Entity Addresses, Address Type [Axis]
Business Contact [Member]
Legal Entity [Axis]
CubeBio Co., Ltd. [Member]
Components of equity [axis]
Common Stocks [Member]
Other reserves
Retained earnings
Share capital [Member]
Share premium [member]
Share subscription receivable [Member]
Other reserves [member]
Accumulated other comprehensive income [member]
Retained earnings [member]
Total [Member]
Categories of related parties [axis]
Total for all related parties [member]
Counterparties [axis]
Eun Jong Choi [Member]
CubeBio Holdings., Ltd. [Member]
Dongsung D&C [Member]
Noh Bin Park [Member]
Ho Sung Han [Member]
Jung Gon Kim [Member]
Gyung Ha Yu [Member]
Well core [Member]
Yun Woo Choo [Member]
Borrowings by name [axis]
Other Receivables [Member]
Promissory Note Payables [Member]
Borrowing [Member]
Short term loan receivable [Member]
Short term loan receivables [Member]
Bond with warrants [Member]
Other Payables [Member]
Short-term borrowings [member]
Jae Myung Kim [Member]
Se Yoon Kim [Member]
Accrued Expense [Member]
Other payables advances received for allotment of common shares [Member]
Subsidiaries [axis]
Well Core Co., Ltd. [Member]
Treasury shares [member]
Others [Member]
Classes of property, plant and equipment [axis]
Machinery [member]
Vehicles [member]
Office equipment [member]
Furniture and fixture [Member]
Right-of-use assets [member]
Range [axis]
Bottom of range [member]
Top of range [member]
Classes of intangible assets other than goodwill [axis]
Software [Member]
Patent [Member]
Brand [Member]
Classes of acquired receivables [axis]
Eun Jong Choi 1 [Member]
Subtotal [Member]
Magium Corp. [Member]
MERITin Corp. [Member]
POEX Holdings Corp. [Member]
Categories of financial assets [axis]
Carrying amount [member]
Fair Value [Member]
Classes of assets [axis]
Financial assets [Member]
Levels of fair value hierarchy [axis]
Level 1 of fair value hierarchy [member]
Level 2 of fair value hierarchy [member]
Level 3 of fair value hierarchy [member]
Classes of liabilities [axis]
Financial Liability [Member]
Early redemption rights [Member]
Income Statements Location [Axis]
Profit or loss [Member]
Other comprehensive income or loss [Member]
Maturity [axis]
Less than 3 months [Member]
3 months~ 1 year [Member]
1~2 years [Member]
2~5 years [Member]
More than 5 years [Member]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
Cost [Member]
Machinery and equipments [Member]
Accumulated depreciation, amortisation and impairment [member]
Accumulated impairment [member]
Motor vehicles [member]
Office and other equipment [Member]
Income Statement Locations [Axis]
Selling General and Administratives Expenses [Member]
Research and development costs [Member]
Buildings [member]
Acquisition price [Member]
Classes of intangible assets and goodwill [axis]
Computer software [member]
Accumulated amortisation [Member]
Temporary difference, unused tax losses and unused tax credits [axis]
Impairment losses on intangible assets [Member]
Allowance for doubtful accounts [Member]
Lease liabilities [member]
Property and equipment [Member]
Bond with warrants net [Member]
Leasehold deposit receivables [Member]
Defined benefit liabilities [Member]
Derivative Liabilities [Member]
Accrued Expenses [Member]
Accrued Income [Member]
Inventories Net [Member]
Provisions for restoration [Member]
Loss carried forward [Member]
Carryover tax credit [Member]
Unrecognized deferred tax liabilities [Member]
Deferred tax assets [Member]
Tax Expiration Period [Axis]
2026
2027
2028
2029
2030
2031
After 2031 [Member]
Gross carrying amount [member]
Not later than one year [member]
Later than one year [member]
Types of antidilutive instruments [axis]
Share Option Exercise Price [Member]
Share Option Potential Ordinary Share [Member]
Bonds with warrants exercise price [Member]
Bonds with warrants potential ordinary share [Member]
Classes of other provisions [axis]
Building Restoration [Member]
Defined benefit plans [axis]
Defined Benefit Obligation [Member]
Fair value of plan assets [Member]
Net Defined Benefit Liabilities [Member]
12 th bond with warrants [Member]
13 th bond with warrants [Member]
14 th bond with warrants [Member]
15 th bond with warrants [Member]
18 th bond with warrants [Member]
20 th bond with warrants [Member]
21 st bond with warrants [Member]
