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v3.26.1

Property, Plant and Equipment, Net (Tables) | 12 Months Ended
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Dec. 31, 2025
TextBlock 1 [Abstract] |
Summary of Property, Plant and Equipment |
(a) | Property, plant and equipment as of December 31, 2024 and 2025 are as follows:
(in millions of Won) |  | 2024 |  |  | 2025 |
|  | Acquisition cost |  |  | Accumulated depreciation and impairment loss |  |  | Government grants |  |  | Book value |  |  | Acquisition cost |  |  | Accumulated depreciation and impairment loss |  |  | Government grants |  |  | Book value |
Land |  | ￦ | 3,353,019 |  |  |  | (12,144 | ) |  |  | (5,000 | ) |  |  | 3,335,875 |  |  |  | 3,700,385 |  |  |  | (8,261 | ) |  |  | (5,738 | ) |  |  | 3,686,386 |
Buildings |  |  | 12,097,246 |  |  |  | (6,808,735 | ) |  |  | (7,543 | ) |  |  | 5,280,968 |  |  |  | 12,970,144 |  |  |  | (7,164,018 | ) |  |  | (12,286 | ) |  |  | 5,793,840 |
Structures |  |  | 8,292,323 |  |  |  | (4,431,766 | ) |  |  | (34 | ) |  |  | 3,860,523 |  |  |  | 9,030,274 |  |  |  | (4,739,870 | ) |  |  | (31 | ) |  |  | 4,290,373 |
Machinery and equipment |  |  | 58,845,673 |  |  |  | (40,516,816 | ) |  |  | (17,179 | ) |  |  | 18,311,678 |  |  |  | 60,640,317 |  |  |  | (42,410,343 | ) |  |  | (24,647 | ) |  |  | 18,205,327 |
Vehicles |  |  | 433,218 |  |  |  | (340,993 | ) |  |  | (2,250 | ) |  |  | 89,975 |  |  |  | 502,658 |  |  |  | (400,506 | ) |  |  | (1,537 | ) |  |  | 100,615 |
Tools |  |  | 609,799 |  |  |  | (474,877 | ) |  |  | (421 | ) |  |  | 134,501 |  |  |  | 623,466 |  |  |  | (504,974 | ) |  |  | (235 | ) |  |  | 118,257 |
Furniture and fixtures |  |  | 911,525 |  |  |  | (711,472 | ) |  |  | (20 | ) |  |  | 200,033 |  |  |  | 993,990 |  |  |  | (774,780 | ) |  |  | (42 | ) |  |  | 219,168 |
Right of use assets |  |  | 1,589,388 |  |  |  | (618,754 | ) |  |  | — |  |  |  | 970,634 |  |  |  | 2,071,107 |  |  |  | (696,780 | ) |  |  | — |  |  |  | 1,374,327 |
Bearer plants |  |  | 203,433 |  |  |  | (63,982 | ) |  |  | — |  |  |  | 139,451 |  |  |  | 588,892 |  |  |  | (226,021 | ) |  |  | — |  |  |  | 362,871 |
Construction-in-progress |  |  | 7,744,779 |  |  |  | (180,824 | ) |  |  | (40,765 | ) |  |  | 7,523,190 |  |  |  | 8,399,751 |  |  |  | (207,727 | ) |  |  | (50,368 | ) |  |  | 8,141,656 |
|  | ￦ | 94,080,403 |  |  |  | (54,160,363 | ) |  |  | (73,212 | ) |  |  | 39,846,828 |  |  |  | 99,520,984 |  |  |  | (57,133,280 | ) |  |  | (94,884 | ) |  |  | 42,292,820 |
Changes in Carrying Amount of Property, Plant and Equipment |
(b) | Changes in the carrying amount of property, plant and equipment for the years ended December 31, 2024 and 2025 were as follows:
| 1) | For the year ended December 31, 2024
