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Goodwill and Other Intangible Assets, Net (Tables) | 12 Months Ended
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Dec. 31, 2025
TextBlock 1 [Abstract] |
Summary of Goodwill and Other Intangible Assets |
(a) | Goodwill and other intangible assets as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |
(in millions of Won) |  | Acquisition cost |  |  | Accumulated amortization and impairment loss |  |  | Government grants |  |  | Book value |  |  | Acquisition cost |  |  | Accumulated amortization and impairment loss |  |  | Government grants |  |  | Book value |
Goodwill |  | ￦ | 1,722,390 |  |  |  | (1,364,539 | ) |  |  | — |  |  |  | 357,851 |  |  |  | 2,191,311 |  |  |  | (1,364,539 | ) |  |  | — |  |  |  | 826,772 |
Intellectual property rights |  |  | 5,670,769 |  |  |  | (2,423,252 | ) |  |  | — |  |  |  | 3,247,517 |  |  |  | 6,119,689 |  |  |  | (2,744,031 | ) |  |  | — |  |  |  | 3,375,658 |
Membership |  |  | 137,619 |  |  |  | (1,511 | ) |  |  | — |  |  |  | 136,108 |  |  |  | 141,506 |  |  |  | (2,268 | ) |  |  | — |  |  |  | 139,238 |
Development expense |  |  | 742,816 |  |  |  | (647,701 | ) |  |  | (74 | ) |  |  | 95,041 |  |  |  | 903,361 |  |  |  | (702,608 | ) |  |  | — |  |  |  | 200,753 |
Port facilities usage rights |  |  | 681,530 |  |  |  | (513,534 | ) |  |  | — |  |  |  | 167,996 |  |  |  | 681,530 |  |  |  | (528,378 | ) |  |  | — |  |  |  | 153,152 |
Exploration and evaluation assets |  |  | 276,599 |  |  |  | (161,290 | ) |  |  | — |  |  |  | 115,309 |  |  |  | 322,795 |  |  |  | (175,782 | ) |  |  | — |  |  |  | 147,013 |
Development assets |  |  | 86,792 |  |  |  | (81 | ) |  |  | — |  |  |  | 86,711 |  |  |  | 83,664 |  |  |  | (323 | ) |  |  | — |  |  |  | 83,341 |
Customer relationships |  |  | 859,035 |  |  |  | (713,336 | ) |  |  | — |  |  |  | 145,699 |  |  |  | 871,650 |  |  |  | (755,404 | ) |  |  | — |  |  |  | 116,246 |
Other intangible assets |  |  | 1,240,979 |  |  |  | (818,341 | ) |  |  | (46 | ) |  |  | 422,592 |  |  |  | 1,283,895 |  |  |  | (832,388 | ) |  |  | (151 | ) |  |  | 451,356 |
|  | ￦ | 11,418,529 |  |  |  | (6,643,585 | ) |  |  | (120 | ) |  |  | 4,774,824 |  |  |  | 12,599,401 |  |  |  | (7,105,721 | ) |  |  | (151 | ) |  |  | 5,493,529 |
Changes in Carrying Amount of Goodwill and Other Intangible Assets |
(b) | Changes in carrying amount of goodwill and other intangible assets for the years ended December 31, 2024 and 2025 are as follows:
| 1) | For the year ended December 31, 2024
(in millions of Won) |  | Beginning |  |  | Acquisitions |  |  | Business combination |  |  | Disposals |  |  | Amortization |  |  | Impairment loss |  |  | Others(* 2) |  |  | Ending |
Goodwill |  | ￦ | 403,172 |  |  |  | — |  |  |  | 282 |  |  |  | — |  |  |  | — |  |  |  | (46,958 | ) |  |  | 1,355 |  |  |  | 357,851 |
Intellectual property rights |  |  | 3,029,651 |  |  |  | 353,175 |  |  |  | — |  |  |  | (240 | ) |  |  | (272,730 | ) |  |  | — |  |  |  | 137,661 |  |  |  | 3,247,517 |
Membership(* 1) |  |  | 138,184 |  |  |  | 1,716 |  |  |  | — |  |  |  | (4,179 | ) |  |  | (180 | ) |  |  | 29 |  |  |  | 538 |  |  |  | 136,108 |