19 th bond with warrants [Member]
17 th bond with warrants [Member]
21 st detachable warrants bonds [Member]
11 th detachable warrants bonds [Member]
12 th detachable warrants bonds [Member]
13 th detachable warrants bonds [Member]
14 th detachable warrants bonds [Member]
15 th detachable warrants bonds [Member]
16 th detachable warrants bonds [Member]
17 th detachable warrants bonds [Member]
18 th detachable warrants bonds [Member]
19 th detachable warrants bonds [Member]
20 th detachable warrants bonds [Member]
Classes of financial assets [axis]
Cash and Cash Equivalent [Member]
Current portion of long term bank deposit [Member]
Short Term Loan Receivable Net [Member]
Longterm Bank Deposit [Member]
Long Term Loan Receivable Net [Member]
Long Term Other Receivables Net [Member]
Other Noncurrent Financial Assets [Member]
Classes of financial liabilities [axis]
Accounts Payable Other [Member]
Financial assets at amortised cost, category [member]
Financial assets at fair value through other comprehensive income, category [member]
Financial liabilities at amortised cost, category [member]
Financial liabilities at fair value through profit or loss, category [member]
Remeasurements of defined benefit liability [Member]
Employee Share Option [Member]
Types of share-based payment arrangements [axis]
Share Option Plan Equity Settled [Member]
Noh Bin Park [Member]
Segments [axis]
Income and expenses from operating activities [Member]
Current bond with warrants [Member]
Non current bond with warrants [Member]
Current Lease Liabilities [Member]
Non current lease liabilities [Member]
Classes of financial instruments [axis]
Short-term financial instruments [Member]
Financial Institutions [Member]
KYOBO Securities Co., Ltd [Member]
Shinhan Card Co., Ltd. [Member]
22 nd bond with warrants [Member]
Effibar CDS Private Limited [Member]
Dong Sung D&C Co., Ltd. [Member]
Golden Tree Networks Co., Ltd. [Member]
Cube Bio Holdings Ltd 1 [Member]
Dongsung D And C 1 [Member]
Entity Addresses [Table]
Entity Addresses [Line Items]
Document Type
Amendment Flag
Amendment Description
Document Registration Statement
Document Annual Report
Document Quarterly Report
Document Transition Report
Document Shell Company Report
Document Shell Company Event Date
Document Period Start Date
Document Period End Date
Document Fiscal Period Focus
Document Fiscal Year Focus
Current Fiscal Year End Date
Entity File Number
Entity Registrant Name
Entity Central Index Key
Entity Primary SIC Number
Entity Tax Identification Number
Entity Incorporation, State or Country Code
Entity Address, Address Line One
Entity Address, Address Line Two
Entity Address, Address Line Three
Entity Address, City or Town
Entity Address, State or Province
Entity Address, Country
Entity Address, Postal Zip Code
Country Region
City Area Code
Local Phone Number
Extension
Written Communications
Soliciting Material
Pre-commencement Tender Offer
Pre-commencement Issuer Tender Offer
Title of 12(b) Security
No Trading Symbol Flag
Trading Symbol
Security Exchange Name
Title of 12(g) Security
Security Reporting Obligation
Annual Information Form
Audited Annual Financial Statements
Entity Well-known Seasoned Issuer
Entity Voluntary Filers
Entity Current Reporting Status
Entity Interactive Data Current
Entity Filer Category
Entity Small Business
Entity Emerging Growth Company
Elected Not To Use the Extended Transition Period
Document Accounting Standard
Other Reporting Standard Item Number
Entity Shell Company
Entity Public Float
Entity Bankruptcy Proceedings, Reporting Current
Entity Common Stock, Shares Outstanding
Documents Incorporated by Reference [Text Block]
Contact Personnel Name
Entities [Table]
Entity Information [Line Items]
Assets
Cash and cash equivalents
Current portion of long-term bank deposit
Short-term loan receivable - related parties, net
Other receivables
Other current assets
Total current assets
Long-term bank deposit
Long-term loan receivable, net
Property and equipment
Right-of-use assets
Intangible assets
Other non-current financial assets
Long-term other receivables, net
Deferred transaction costs – Sponsor share purchase
Other non-current assets
Total non-current assets
Total assets
LIABILITIES AND SHAREHOLDER’S EQUITY
Liabilities