(in millions of Won) |  | Beginning |  |  | Acquisitions |  |  | Disposals |  |  | Depreciation |  |  | Impairment loss(*2,3) |  |  | Others(*1) |  |  | Ending |
Land |  | ￦ | 3,290,244 |  |  |  | 20,523 |  |  |  | (6,061 | ) |  |  | — |  |  |  | (6,620 | ) |  |  | 37,789 |  |  |  | 3,335,875 |
Buildings |  |  | 4,427,632 |  |  |  | 14,002 |  |  |  | (11,137 | ) |  |  | (346,334 | ) |  |  | (67,797 | ) |  |  | 1,264,602 |  |  |  | 5,280,968 |
Structures |  |  | 3,081,524 |  |  |  | 11,663 |  |  |  | (4,497 | ) |  |  | (306,017 | ) |  |  | (15,328 | ) |  |  | 1,093,178 |  |  |  | 3,860,523 |
Machinery and equipment |  |  | 16,539,192 |  |  |  | 179,457 |  |  |  | (47,511 | ) |  |  | (2,484,915 | ) |  |  | (385,367 | ) |  |  | 4,510,822 |  |  |  | 18,311,678 |
Vehicles |  |  | 79,595 |  |  |  | 17,353 |  |  |  | (1,487 | ) |  |  | (39,263 | ) |  |  | (56 | ) |  |  | 33,833 |  |  |  | 89,975 |
Tools |  |  | 128,865 |  |  |  | 28,731 |  |  |  | (673 | ) |  |  | (54,966 | ) |  |  | (1,573 | ) |  |  | 34,117 |  |  |  | 134,501 |
Furniture and fixtures |  |  | 189,887 |  |  |  | 27,966 |  |  |  | (2,380 | ) |  |  | (70,561 | ) |  |  | (3,260 | ) |  |  | 58,381 |  |  |  | 200,033 |
Right of use assets |  |  | 998,305 |  |  |  | 132,219 |  |  |  | (18,706 | ) |  |  | (177,475 | ) |  |  | (1,994 | ) |  |  | 38,285 |  |  |  | 970,634 |
Bearer plants |  |  | 137,331 |  |  |  | — |  |  |  | (27 | ) |  |  | (9,602 | ) |  |  | — |  |  |  | 11,749 |  |  |  | 139,451 |
Construction-in-progress |  |  | 6,333,673 |  |  |  | 7,634,826 |  |  |  | (3,482 | ) |  |  | — |  |  |  | (128,119 | ) |  |  | (6,313,708 | ) |  |  | 7,523,190 |
|  | ￦ | 35,206,248 |  |  |  | 8,066,740 |  |  |  | (95,961) |  |  |  | (3,489,133 | ) |  |  | (610,114 | ) |  |  | 769,048 |  |  |  | 39,846,828 |
(*1) | Represents assets transferred from construction-in-progress to intangible assets and other property, plant and equipment, reclassifications resulting from change in purpose of use, adjustments of foreign currency translation differences and others.
(*2) | The Company calculated the net fair value of individual assets, such as steelmaking plant no. 1 and blast furnace no. 4 in Pohang, whose operation was suspended due to operation plan changes, to estimate recoverable amount and recognized an impairment loss of ￦ 227,239 million for property, plant and equipment during the year ended December 31, 2024.
(*3) | The Company identified certain portion of the anode/cathode material assets that were in long-term idle status or expected to fall short of the anticipated economic performance during the year ended December 31, 2024. The Company calculated the net fair value of such individual assets to estimate the recoverable amount and recognized an impairment loss of ￦ 307,911 million for assets that the recoverable amounts are less than their carrying amounts.