Development expense |  |  | 126,818 |  |  |  | 15,913 |  |  |  | — |  |  |  | (22 | ) |  |  | (63,684 | ) |  |  | (692 | ) |  |  | 16,708 |  |  |  | 95,041 |
Port facilities usage rights |  |  | 182,411 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (14,415 | ) |  |  | — |  |  |  | — |  |  |  | 167,996 |
Exploratation and evaluation assets |  |  | 163,446 |  |  |  | 21,024 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (69,161 | ) |  |  | 115,309 |
Development assets |  |  | 10,235 |  |  |  | 543 |  |  |  | — |  |  |  | — |  |  |  | (76 | ) |  |  | — |  |  |  | 76,009 |  |  |  | 86,711 |
Customer relationships |  |  | 196,895 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (44,478 | ) |  |  | — |  |  |  | (6,718 | ) |  |  | 145,699 |
Other intangible assets |  |  | 463,972 |  |  |  | 118,563 |  |  |  | — |  |  |  | (102,012 | ) |  |  | (58,126 | ) |  |  | (252 | ) |  |  | 447 |  |  |  | 422,592 |
|  | ￦ | 4,714,784 |  |  |  | 510,934 |  |  |  | 282 |  |  |  | (106,453) |  |  |  | (453,689) |  |  |  | (47,873) |  |  |  | 156,839 |  |  |  | 4,774,824 |
(*1) | Estimated useful life of membership is indefinite.
(*2) | Represents assets transferred from construction-in-progress to intangible asset and assets transferred from property, plant and equipment, adjustments of foreign currency translation difference and others.
2) | For the year ended December 31, 2025
(in millions of Won) |  | Beginning |  |  | Acquisitions |  |  | Business combination(*3) |  |  | Disposals |  |  | Amortization |  |  | Impairment loss |  |  | Others(*2) |  |  | Ending |
Goodwill |  | ￦ | 357,851 |  |  |  | — |  |  |  | 466,537 |  |  |  | (461 | ) |  |  | — |  |  |  | — |  |  |  | 2,845 |  |  |  | 826,772 |
Intellectual property rights |  |  | 3,247,517 |  |  |  | 377,414 |  |  |  | — |  |  |  | (4 | ) |  |  | (289,446 | ) |  |  | (30,426 | ) |  |  | 70,603 |  |  |  | 3,375,658 |
Membership(*1) |  |  | 136,108 |  |  |  | 7,243 |  |  |  | — |  |  |  | (4,892 | ) |  |  | (238 | ) |  |  | (519 | ) |  |  | 1,536 |  |  |  | 139,238 |
Development expense |  |  | 95,041 |  |  |  | 12,089 |  |  |  | — |  |  |  | — |  |  |  | (50,481 | ) |  |  | (6,124 | ) |  |  | 150,228 |  |  |  | 200,753 |
Port facilities usage rights |  |  | 167,996 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (14,844 | ) |  |  | — |  |  |  | — |  |  |  | 153,152 |
Exploratation and evaluation assets |  |  | 115,309 |  |  |  | 44,097 |  |  |  | — |  |  |  | (22 | ) |  |  | — |  |  |  | (14,548 | ) |  |  | 2,177 |  |  |  | 147,013 |
Development assets |  |  | 86,711 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3,370 | ) |  |  | 83,341 |
Customer relationships |  |  | 145,699 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (42,068 | ) |  |  | — |  |  |  | 12,615 |  |  |  | 116,246 |
Other intangible assets |  |  | 422,592 |  |  |  | 162,142 |  |  |  | 88,338 |  |  |  | (563 | ) |  |  | (68,858 | ) |  |  | (1 | ) |  |  | (152,294 | ) |  |  | 451,356 |
|  | ￦ | 4,774,824 |  |  |  | 602,985 |  |  |  | 554,875 |  |  |  | (5,942 | ) |  |  | (465,935 | ) |  |  | (51,618 | ) |  |  | 84,340 |  |  |  | 5,493,529 |
(*1) | Estimated useful life of membership is indefinite.
