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Expenses by Nature | 12 Months Ended
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Dec. 31, 2025
TextBlock 1 [Abstract] |
Expenses by Nature |
34. | Expenses by Nature
Expenses that are recorded by nature as cost of sales, selling and administrative expenses, and other operating expenses in the consolidated statements of comprehensive income for the years ended December 31, 2023, 2024 and 2025 were as follows (excluding finance costs and income tax expense):
(in millions of Won) |  | 2023 |  |  | 2024 |  |  | 2025 |
Raw material used, changes in inventories and others |  | ￦ | 46,179,074 |  |  |  | 42,857,995 |  |  |  | 40,850,761 |
Employee benefits(*2) |  |  | 4,660,771 |  |  |  | 5,075,621 |  |  |  | 5,231,514 |
Outsourced processing cost |  |  | 10,377,087 |  |  |  | 10,333,545 |  |  |  | 8,464,877 |
Electricity and water expenses |  |  | 1,099,970 |  |  |  | 1,200,587 |  |  |  | 1,275,012 |
Depreciation(*1) |  |  | 3,325,088 |  |  |  | 3,530,770 |  |  |  | 3,693,288 |
Amortization |  |  | 498,193 |  |  |  | 453,689 |  |  |  | 465,935 |
Freight and custody expenses |  |  | 2,297,544 |  |  |  | 2,594,589 |  |  |  | 2,444,069 |
Sales commissions |  |  | 68,138 |  |  |  | 102,114 |  |  |  | 94,092 |
Loss on disposal of property, plant and equipment |  |  | 125,823 |  |  |  | 85,149 |  |  |  | 89,883 |
Impairment loss on property, plant and equipment |  |  | 275,846 |  |  |  | 608,122 |  |  |  | 135,653 |
Impairment loss on intangible assets |  |  | 129,907 |  |  |  | 47,993 |  |  |  | 51,640 |
Donations |  |  | 67,393 |  |  |  | 75,261 |  |  |  | 90,443 |
Others |  |  | 5,615,703 |  |  |  | 5,429,250 |  |  |  | 4,927,969 |
|  | ￦ | 74,720,537 |  |  |  | 72,394,685 |  |  |  | 67,815,136 |
(*1) | Includes depreciation of investment property.
(*2) | The details of employee benefits expenses for the years ended December 31, 2023, 2024 and 2025 were as follows:
(in millions of Won) |  | 2023 |  |  | 2024 |  |  | 2025 |
Wages and salaries |  | ￦ | 4,375,123 |  |  |  | 4,769,925 |  |  |  | 4,878,407 |
Expenses related to post-employment benefits |  |  | 285,648 |  |  |  | 305,696 |  |  |  | 353,107 |
|  | ￦ | 4,660,771 |  |  |  | 5,075,621 |  |  |  | 5,231,514 |

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