| 2) | For the year ended December 31, 2025
(in millions of Won) |  | Beginning |  |  | Acquisitions |  |  | Business combination(*1) |  |  | Disposals |  |  | Depreciation |  |  | Impairment loss(*2) |  |  | Others(*3) |  |  | Ending |
Land |  | ￦ | 3,335,875 |  |  |  | 33,702 |  |  |  | 218,786 |  |  |  | (13,247 | ) |  |  | — |  |  |  | (1,364 | ) |  |  | 112,634 |  |  |  | 3,686,386 |
Buildings |  |  | 5,280,968 |  |  |  | 28,996 |  |  |  | 62,944 |  |  |  | (35,868 | ) |  |  | (403,394 | ) |  |  | — |  |  |  | 860,194 |  |  |  | 5,793,840 |
Structures |  |  | 3,860,523 |  |  |  | 13,591 |  |  |  | 10,796 |  |  |  | (103,544 | ) |  |  | (330,278 | ) |  |  | — |  |  |  | 839,285 |  |  |  | 4,290,373 |
Machinery and equipment |  |  | 18,311,678 |  |  |  | 107,319 |  |  |  | 23,146 |  |  |  | (43,106 | ) |  |  | (2,543,786 | ) |  |  | (88,769 | ) |  |  | 2,438,845 |  |  |  | 18,205,327 |
Vehicles |  |  | 89,975 |  |  |  | 9,538 |  |  |  | 19,921 |  |  |  | (1,463 | ) |  |  | (40,783 | ) |  |  | (1,344 | ) |  |  | 24,771 |  |  |  | 100,615 |
Tools |  |  | 134,501 |  |  |  | 23,288 |  |  |  | — |  |  |  | (1,850 | ) |  |  | (53,854 | ) |  |  | (1 | ) |  |  | 16,173 |  |  |  | 118,257 |
Furniture and fixtures |  |  | 200,033 |  |  |  | 30,487 |  |  |  | 4,818 |  |  |  | (3,466 | ) |  |  | (79,619 | ) |  |  | — |  |  |  | 66,915 |  |  |  | 219,168 |
Right of use assets |  |  | 970,634 |  |  |  | 644,892 |  |  |  | — |  |  |  | (43,705 | ) |  |  | (202,668 | ) |  |  | — |  |  |  | 5,174 |  |  |  | 1,374,327 |
Bearer plants |  |  | 139,451 |  |  |  | — |  |  |  | 249,352 |  |  |  | (4,647 | ) |  |  | (11,229 | ) |  |  | — |  |  |  | (10,056 | ) |  |  | 362,871 |
Construction-in-progress |  |  | 7,523,190 |  |  |  | 5,176,786 |  |  |  | 44,872 |  |  |  | (8,941 | ) |  |  | — |  |  |  | (44,175 | ) |  |  | (4,550,076 | ) |  |  | 8,141,656 |
|  | ￦ | 39,846,828 |  |  |  | 6,068,599 |  |  |  | 634,635 |  |  |  | (259,837) |  |  |  | (3,665,611 | ) |  |  | (135,653 | ) |  |  | (196,141 | ) |  |  | 42,292,820 |
(*1) | For 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 property, plant and equipment in business combination.
(*2) | For the year ended December 31, 2025, the Company estimated the recoverable amount of individual assets whose operation was suspended, such as Finex Plant no. 3, at their net fair value and recognized an impairment loss of ￦ 69,988 million.
(*3) | Represents assets transferred from construction-in-progress to intangible assets and other property, plant and equipment, reclassifications resulting from change in purpose of use, adjustments of foreign currency translation differences and others.
Borrowing Costs Capitalized and Capitalized Interest Rate |
(c) | Borrowing costs capitalized and the capitalized interest rate for the years ended December 31, 2023, 2024 and 2025 were as follows:
(in millions of Won) |  | 2023 |  |  | 2024 |  |  | 2025 |
Weighted average expenditure |  | ￦ | 3,585,047 |  |  |  | 4,016,832 |  |  |  | 3,740,288 |
Borrowing costs capitalized |  |  | 126,260 |  |  |  | 193,093 |  |  |  | 148,383 |
Capitalization rate (%) |  |  | 1.53 ~ 6.91 |  |  |  | 0.70 ~ 5.78 |  |  |  | 1.11 ~ 8.04 |
Property, Plant and Equipment and Investment Property Pledged as Collateral |
(d) | Property, plant and equipment and investment property pledged as collateral as of December 31, 2024 and 2025 are as follows:
(in millions of Won) |  |  |  | Book value |
|  | Collateral right holder |  | 2024 |  |  | 2025 |
Land |  | Korean Development Bank and others |  | ￦ | 846,211 |  |  |  | 765,038 |
Buildings and structures |  | Korean Development Bank and others |  |  | 1,303,216 |  |  |  | 1,275,029 |
Machinery and equipment |  | Korean Development Bank and others |  |  | 1,828,174 |  |  |  | 2,319,098 |
Other property, plant and equipment |  | Korean Development Bank and others |  |  | 34,614 |  |  |  | 650,904 |
|  |  |  | ￦ | 4,012,215 |  |  |  | 5,010,069 |
Summary of changes in right of use assets property plant and equipment |
(e) | Changes in the carrying amount of right of use assets presented as investment property and property, plant and equipment for the years ended December 31, 2024 and 2025 were as follows:
| 1) | For the year ended December 31, 2024
(in millions of Won) |  | Beginning |  |  | Acquisitions |  |  | Depreciation |  |  | Impairment loss |  |  | Others |  |  | Ending |
Land |  | ￦ | 363,789 |  |  |  | 1,542 |  |  |  | (17,501 | ) |  |  | (1,994 | ) |  |  | 3,082 |  |  |  | 348,918 |
Buildings and structures |  |  | 151,366 |  |  |  | 58,116 |  |  |  | (54,092 | ) |  |  | — |  |  |  | (643 | ) |  |  | 154,747 |
Machinery and equipment |  |  | 355,604 |  |  |  | 37,204 |  |  |  | (47,797 | ) |  |  | — |  |  |  | 1,631 |  |  |  | 346,642 |
Vehicles |  |  | 48,228 |  |  |  | 12,501 |  |  |  | (20,291 | ) |  |  | — |  |  |  | 4,633 |  |  |  | 45,071 |
Ships |  |  | 220,754 |  |  |  | — |  |  |  | (24,684 | ) |  |  | — |  |  |  | — |  |  |  | 196,070 |
Others |  |  | 29,895 |  |  |  | 22,856 |  |  |  | (19,657 | ) |  |  | — |  |  |  | (9,068 | ) |  |  | 24,026 |
|  | ￦ | 1,169,636 |  |  |  | 132,219 |  |  |  | (184,022 | ) |  |  | (1,994 | ) |  |  | (365 | ) |  |  | 1,115,474 |
| 2) | For the year ended December 31, 2025
(in millions of Won) |  | Beginning |  |  | Acquisitions |  |  | Depreciation |  |  | Others |  |  | Ending |
Land |  | ￦ | 348,918 |  |  |  | 15,560 |  |  |  | (16,154 | ) |  |  | (22,092 | ) |  |  | 326,232 |
Buildings and structures |  |  | 154,747 |  |  |  | 119,586 |  |  |  | (55,532 | ) |  |  | (25,018 | ) |  |  | 193,783 |
Machinery and equipment |  |  | 346,642 |  |  |  | 29,687 |  |  |  | (64,748 | ) |  |  | 20,540 |  |  |  | 332,121 |
Vehicles |  |  | 45,071 |  |  |  | 15,832 |  |  |  | (21,623 | ) |  |  | 1,489 |  |  |  | 40,769 |
Ships |  |  | 196,070 |  |  |  | 264,508 |  |  |  | (33,792 | ) |  |  | — |  |  |  | 426,786 |
Others |  |  | 24,026 |  |  |  | 201,183 |  |  |  | (16,440 | ) |  |  | (10,929 | ) |  |  | 197,840 |
|  | ￦ | 1,115,474 |  |  |  | 646,356 |  |  |  | (208,289 | ) |  |  | (36,010 | ) |  |  | 1,517,531 |
Summary of lease expense recognised in the income statement |
(f) | The amount recognized in profit or loss related to leases for the years ended December 31, 2023, 2024 and 2025 were as follows:
(in millions of Won) |  | 2023 |  |  | 2024 |  |  | 2025 |
Interest on lease liabilities |  | ￦ | 41,109 |  |  |  | 48,887 |  |  |  | 63,586 |
Expenses related to short-term leases |  |  | 52,486 |  |  |  | 53,944 |  |  |  | 38,639 |
Expenses related to leases of low-value assets |  |  | 20,103 |  |  |  | 25,968 |  |  |  | 19,346 |
|  | ￦ | 113,698 |  |  |  | 128,799 |  |  |  | 121,571 |

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