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Revenue from Contracts with Customers, Other Income and Relevant Contract Assets and Liabilities
12 Months Ended
Dec. 31, 2025
Disclosure of disaggregation of revenue from contracts with customers [abstract]  
Revenue from Contracts with Customers, Other Income and Relevant Contract Assets and Liabilities Revenue from Contracts with Customers, Other Income and Relevant Contract Assets and Liabilities
(1)    The Group has recognized the following amounts relating to revenue and other income in the statement of profit or loss:
(in millions of Korean won)202320242025
Revenue from contracts with customers26,063,185 26,146,846 27,966,493 
Revenue from other sources224,016 232,798 286,700 
Other income (Note 27)308,044 344,829 294,715 
Total revenue and other income26,595,245 26,724,473 28,547,908 
(2)    Operating revenues and other income for the years ended December 31, 2023, 2024 and 2025 are as follows:
(in millions of Korean won)202320242025
Mobile services7,140,333 7,318,087 7,585,939 
Fixed-line services5,142,359 5,157,728 5,191,735 
Fixed-line and VoIP telephone services1,249,024 1,188,365 1,116,286 
Broadband Internet access services2,578,558 2,634,200 2,683,700 
Data communication services1,314,777 1,335,163 1,391,749 
Media and content3,206,521 3,107,444 3,085,463 
Financial services3,967,763 3,742,655 3,473,946 
Sale of goods3,292,514 3,373,686 4,864,906 
Others3,845,755 4,024,873 4,345,919 
Total26,595,245 26,724,473 28,547,908 
Mobile and fixed-line service
Telecommunication service revenues include mobile and fixed-line (e.g., fixed-line and VoIP telephone, broadband internet access services and data communication services). These services represent a series
of distinct services that are considered a separate performance obligation. Service revenue is recognized when services are provided, based upon either usage (e.g., minutes of traffic/bytes of data processed) or period of time (e.g., monthly service fees).
Media and content services
Revenue from media and content services primarily consists of installation fees and basic monthly charges of IPTV and satellite TV services, as well as revenue from digital content distribution, digital music streaming and downloading. Media and contents services revenue are recognized when services are provided, based upon either usage or period of time.
Financial services
Financial services primarily include commissions for merchant fees paid by merchants to credit card companies for processing transactions. Revenue from the commission is recognized when the service obligation is performed.
Sale of goods
Revenue from sale of goods, primarily handsets related to our mobile services is recognized when a performance obligation is satisfied by transferring promised goods to customers.
(3)    Contract assets and liabilities recognized in relation to the revenues from contracts with customers, are as follows:
(in millions of Korean won)December 31,
2024
December 31,
2025
Contract assets1
929,181 1,111,973 
Contract liabilities1
1,240,934 410,379 
Deferred revenue2
87,209 94,302 
1The Group recognized contract assets of ₩85,713 million and contract liabilities of ₩170,641 million for long-term construction contract as of December 31, 2025 (2024: contract assets of ₩128,375 million and contract liabilities of ₩967,614 million). The Group recognizes contract assets as trade receivables and other receivables, and contract liabilities as other current liabilities.
2Deferred revenue recognized relating to government grant is excluded.
(4)    The contract costs recognized as assets are as follows:
(in millions of Korean won)202320242025
Incremental cost of contract establishment1,656,711 1,666,042 2,018,168 
Cost of Contract performance70,757 72,122 80,920 
As at December 31, 2025, the Group recognized ₩1,818,814 million (2023: ₩1,759,586 million, 2024: ₩1,715,915 million) of operating expenses related to contract cost assets.
(5)    For the years ended December 31, 2023, 2024 and 2025, revenue recognized from carried-forward contract liabilities and deferred revenue, is as follows:
(in millions of Korean won)202320242025
Revenue recognized that was included in the contract liabilities balance at the beginning of the year
Allocation of the transaction price213,609 199,624 1,128,319 
Deferred revenue of joining/installment fee41,824 41,451 41,900 
Total255,433 241,075 1,170,219