Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2025

Textblock 1 [Abstract]

Changes in Intangible Assets

(a)Changes in intangible assets for the years ended December 31, 2024 and 2025 are as follows:

(i)2024

(In millions of won)	Intellectual property rights			Software			Member-ships			Development costs			Construction -in-progress			Technology			Good-will			Total
Acquisition cost as of January 1, 2024	W	2,189,071			1,403,157			23,463			2,295,468			33,036			12,763			109,115			6,066,073
Accumulated amortization as of January 1, 2024		(1,299,655	)		(1,160,702	)		—			(1,509,575	)		—			(11,574	)		—			(3,981,506	)
Accumulated impairment loss as of January 1, 2024		(60,637	)		(19,001	)		(1,541	)		(144,432	)		—			(43	)		(84,958	)		(310,612	)
Book value as of January 1, 2024	W	828,779			223,454			21,922			641,461			33,036			1,146			24,157			1,773,955
Additions - internally generated		—			—			—			548,224			—			—			—			548,224
Additions - external purchases		49,818			—			—			—			110,616			—			—			160,434
Amortization (*1)		(188,058	)		(122,539	)		—			(546,377	)		—			(164	)		—			(857,138	)
Disposals		—			(187	)		(6,433	)		—			—			—			—			(6,620	)
Impairment loss (*2)		(1,931	)		(4,517	)		—			(66,028	)		—			—			—			(72,476	)
Others (*3)		—			128,986			—			—			(128,148	)		—			—			838
Effect of movements in exchange rates		1,224			5,568			73			—			24			—			5,076			11,965
Classified as held for sale		—			(775	)		—			—			—			—			—			(775	)
Book value as of December 31, 202\4	W	689,832			229,990			15,562			577,280			15,528			982			29,233			1,558,407
Acquisition cost as of December 31, 2024	W	2,275,735			1,482,559			15,562			2,357,041			15,528			12,763			114,191			6,273,379
Accumulated amortization as of December 31,    2024	W	(1,525,276	)		(1,228,377	)		—			(1,715,408	)		—			(11,738	)		—			(4,480,799	)
Accumulated impairment loss as of December 31,    2024	W	(60,627	)		(24,192	)		—			(64,353	)		—			(43	)		(84,958	)		(234,173	)

(*1) The Group has classified the amortization as manufacturing overhead costs, selling expenses, administrative expenses and research and development expenses.

(*2) The Group recognized an impairment loss amounting to W66,028 million for development projects which are not likely to generate probable future economic benefits.

(*3) Others mainly represent the reclassification of construction-in-progress to intangible assets.

(ii)2025

(In millions of won)	Intellectual property rights			Software			Member-ships			Development costs			Construction -in-progress			Technology			Good-will			Total
Acquisition cost as of January 1, 2025	W	2,275,735			1,482,559			15,562			2,357,041			15,528			12,763			114,191			6,273,379
Accumulated amortization as of January 1, 2025		(1,525,276	)		(1,228,377	)		—			(1,715,408	)		—			(11,738	)		—			(4,480,799	)
Accumulated impairment loss as of January 1, 2025		(60,627	)		(24,192	)		—			(64,353	)		—			(43	)		(84,958	)		(234,173	)
Book value as of January 1, 2025	W	689,832			229,990			15,562			577,280			15,528			982			29,233			1,558,407
Additions - internally generated		—			—			—			546,706			—			—			—			546,706
Additions - external purchases		67,785			—			—			—			107,069			—			—			174,854
Amortization (*1)		(167,885	)		(129,238	)		—			(453,824	)		—			(224	)		—			(751,171	)
Disposals		(326	)		—			—			(3,741	)		—			—			—			(4,067	)
Reversal (Impairment loss) (*2)		(1,106	)		286			—			(54,184	)		—			—			—			(55,004	)
Others (*3)		—			122,267			—			—			(113,582	)		2,400			—			11,085
Effect of movements in exchange rates		86			(1,916	)		(15	)		—			(4	)		—			(926	)		(2,775	)
Book value as of December 31, 2025	W	588,386			221,389			15,547			612,237			9,011			3,158			28,307			1,478,035
Acquisition cost as of December 31, 2025	W	2,335,399			1,553,129			15,547			2,622,548			9,011			15,163			113,265			6,664,062
Accumulated amortization as of December 31,    2025	W	(1,686,428	)		(1,308,290	)		—			(1,934,470	)		—			(11,962	)		—			(4,941,150	)
Accumulated impairment loss as of December 31,    2025	W	(60,585	)		(23,450	)		—			(75,841	)		—			(43	)		(84,958	)		(244,877	)

(*1) The Group has classified the amortization as manufacturing overhead costs, selling expenses, administrative expenses and research and development expenses.

(*2) The Group recognized an impairment loss amounting to W54,184 million for development projects which are not likely to generate probable future economic benefits.

(*3) Others mainly represent the reclassification of construction-in-progress to intangible assets.

Summary of Book Value and Remaining Amortization Period of Development Costs and Intellectual Property Rights

(b)The book value and remaining amortization period of development costs and intellectual property rights as of December 31, 2024 and 2025 are as follows:

Development costs

(i)As of December 31, 2024

(In millions of won and in years)
Classification	Category	Book Value		Remaining amortization period(*)
	TV	W	49,705		0.8
Development completed	IT		49,615		0.7
	Mobile and others		255,128		2.7
	Subtotal	W	354,448
	TV	W	14,802		—
Development in process	IT		37,737		—
	Mobile and others		170,293		—
	Subtotal	W	222,832
	Total	W	577,280

(*) Weighted average of the remaining useful life based on the book value at the end of the reporting period as each product has a different remaining amortization period.