(*2) | Represents assets transferred from construction-in-progress to intangible asset and assets transferred from property, plant and equipment, adjustments of foreign currency translation difference and others.
(*3) | During the year ended December 31, 2025, as entities such as PT. Prime Agri Resources were consolidated as subsidiaries, the Company included the resulting increase in goodwill and other intangible assets in business combination.
Allocation of Goodwill to Individually Operating Entities Which are Determined to be CGUs |
(c) | The Company’s cash generating units (CGUs) and carrying amounts of goodwill allocated to CGUs as of December 31, 2024 and 2025 are as follows:
(in millions of Won) |  | Total number of CGUs |  |  |  |  |  |  |  |  |
Reportable segments |  | 2024 |  |  | 2025 |  |  | CGUs |  | 2024 |  |  | 2025 |
Steel |  |  |  |  | 9 |  |  |  | 9 |  |  | CHEMGAS KOREA CO.,LTD. |  | ￦ | — |  |  |  | 39,378 |
|  |  |  |  |  |  |  |  |  |  |  | POSCO Center Beijing |  |  | 192 |  |  |  | 195 |
|  |  |  |  |  |  |  |  |  |  |  | Others |  |  | 13,748 |  |  |  | 12,865 |
Infrastructure |  | Trading |  |  | 5 |  |  |  | 6 |  |  | POSCO INTERNATIONAL Corporation — Global Business Division(*1) |  |  | 240,092 |  |  |  | 240,092 |
|  |  |  |  |  |  |  |  |  |  |  | POSCO INTERNATIONAL Corporation — Energy Division |  |  | 26,471 |  |  |  | 26,471 |
|  |  |  |  |  |  |  |  |  |  |  | PT. Prime Agri Resources |  |  | — |  |  |  | 425,529 |
|  |  |  |  |  |  |  |  |  |  |  | Others |  |  | 8,205 |  |  |  | 9,374 |
|  | Construction |  |  | 1 |  |  |  | 1 |  |  | POSCO WIDE Co., Ltd |  |  | 32,585 |  |  |  | 32,585 |
|  | Logistics and others |  |  | 2 |  |  |  | 2 |  |  | Shinan Green Energy Co., Ltd. |  |  | 108 |  |  |  | 108 |
Rechargeable |  |  |  |  | 3 |  |  |  | 3 |  |  | POSCO FUTURE M CO., LTD |  |  | 8,800 |  |  |  | 8,800 |
Battery |  |  |  |  |  |  |  |  |  |  |  | Posco Silicon Solution Co., Ltd |  |  | 27,542 |  |  |  | 31,155 |
Materials |  |  |  |  |  |  |  |  |  |  |  | Zhangjiagang Pohang Refractions Co., Ltd. |  |  | 108 |  |  |  | 108 |
Others |  |  |  |  | — |  |  |  | 1 |  |  | Others |  |  | — |  |  |  | 112 |
|  |  |  |  | 20 |  |  |  | 22 |  |  |  |  | ￦ | 357,851 |  |  |  | 826,772 |
(*1) | The recoverable amount of POSCO INTERNATIONAL Corporation – Global Business Division, a subsidiary in the Infrastructure – Trading segment, is determined based on its value in use by an independent external valuer. As of December 31, 2025, the value in use is estimated by applying a 5.51% (2024: 7.37%) post-tax discount rate to the future cash flows estimated based on management’s 5-year business plan and terminal growth rate of 1.0% (2024: 1.0%) thereafter. The terminal growth rate does not exceed long-term growth rate of its industry. No impairment loss on goodwill was recognized for the year ended December 31, 2025 as the recoverable amount exceeded the carrying amount of the CGU.

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