Accounts payable - other - related parties, net
Accounts payable - other - non-related parties, net
Short-term borrowings - related parties, net
Bond with warrants - non-related parties, net
Derivative liabilities
Current lease liabilities
Promissory note payables – related parties
Other payables
Total current liabilities
Defined benefit liabilities
Other non-current provisions
Non-current lease liabilities
Total non-current liabilities
Total liabilities
Equity
Share capital
Share premium
Share subscription receivable
Other comprehensive income
Common stock
Accumulated deficit
Total equity
Total liabilities and equity
Revenues
Revenue
Total revenues
Cost of revenues
Gross profit
Selling, general and administrative expenses
Other income
Other expenses
Total operating cost and expenses
Operating loss
Interest income
Interest expense
Finance income
- Related parties
- Non-related parties
Finance costs
- Related parties
- Non-related parties
Loss before income tax
Income tax expenses
Loss for the period
Other comprehensive income
Items that will not be reclassified to income or loss:
Remeasurement of defined benefit liabilities
Total comprehensive loss for the period
Loss per share (in Korean won)
Weighted average number of shares of common stock outstanding, basic and diluted
Basic loss per share
Diluted loss per share
Statement of changes in equity [table]
IfrsStatementLineItems [Line Items]
Beginning balance, value
Beginning balance, Shares
Shares issued for related party receivable
Shares issued for related party receivable, shares
Net income (loss)
Total comprehensive income (loss) for the period
Loss for the period
Remeasurement of defined benefit liabilities
Total comprehensive loss for the period
Transaction with owners, recognized directly in equity
Warrants exercised
Bond with warrants issued
Stock option exercised
Stock option expired
Disposal of treasury shares
Issuance of bond with warrants
Ending balance, value
Ending balance, Shares
Cash flows from operating activities
Loss for the period
Adjustments to reconcile net income to net cash provided by operating activities
- Depreciation
- Amortization
- Other bad debt expenses
- Reversal of other bad debt expenses
- Gains on valuation of derivatives
- Losses on foreign currency translation
- Gains on foreign currency translation
- Losses on disposal of property and equipment
- Impairment loss
- Gains on disposal of property and equipment
- Interest expenses
- Interest income
- Losses on bond redemption
- Losses on valuation of derivatives
- Severance benefits
Changes in:
- Accounts payable - other
Promissory note payables – related parties
- Other receivables
- Prepaid expenses
- Prepayments
- Liabilities due to benefits paid
Interest received
Interest paid
Income taxes paid
- Other non-current assets
Net cash outflow from operating activities
Cash flows from investing activities
Loans advance to related party
Decrease in other financial assets
Deposit refunded
Proceeds from disposal of property and equipment
Purchase of intangible assets
Purchase of property and equipment
Net cash outflow in investing activities
Cash flows from financing activities
Proceeds from promissory note:
Promissory note payables – related parties
Increase in Short-term borrowings
Proceeds from short-term borrowings
Proceeds from issuance of bond with warrants
Repayment of lease liabilities
Repayment of issuance of bond with warrants
Repayment of bond with warrants
Payment of offering costs
Proceeds from warrants exercised
Proceeds from share options exercised
Payment of Lease Liability Principal
Proceeds from advances for allotment of common shares and sale of treasury shares
Proceeds from treasury stocks disposed
Net cash inflow (outflow) in financing activities
Effect of exchange rate changes on cash and cash equivalents
Net change in cash and cash equivalents
Cash and cash equivalents at beginning of the period
Cash and cash equivalents at end of the period
General Information
General Information
Basis Of Accounting
Basis of Accounting
Material accounting policies
Disclosure of share capital, reserves and other equity interest [text block]
Share capital
Operating Segments
Operating Segments
Notes and other explanatory information [abstract]
Related Parties
Other Payables
Going Concern