(ii)As of December 31, 2025

(In millions of won and in years)				Remaining
Classification	Category	Book Value		amortization period(*)
	TV	W	21,361		0.7
Development completed	IT		66,077		0.8
	Mobile and others		253,106		2.4
	Subtotal	W	340,544
	TV	W	21,758		—
Development in process	IT		25,502		—
	Mobile and others		224,433		—
	Subtotal	W	271,693
	Total	W	612,237

(*) Weighted average of the remaining useful life based on the book value at the end of the reporting period as each product has a different remaining amortization period.

10.Intangible Assets, Continued

Intellectual property rights

(i)As of December 31, 2024

(In millions of won and in years)				Remaining
Classification	Category	Book Value		amortization period (*1)
Patent	Direct additions	W	237,364		7.0
	Licenses agreement (*2)		449,617		5.1
	Subtotal	W	686,981
Other			2,851		3.7
	Total	W	689,832

(*1) Weighted average of the remaining useful life based on the book value at the end of the reporting period as each patent has a different remaining amortization period.

(*2) The Group’s rights under contracts with the patent company.

(ii)As of December 31, 2025

(In millions of won and in years)				Remaining
Classification	Category	Book Value		amortization period (*1)
Patent	Direct additions	W	263,559		6.9
	Licenses agreement (*2)		321,790		4.9
	Subtotal	W	585,349
Other			3,037		3.6
	Total	W	588,386

(*1) Weighted average of the remaining useful life based on the book value at the end of the reporting period as each patent has a different remaining amortization period.

(*2) The Group’s rights under contracts with the patent company

Schedule of inputs used in measurement of CGU

As of December 31, 2024, the entire amount of goodwill has been allocated to the Display cash-generating unit (CGU), Display (Large OLED) cash-generating unit (CGU) and Display (AD PO) cash-generating unit(CGU).Accordingly, the Group performed an impairment test on the Display CGU to which the goodwill has been allocated.

10.Intangible Assets, Continued

(d)Details of impairment test on Good-will as of December 31,2024, Continued

The recoverable amount of CGU is determined based on its value in use. Value in use is calculated using the estimated cash flow based on 5-year business plan approved by management. The estimated operating performance of the Group’s products used in the forecast was determined considering external sources and the Group’s historical experience. Management estimated the future cash flows based on its past performance and forecasts on market growth. The key assumptions used in the estimation of value in use for each Display CGU include the future operating performance for the forecast period and discount rate. Terminal growth rate and the discount rate used in the estimation of value in use are as follows:

Classification	Pre-tax discount rate(*)			Post-tax discount rate(*)			Terminal growth rate
Display CGU		9.3	%		7.6	%		1.0	%
Display (Large OLED) CGU		9.5	%		7.6	%		1.0	%
Display (AD PO) CGU		9.9	%		7.6	%		0.0	%

(*) The discount rate was calculated using the weighted average cost of equity capital and debt and the beta of equity capital was calculated as the average of seven global listed companies in the same industry and the Group. Cost of debt was calculated using the yield rate of non-guaranteed corporate bond considering the Group’s credit rating and debt ratio was determined using the average of the debt ratios of the seven global listed companies in the same industry and the Group. The Group calculates the value in use of the CGU using post-tax cash flows and a post-tax discount rate, and the result is not significantly different from the value in use calculated using pre-tax cash flows and pre-tax discount rate.

(e)Details of impairment assessment on Good-will as of December 31, 2025

As of December 31, 2025, the entire amount of goodwill has been allocated to the Display cash-generating unit(CGU). Accordingly, the Group performed an impairment test on the Display CGU to which the goodwill has been allocated.

The recoverable amount of CGU is determined based on its value in use. Value in use is calculated using the estimated cash flow based on 5-year business plan approved by management. The estimated revenue and operating expenditures of the Group’s products used in the forecast was determined considering external sources and the Group’s historical experience. Management estimated the future cash flows based on its past performance and forecasts on market growth. The key assumptions used in the estimation of value in use for Display CGU include revenue and operating expenditures for the forecast period and discount rate. Terminal growth rate and the discount rate used in the estimation of value in use are as follows.

10.Intangible Assets, Continued

(e)Details of impairment assessment on Good-will as of December 31, 2025, Continued

Classification	Pre-tax discount rate(*)			Post-tax discount rate(*)			Terminal growth rate
Display CGU		9.1	%		7.2	%		1.0	%

(*) The discount rate was calculated using the weighted average cost of equity capital and debt and the beta of equity capital was calculated as the average of seven global listed companies in the same industry and the Group. Cost of debt was calculated using the yield rate of non-guaranteed corporate bond considering the Group’s credit rating and debt ratio was determined using the average of the debt ratios of the seven global listed companies in the same industry and the Group. The Group calculates the value in use of the CGU using post-tax cash flows and a post-tax discount rate, and the result is not significantly different from the value in use calculated using pre-tax cash flows and pre-tax discount rate.