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Business combination | 12 Months Ended
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Dec. 31, 2025
Disclosure of detailed information about business combination [abstract] |
Business combination | 41. Business Combination During the year ended December 31, 2025, the Company acquired PT Prime Agri Resources (formerly PT Sampoerna Agro), a company that operates palm plantations and a seed business throughout Indonesia, in which the Company holds a 65.7 % interest. The Company anticipates that the stable revenue from the acquired company will expand its global palm market competitiveness by enlarging the farm production base and strengthening the refining value chain.
(a) | The fair values of the identifiable assets and liabilities of the acquiree as of the acquisition date are as follows:
(in millions of Won) |  | 2025 |
Current assets |  | ￦ | 354,240 |
Cash and cash equivalents |  |  | 69,692 |
Trade and other receivables |  |  | 23,497 |
Inventories |  |  | 58,942 |
Other assets |  |  | 41,399 |
Net assets held for sale |  |  | 160,710 |
Non-current assets |  |  | 798,785 |
Property, plant and equipment |  |  | 608,053 |
Right-of-use assets |  |  | 2,968 |
Intangible assets |  |  | 83,247 |
Biological assets |  |  | 28,373 |
Other assets |  |  | 76,144 |
Current liabilities |  |  | 301,449 |
Trade and other payables |  |  | 48,211 |
Borrowings |  |  | 36,447 |
Other liabilities |  |  | 216,791 |
Non-current liabilities |  |  | 283,410 |
Long-term borrowings |  |  | 198,416 |
Other liabilities |  |  | 84,994 |
Net assets |  |  | 568,166 |
Acquired ownership interest |  |  | 65.7 | %
Net assets acquired |  |  | 373,404 |
Consideration transferred |  |  | 798,147 |
Goodwill |  |  | 424,743 |
(b) | Net cash flow from the business combination
(in millions of Won) |  | 2025 |
Consideration paid in cash |  | ￦ | 798,147 |
Less: Cash and cash equivalents of the acquired subsidiary |  |  | 69,692 |
Net cash outflow |  |  | 728,455 |
Meanwhile, assuming PT. Prime Agri Resources had been consolidated from January 1, 2025, the revenue and profit would have been ￦ 553,167 million and ￦ 93,366 million, respectively. Since its inclusion in the consolidation, the revenue and profit generated from PT. Prime Agri Resources are ￦ 95,989 million and ￦ 12,296 million, respectively.

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- Definition The entire disclosure for business combinations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2025-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS03_g59-63_TI -URIDate 2025-03-27 + Details
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