Financial Instruments by Category (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of detailed information about financial instruments [abstract]

Schedule of Carrying Amounts of Financial Instruments by Category

Carrying amounts of financial instruments by category as of December 31, 2022 and 2021 are as follows:

	December 31, 2022		December 31, 2021
Financial assets at amortized cost	(In millions of Korean won)
Cash and cash equivalents	₩	169,877	₩	99,105
Short-term financial instruments	167,000		143,000
Accounts receivable, net	77,257		52,615
Other receivables, net	12		6
Other current financial assets(*1)	3,370		598
Other non-current financial assets(*2)	1,676		3,019
Financial assets at fair value through profit or loss
Short-term financial instruments	—		5,000
Other non-current financial assets	500		—
Total	₩	419,692	₩	303,343

(*1) Other current financial assets consist of accrued income and deposits.

(*2) Other non-current financial assets consist of deposits.

	December 31, 2022		December 31, 2021
Financial liabilities at amortized cost	(In millions of Korean won)
Accounts payable (*)	₩	70,170	₩	36,864
Long-term accounts payable	374		729
Accrued expenses (*)	429		49
Other current liabilities	2,906		3,607
Other non-current liabilities	3,057		5,123
Total	₩	76,936	₩	46,372

(*)Accounts payable and accrued expenses that are not financial liabilities are excluded.

Schedule of Net Income and Expenses From Financial Instruments

Net income and expenses from financial instruments for the years ended December 31, 2022, 2021 and 2020 are as follows:

	2022		2021		2020
Financial assets at amortized cost	(In millions of Korean won)
Interest income	₩	4,496	₩	1,355	₩	1,088
Differences in foreign currency	2,101		2,135		(1,796)
Financial assets at fair value through profit or loss
Interest income	5		28		—
Financial liabilities at amortized cost
Interest expense	(127)		(115)		(186)
Differences in foreign currency	(1,301)		(821)		537