XML 32 R22.htm IDEA: XBRL DOCUMENT
v3.26.1

Goodwill and Other Intangible Assets, Net | 12 Months Ended
--- | ---
Dec. 31, 2025
TextBlock 1 [Abstract] |
Goodwill and Other Intangible Assets, Net | 15. 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 |
(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.
(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.
The value in use of the CGU is sensitive to key assumptions such as discount rate, terminal growth and estimated revenue used in discount cash flow model. If the discount rate increases by 1%, the value in use would have decreased by ￦ 1,710,249 million or 16.93%. If the terminal growth rate decreases by 1%, the value in use would have decreased by ￦ 472,760 million or 4.68%. The Company believes that any reasonably possible change in the key assumptions on which the recoverable amount is based would not cause the carrying amount to exceed the recoverable amount of the CGU.

X
- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition TextBlock 1. + References No definition available. + Details
Name: | pkx_Textblock1Abstract
Namespace Prefix: | pkx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration