Cash Flow Information

12 Months Ended

Dec. 31, 2025

Textblock 1 [Abstract]

Cash Flow Information

27.Cash Flow Information

(a)Details of cash flows generated from operations for the years ended December 31, 2023, 2024 and 2025 are as follows:

(In millions of won)		2023			2024			2025
Profit (loss) for the year	W		(2,576,729	)		(2,409,300	)		303,807
Adjustments for:
Income tax expense (benefit) (Note 22)			(762,712	)		217,760			197,882
Depreciation and amortization (Note 18)			4,213,742			5,125,637			4,354,145
Gain on foreign currency translation			(313,378	)		(587,019	)		(46,390	)
Loss on foreign currency translation			241,701			979,061			320,723
Post-employment benefit (Note 13)			149,937			130,014			130,315
Gain on disposal of assets held for sale			—			—			(759,387	)
Gain on disposal of property, plant and equipment			(34,961	)		(51,792	)		(45,504	)
Loss on disposal of property, plant and equipment			102,453			76,771			89,049
Impairment loss on property, plant and equipment			60,072			98,525			161,579
Gain on disposal of intangible assets			(1,989	)		(25	)		(1,592	)
Loss on disposal of intangible assets			55			388			—
Impairment loss on intangible assets			54,833			72,490			55,292
Expense on increase of provision			101,846			119,141			93,448
Finance income			(594,944	)		(511,068	)		(449,117	)
Finance costs			1,162,598			1,480,007			888,521
Equity in loss (income) of equity method accounted    investees, net			3,061			(5,412	)		(2,483	)
Others			(7,279	)		(89,979	)		(381	)
Changes in:
Trade accounts and notes receivable			(1,013,938	)		(395,513	)		24,354
Other accounts receivable			39,377			(142,775	)		262,409
Inventories			336,993			(85,850	)		203,867
Other current assets			92,983			(14,479	)		62,508
Other non-current assets			1,151			2,537			(5,093	)
Trade accounts and notes payable			323,548			(46,796	)		(2,600,804	)
Other accounts payable			(47,798	)		(529,621	)		(124,910	)
Accrued expenses			(47,088	)		92,474			157,252
Provisions			(179,969	)		(134,684	)		(119,049	)
Advances received			(19,461	)		(16,161	)		11,034
Proceeds from settlement of derivatives			—			35,757			79,881
Other current liabilities			(33,367	)		(4,050	)		(19,466	)
Defined benefit liabilities (assets), net			(45,123	)		(38,018	)		(97,767	)
Long-term advances received			1,580,222			—			—
Other non-current liabilities			33,493			5,436			45,827
Cash generated from operations	W		2,819,329			3,373,456			3,169,950

27.Cash Flow Information, Continued

(b)Changes in liabilities arising from financing activities for the years ended December 31, 2024 and 2025 are as follows:

						Non-cash transactions
(In millions of won)	January 1, 2024		Cash flows from financing activities			Gain or loss on foreign currency translation		Interest expense		Classification of liabilities held for sale			Others		December 31, 2024
Short-term borrowings	W	1,875,635		(1,065,878	)		159,838		—		—			—		969,595
Long-term borrowings		13,165,351		(726,352	)		1,051,834		4,203		(1,060,592	)		8,236		12,442,680
Bonds		1,488,143		(370,000	)		18,004		1,692		—			—		1,137,839
Security deposits received		153,370		—			—		—		—			7,343		160,713
Lease liabilities		73,364		(71,008	)		16,752		—		(6,772	)		45,639		57,975
Dividend payable		7,302		(136,519	)		268		—		—			135,339		6,390
Total	W	16,763,165		(2,369,757	)		1,246,696		5,895		(1,067,364	)		196,557		14,775,192

						Non-cash transactions
(In millions of won)	January 1, 2025		Cash flows from financing activities			Gain or loss on foreign currency translation			Interest expense		Others		December 31, 2025
Short-term borrowings	W	969,595		(117,506	)		(41,371	)		—		—		810,718
Long-term borrowings		12,442,680		(1,134,089	)		9,619			11,108		1,008		11,330,326
Bonds		1,137,839		(612,000	)		(3,507	)		762		—		523,094
Security deposits received		160,713		(40,500	)		—			—		18,171		138,384
Lease liabilities		57,975		(52,902	)		(11,326	)		—		65,931		59,678
Dividend payable		6,390		(6,390	)		—			—		—		—
Total	W	14,775,192		(1,963,387	)		(46,585	)		11,870		85,110		12,862,200

(c)Details of significant non-cash transactions for the years ended December 31, 2023, 2024 and 2025 are as follows:

(In millions of won)		2023			2024			2025
Changes in other accounts payable arising from the    acquisition of property, plant and equipment	W		(348,046	)		(630,267	)		(116,302	)
Changes in other accounts payable arising from the    acquisition of intangible assets			(27,918	)		(137,918	)		(88,733	)
Recognition of right-of-use assets and lease liabilities			74,611			33,865			59,797
Reclassification of the current portion of borrowings/bonds			(3,441,686	)		(6,559,088	)		(3,874,477	)
Classification of assets held for sale			—			983,317			—
Classification of liabilities held for sale			—			1,656,841			—

27.Cash Flow Information, Continued

(d)For the year ended December 31, 2025, the Group disposed of its subsidiaries, LG Display Guangzhou Co., Ltd. and LG Display (China) Co., Ltd. Details of the disposals are as follows:

(In millions of won)		2025
Total consideration from disposal
Cash and cash equivalents	W		2,203,806
Gain or loss on foreign currency translation			3,434
Subtotal	W		2,207,240
Carrying amount of disposed assets
Cash and cash equivalents	W		1,390,495
Trade accounts and notes receivable, net			1,523,477
Inventories, net			63,516
Property, plant and equipment			606,636
Others			11,525
Subtotal	W		3,595,649
Carrying amount of disposed liabilities
Trade accounts and notes payable	W		329,993
Financial liabilities			1,063,548
Other accounts payables and others			102,211
Others			722
Subtotal	W		1,496,474
Non-controlling interests	W		396,554
Reclassification of foreign currency translation differences for foreign operations			254,768
Gain on disposal			759,387