Going concern
Subsequent events
Reporting entity
Basis of Preparation
Functional and presentation currency
Use of judgements and estimates
Operating segments
Cash and cash equivalents
Loans receivables
Other receivables
Inventories
Other assets
Financial instruments – Fair values and risk management
Financial instruments – Fair values and risk management
Property and equipment
Property and equipment
Leases
Intangible assets
Deferred transaction cost – Sponsor share purchase
Income taxes
Loss per share
Accounts payable
Provisions
Employee benefits
Bond with warrants and derivative instruments
Financial instruments by category
Capital and reserves
Capital management
Share-based payment arrangements
Income and expenses
Finance income and costs
Related parties
Statement of cash flows
Commitments and contingencies
Going concerns
1. Reporting entity
Basis of Presentation and Material Accounting Policies
Deferred transaction costs – Sponsor share purchase
Borrowings
Selling, general and administrative expenses
Capital and other components of equity
Financial assets and Financial liabilities
Organization cost
New and amended standards or interpretations not yet adopted by the Company
Foreign currency
Operating segments
Employee benefits
Finance income and finance costs
Income tax
Cash and cash equivalents
Inventories
Property and equipment
Intangible assets
Financial instruments
Derivative financial instruments
Impairment
Provisions
Leases
Fair value measurement
Earnings per share
Concentration of credit risk
Treasury shares
Deferred transaction costs – Sponsor share purchase
Basis of Presentation
Material Accounting Policies
Basis of measurement
Reclassification
Basis of Accounting
Schedule of share capital
Schedule of receivables and payables account balances related parties
Schedule of significant financial transactions with related parties
Schedule of major shareholders and their respective percentage of ownership
Schedule of measured an alternative
Schedule of property and equipment useful lives
Schedule of amortization of estimated useful lives
Schedule of segment information
Schedule of cash and cash equivalents
Schedule of terms and condition
Changes in loss allowance for expected credit losses on loan receivables
Details of other receivables
Details of changes in loss allowance of accrued interest income
Schedule of inventories
Schedule of other assets
Schedule of financial assets and liability at fair value
Assumptions to value the warrants used
Schedule of fair value measurements
Financial assets and liabilities exposed to credit risk
Financial liabilities of company by maturity
Financial assets and liabilities exposed to foreign currency risk
Impact of fluctuation in foreign currency exchange rates
Schedule of significant unobservable inputs
Schedule of property plant and equipment
Schedule of changes in property and equipment
Schedule of classification of depreciation expenses
Schedule of right-of-use assets
Changes in right-of-use assets
Changes in lease liabilities
Undiscounted lease payments
Schedule of lease-related expenses
Cash outflows for leases
Schedule of intangible assets
Schedule of changes on intangible assets
Schedule of classification of amortization expenses
Details of deferred transaction cost
Schedule of effective tax rate
Schedule of deferred tax balances
Details of unrecognized deferred income tax assets
Schedule of unused tax loss carryforwards
Schedule of recovery of deferred tax assets and liabilities
Schedule of loss attributable to ordinary shareholders
Schedule of weighted-average number of ordinary shares
Schedule of anti-dilutive shares
Schedule of losses per share
Schedule of potential ordinary shares
Schedule of accounts payables
Schedule of provisions
Schedule of employee benefits liability recognized
Schedule of reconciliation from the opening balances
Schedule of actuarial assumptions
Schedule of defined benefit obligation
Details of principal of bonds issued and outstanding
Details of changes in principal of bonds
Changes in fair value of derivative liabilities
Details of bonds with detachable warrants issued
Details of face value of bonds with warrants
Schedule of financial instruments by category
Schedule of net gains and losses by category of financial instruments
Details of other components of equity, net of taxes
Changes in other components of equity
Schedule of treasury shares
Schedule of net debt to adjusted equity ratio
Schedule of share option plan
Schedule of share option grant
Schedule of reconciliation of outstanding share options
Schedule of other income
Schedule of other expenses
Schedule of other expenses classification
Schedule of finance income and costs
Schedule of transaction with related parties
Schedule of receivables and payables account balances
Schedule of changes in related party balances by account
Schedule of compensation for key management personnel
Schedule of significant non-cash transactions
Schedule of liabilities to cash flows arising from financing activities
Schedule of income and expenses from operating activities
Schedule of significant commitments
Schedule of significant commitments
Schedule of assets provided as collateral
Schedule of assets provided as collateral
Schedule of deferred transaction cost
Schedule of borrowing
Schedule of selling, general and administrative expenses
Allocation of net loss
Basic and diluted weighted average number of shares outstanding
Basic earnings per share
Diluted net loss per share
Disclosure of material accounting policy information [text block]
Organization cost
Number of authorized shares
Value per share
Number of shares issued
Common shares
Number of shares issued
Proceeds from shares issued
Disclosure of transactions between related parties [table]
Payables
Receivables
Payables
Beginning Balance
Increase
Decrease
Ending Balance
Accrued liability
Net loss
Disclosure of subsidiaries [table]
Number of shares
Ownership (%)
Disclosure of detailed information about property, plant and equipment [table]
Estimated useful lives of property and equipment
Disclosure of detailed information about intangible assets [table]
Estimated useful lives
Segment revenue
Depreciation/Amortization
Segment operating loss
Segment loss for the period
Deposit in banks
Foreign currency deposit in banks
Total
Disclosure of acquired receivables [table]
Nominal interest rate
Maturity
Face value
Accrued interest income
Carrying amount
Beginning of the year
Write-off of allowance for doubtful accounts
Ending of the year
Beginning of the year
Reversal of allowance for doubtful accounts
Other bad debt expenses
Ending of the year
Reclassification of long-term to short-term
Beginning of the year
Ending of the period
Beginning of the year
Other bad debt expenses
Ending of the period
Current accrued interest income, gross amount
Current accrued interest income, provision for impairment
Current accrued interest income, carrying amount
VAT refund receivable, gross amount
VAT refund receivable, provision for impairment
VAT refund receivable, carrying amount
Subtotal, gross amount
Subtotal, provision for impairment
Subtotal, carrying amount
Non-Current accrued interest income, gross amount
Non-Current accrued interest income, provision for impairment
Non-Current accrued interest income, carrying amount
Total, gross amount
Total, provision for impairment
Total, carrying amount
Beginning of the year
Bad debt expenses – other
Reclassification from current to non-current
Ending of the year
Beginning of the year
Bad debt expenses – other
Reclassification from current to non-current
Ending of the year
Merchandise
Allowance for inventory valuation
Total
Current
Prepaid expenses
Current tax assets
Prepayments
Sub-total
Non-Current
Prepaid expenses
Total
Disclosure of fair value measurement of assets [table]
IncomeStatementsLocationAxis [Axis]
Risk-adjusted discount
Favorable changes
Unfavorable changes
Disclosure of financial assets [table]
Current portion of long-term bank deposits
Short-term loan receivable – related parties, net
Total
Disclosure of fair value measurement of liabilities [table]
Financial liabilities
Accounts payable
Bond with warrants
Lease liabilities
Total
Assets in foreign currency
Assets
Discount rate increased by 10%
Discount rate decreased by 10%
Disclosure of reconciliation of changes in goodwill [table]
Property, plant and equipment
Accumulated depreciation
Balance at beginning
Acquisitions
Depreciation
Impairment loss
Disposals /Removals
Balance at Ending
IncomeStatementLocationsAxis [Axis]
Depreciation expenses
Right-of-use assets (Book value)
Right-of-use assets (Accumulated depreciation)
Right-of-use assets (Net book value)
Balance at beginning
Depreciation
Acquisitions
Lease reassessment
Balance at ending
Balance at beginning
New leases
Interest expense
Payment of lease liabilities
Lease reassessment
Balance at ending
Current portion
Non-current portion
Total lease liabilities
Within 1 year
Between 1 and 5 years
Over 5 years
Total
Less: imputed interest
Lease liabilities
Interest expense relating to lease liabilities (included in finance cost)
Expense relating to short-term leases
Expense relating to leases of low-value assets
Cash outflows for principal repayments of lease liabilities
Cash outflows for interest paid on lease liabilities
Cash outflows due to short-term leases
Cash outflows for payments for leases of low-value assets
Cash outflows due to leases of low-value assets
Cash outflows from payment of lease liabilities principal
Cash outflows from lease liabilities interest paid
Total
Accumulated amortization
Disclosure of reconciliation of changes in intangible assets and goodwill [table]
Beginning balance
Acquisition
Amortization
Ending balance
Amortization expense
Research and development cost
Deferred transaction cost
Loss before income tax
Tax at the statutory income tax rate
Adjustments:
Tax-exempt income
Expenses not deductible for tax purposes
Changes in unrecognized temporary difference
Other
Income tax expenses
Effective income tax rate
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
Beginning
Increase (decrease)
Ending
Unrecognized temporary difference
Loss carried forward
Carryover tax credit
Total
TaxExpirationPeriodAxis [Axis]
Unused loss carried forward
Unused tax credit carryforwards
Deferred tax assets
Deferred tax liabilities
Unrecognized deferred tax assets
Deferred tax assets (liabilities), net
Loss for the period
Loss attributable to ordinary shareholders
Number of ordinary shares issued at January 1
Disposal of treasury shares
Share options exercised
Bond with warrants exercised
Acquisition of treasury shares
Weighted-average number of ordinary shares at June 30
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table]
Anti-dilutive shares
Basic losses per share
Other payables
Accrued expenses
Total
Disclosure of other provisions [table]
Beginning of the year
Interest expense
Ending of the year
Defined benefit liability
Disclosure of defined benefit plans [table]
Balance at 1 January
Included in profit or loss
Current service cost
Interest expense
Subtotal
Included in OCI
Remeasurement losses(gains)
- Demographic assumption
- Financial assumption
- Adjustment based on experience
Subtotal
Other
Gains on settlement
Benefits paid
Balance at 30 June
- Interim Settlement
Subtotal
Discount rate
Future salary growth
Discount rate Increased by 1%
Discount rate Decreased by 1%
Future salary growth Increased by 1%
Future salary growth Decreased by 1%
Disclosure of detailed information about borrowings [table]
Total
Balance at beginning
Issuance
Early redemption
Redemption at maturity
Settled through debt-to-equity swap
Balance at end
Balance at beginning
Issuance
Redemption
Losses (gains) on valuation of derivatives
Derecognized upon bond settlement
Balance at end
Type
Issuance amount
Coupon rate (%)
Yield to maturity (%)
Issuance date
Maturity date
Principal redemption
Exercise Price
Exercise period
Redemption at the Option of the issuer (Call option)
Redemption at the option of the bond holders (Put option)
Early redemption rights accounting treatment
Classification of Warrants
Total
Interest income
Interest expenses
Foreign currency differences
Gains on disposal
Gains on valuation
Losses on repayment
Losses on valuation
Loss on bond redemption
Total
Other reserves
Employee share options
Treasury shares
Subtotal
Remeasurements of defined benefit liability
Subtotal
Total
Balance at beginning
Changes, net of taxes
Balance at ending
Number of shares at beginning balance
Carrying amount at beginning balance
Disposal, shares
Disposal, carrying amount
Number of shares at ending balance
Carrying amount at ending balance
Total liabilities
Less: Cash and cash equivalents
Net debt
Total equity
Net debt to total equity ratio
Number of instruments
Vesting condition
Contractual life of options
Underlying assets
Disclosure of terms and conditions of share-based payment arrangement [table]
Fair value of option
Share price
Exercise price
Risk- free interest rate (based on government bonds)
Volatility
Expected term (years)
Expected dividend
Number of options, outstanding at beginning
Exercise price, at beginning
Expired during the year
Exercise price, Expired
Exercised during the year
Exercise price, Exercised
Number of options, outstanding at end
Exercise price, at end
Number of options, exercisable
Exercise price
Miscellaneous income
Gains on disposal of property and equipment
Reversal of allowance for doubtful accounts
Total
Other bad debt expenses
Losses on disposal of property and equipment
Impairment losses on property and equipment
Miscellaneous expenses
Total
Employee benefits
Depreciation
Amortization of intangible assets
R&D expenses
Professional service fee
Rent
Supplies
Water and fuel expenses
Transportation
Building maintenance
Other expenses
Total
Finance income
Interest income
Foreign exchange gains
Gains on foreign currency translation
Gains on valuation of derivatives
Total
Finance costs
Interest expenses
Foreign exchange losses
Losses on foreign currency translation
Losses on bond redemption
Losses on valuation of derivatives
Total
Related party
Name of entity
Interest expenses
Short-term employee benefits
Retirement benefit
Total
Disclosure of disaggregation of revenue from contracts with customers [table]
Increase in lease liabilities
Increase in derivative liabilities
Balance at beginning
Payment of lease liability principal
Total
Proceeds from Warrants Exercised
Proceeds from borrowings
Warrants settled through debt-to-equity swap
Other non-cash transactions
Interest expense
Interest paid
Reclassification
Total
Balance at ending
Disclosure of detailed information about financial instruments [table]
Claim amount
Credit limit
Borrowings amount
List of assets provided as collateral
Negative working capital
Negative cash flows from operations
Accumulated deficit
Proceeds from treasury shares
Bonds with warrants early redeemed upon exercise
Treasury share refunded
Loan
Interest rate
Number of shares acquired
Aggregate consideration
Bond issuance description
Prepayments
Short-term borrowing
Number of shares sold
Proceeds from disposal of treasury shares
Disclosure of offsetting of financial assets [table]
Nominal interest rate
Amount
Salaries
Severance Benefits
Fringe benefit
Entertainment
Communications
Taxes & dues
Repairs
Insurance
Vehicle maintenance
Delivery & postage
Education
Books & subscription
Amortization
Advertising & marketing
Building Maintenance
Acquisition, shares
Acquisition carrying amount
Adjustments for income and expenses
Amortization
Other bad debt expenses
Gains on valuation of derivatives
Gains on Long-term investment securities
Gains on disposition of property and equipment
Severance benefits
Subtotal
Changes in assets and liabilities
Other non-current assets
Other current non-financial liabilities
Accounts receivable - other, net
Prepaid expenses
Prepayments
Liabilities due to benefits paid
Subtotal
Total
Noh Bin Park [Member] [Default Label]
Current assets
Non-current assets
Assets [Default Label]
Current liabilities
Non-current liabilities
Liabilities [Default Label]
Equity [Default Label]
Equity and liabilities
TotalRevenues
Gross profit
Other expense, by function
Operating expense
Profit (loss) from continuing operations
InterestsExpense
Finance costs [Default Label]
FinanceCostsRelatedParties
FinanceCostsNonrelatedParties
Other comprehensive income [Default Label]
Equity attributable to owners of parent
ShareIssued
RemeasurementOfDefinedBenefitLiabilitie
Adjustments for gain (loss) on disposals, property, plant and equipment
InterestsIncome
Adjustments for gains (losses) on change in fair value of derivatives
PromissoryNotePayablesRelatedPartie
Interest paid, classified as operating activities
Income taxes paid (refund), classified as operating activities
Cash flows from (used in) operating activities
LoansAdvanceToRelatedParty
Purchase of property, plant and equipment, classified as investing activities
Cash flows from (used in) investing activities
ProceedsFromPromissoryNotePayablesRelatedParties
RepaymentOfShorttermBorrowings
RepaymentOfLeaseLiabilities
RepaymentOfIssuanceOfBondWithWarrants
RepaymentOfBondWithWarrants
PaymentOfOfferingCost
PaymentOfLeaseLiabilityPrincipal
Cash flows from (used in) financing activities
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes
DisclosureOfGeneralInformationExplanatory
Disclosure of classes of share capital [text block]
Disclosure of cash and cash equivalents [text block]
OtherReceivablesTextBlock
FinancialInstrumentsDisclosureTextBlock
PropertyAndEquipmentTextBlock
PropertyPlantAndEquipmentDisclosureTextBlock
IntangibleAssetsTextBlock
SellingGeneralAndAdministrativeExpensesTextBlock
Disclosure of operating segments [text block]
DisclosureOfEmployeeBenefitsExplanatoryPolicyTextBlock
Description of accounting policy for determining components of cash and cash equivalents [text block]
Disclosure of inventories [text block]
DisclosureOfPropertyAndEquipmentExplanatory
Disclosure of intangible assets and goodwill [text block]
Disclosure of provisions [text block]
Disclosure of leases [text block]
DeferredTransactionCostsSponsorSharePurchasePoliciesTextBlock
DisclosureOfDetailedInformationAboutBasicAndDilutedLossPerShareExplanatory
ScheduleOfSignificantCommitmentsTableTextBlock
ScheduleOfAssetsProvidedCollateralTableTextBlock
OrganizationCost
RelatedPartyBalances
ShortTermLoanReceivable
LongTermLoanReceivable
LongtermLoanReceivableNet
LongTermAccruedInterestIncome
CurrentAccruedInterestIncomeProvisionForImpairment
VatRefundReceivableProvisionForImpairment
SubtotalProvisionForImpairment
NoncurrentAccruedInterestIncomeProvisionForImpairment
TotalProvisionForImpairment
AllowanceForDoubtfulAccountsOtherReceivables
AllowanceForDoubtfulAccountsLongtermAccruedInterestIncome
BadDebtExpensesOther
ReclassificationFromCurrentToNoncurrent
Current inventories
NoncurrentPrepaidExpenses
UnfavorableChanges
TotalCreditRisk
AccountsPayable
Financial liabilities [Default Label]
FinancialAsset
DiscountRateDecreased
AccumulatedDepreciation
Depreciation, investment property
Impairment loss
RightofuseAssetsAccumulatedDepreciation
Depreciations
Acquisitions [Default Label]
PaymentOfLeaseLiabilities
LeaseReassessment
TotalLeasePayments
LessImputedInterest
LeaseLiabilitity
TotalAmountRecognised
AccumulatedAmortization
Intangible assets and goodwill
Amortisation, intangible assets other than goodwill
Tax effect of revenues exempt from taxation
MovementInDeferredTaxBalances
DeferredIncomeTaxAssets
DeferredTaxLiabilitiess
UnrecognizedDeferredTaxAssets
Profit (loss), attributable to owners of parent
DisposalOfTreasuryShare
OtherPayablesCurrent
AccountsPayablesCurrent
Provisions [Default Label]
Interest expense [Default Label]
DefinedBenefitObligation
Interest expense, defined benefit plans
DemographicAssumption
FinancialAssumption
AdjustmentBasedOnExperience
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income
GainsOnSettlement
Benefits paid or payable
InterimSettlement
OtherSubtotal
Bonds issued
Issuance [Default Label]
Financial assets
Adjustments for interest income
Total [Default Label]
OtherReservesAbstract
Treasury shares [Default Label]
Subtotal [Default Label]
OtherComprehensiveIncomeSubtotal
SharePremiumAndOtherComponentsOfEquity
OtherEquity
ChangesNetOfTaxes
Number of shares outstanding
CarryingAmounts
LessCashAndCashEquivalents
Number of share options outstanding in share-based payment arrangement
Weighted average exercise price of share options outstanding in share-based payment arrangement
Number of other equity instruments expired in share-based payment arrangement
Number of share options exercised in share-based payment arrangement
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement
ReversalOfAllowanceForDoubtfulAccount
OtherBadDebtExpensesIncome
TotalOtherExpenses
EmployeeBenefit
Other expenses, by nature
InterestIncome
Adjustments for finance income
Key management personnel compensation, short-term employee benefits
Other inflows (outflows) of cash, classified as financing activities
OtherInterestExpense
Interest paid, classified as financing activities
Reclassification [Default Label]
TotalOtherChanges
Prepayments [Default Label]
Expense recognised during period for bad and doubtful debts for related party transaction
Subtotals
AdjustmentsForSubtotal
IncomeAndExpensesFromOperatingActivities