(564,638 |
) |
| Changes, net of taxes |
|
|
|
|
153,732 |
|
|
|
- |
|
|
|
14,765 |
|
|
|
168,497 |
|
| Balance as of June 30, 2026 |
|
₩ |
|
|
279,386 |
|
|
|
724,661 |
|
|
|
(1,400,188 |
) |
|
|
(396,141 |
) |
|
| Changes in other components of equity |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
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 |
) |
|
| Schedule of treasury shares |
| Schedule of treasury shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
June 30,
2026 |
|
|
June 30,
2025 |
|
| |
|
Number of
shares |
|
|
|
Carrying
amount |
|
|
Number
of shares |
|
|
|
Carrying
amount |
|
| |
|
(In thousands of Korean won and number of shares) |
|
| Beginning balance |
|
|
3,833,400 |
|
₩ |
|
|
1,414,953 |
|
|
|
3,933,400 |
|
₩ |
|
|
1,451,864 |
|
| Acquisition |
|
|
0 |
|
|
|
|
0 |
|
|
|
0 |
|
|
|
|
0 |
|
| Disposal (*) |
|
|
40,000 |
|
|
|
|
14,765 |
|
|
|
100,000 |
|
|
|
|
36,911 |
|
| Ending balance |
|
|
3,793,400 |
|
₩ |
|
|
1,400,188 |
|
|
|
3,833,400 |
|
₩ |
|
|
1,414,953 |
|
| (*) |
The Company disposed of treasury shares at per-share prices ranging from Korean won 2,000 to Korean won 3,200. |
|
| Schedule of treasury shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
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. |
|