XML 82 R72.htm IDEA: XBRL DOCUMENT v3.26.1

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2025

Statement [LineItems]

Summary of Carrying Amount and Fair Values of Financial Assets and Financial Liabilities by Fair value

(a) Classification and fair value of financial instruments

1) The carrying amount and the fair values of financial assets and financial liabilities by fair value hierarchy as of December 31, 2024 and 2025 are as follows:

① December 31, 2024

(in millions of Won)						Fair value
		Book value				Level 1				Level 2				Level 3				Total
Financial assets
Fair value through profit or loss
Derivative assets		￦	946,393				—				946,393				—				946,393
Short-term financial instruments			1,212,643				—				1,212,643				—				1,212,643
Equity securities			52,222				26,792				—				25,430				52,222
Debt securities			113,728				—				82,699				31,029				113,728
Other securities			762,177				—				—				762,177				762,177
Derivative hedging instruments(*2)			16,483				—				16,483				—				16,483
Fair value through other comprehensive income
Equity securities			1,119,322				703,181				—				416,141				1,119,322
Assets held for sale			604,439				604,439				—				—				604,439
Financial assets measured at amortized cost(*1)
Cash and cash equivalents			6,767,898				—				—				—				—
Trade accounts and notes receivable			9,374,086				—				—				—				—
Other receivables			2,739,523				—				—				—				—
Debt securities			402,644				—				—				—				—
Deposit instruments			6,445,428				—				—				—				—
		￦	30,556,986				1,334,412				2,258,218				1,234,777				4,827,407
Financial liabilities
Fair value through profit or loss
Derivative liabilities		￦	105,187				—				105,187				—				105,187
Borrowings			39,053				39,053				—				—				39,053
Derivative hedging instruments(*2)			5,835				—				5,835				—				5,835
Financial liabilities measured at amortized cost(*1)
Trade accounts and notes payable			6,161,177				—				—				—				—
Borrowings			25,958,314				—				26,166,994				—				26,166,994
Financial guarantee liabilities			13,916				—				—				—				—
Other payables			3,895,526				—				—				—				—
Other financial liabilities			68,857				—				—				—				—
		￦	36,247,865				39,053				26,278,016				—				26,317,069

(*1) Fair value of financial assets and liabilities measured at amortized cost except borrowings approximates their carrying amounts.

(*2) The Company applies fair value hedge accounting which uses forward contracts as hedging instrument in order to hedge the risk of changes in fair value of product prices regarding firm commitments or purchase commitments. Also, the Company applies cash flow hedge accounting which uses currency swap as hedging instrument in order to hedge the risk of interest rate and foreign exchange rate changes in foreign currency which influences cash flow from borrowings.

② December 31, 2025

(in millions of Won)						Fair value
		Book value				Level 1				Level 2				Level 3				Total
Financial assets
Fair value through profit or loss
Derivative assets		￦	656,181				—				656,181				—				656,181
Short-term financial instruments			491,841				—				491,841				—				491,841
Equity securities			95,230				16,695				—				78,535				95,230
Debt securities			137,647				—				91,699				45,948				137,647
Other securities			696,148				—				—				696,148				696,148
Derivative hedging instruments(*2)			6,392				—				6,392				—				6,392
Fair value through other comprehensive income
Equity securities			1,626,209				1,158,867				28,682				438,660				1,626,209
Assets held for sale			7,276				—				7,276				—				7,276
Financial assets measured at amortized cost(*1)
Cash and cash equivalents			7,049,800				—				—				—				—
Trade accounts and notes receivable			9,633,285				—				—				—				—
Other receivables			3,335,169				—				—				—				—
Debt securities			962,120				—				—				—				—
Deposit instruments			7,167,658				—				—				—				—
Assets held for sale			2,238				—				—				—				—
		￦	31,867,194				1,175,562				1,282,071				1,259,291				3,716,924
Financial liabilities
Fair value through profit or loss
Derivative liabilities		￦	41,131				—				41,129				—				41,129
Borrowings			44,509				44,509				—				—				44,509
Derivative hedging instruments(*2)			16,443				—				16,443				—				16,443
Financial liabilities measured at amortized cost(*1)
Trade accounts and notes payable			5,106,921				—				—				—				—
Borrowings			28,447,491				—				28,645,932				—				28,645,932
Financial guarantee liabilities			18,135				—				—				—				—
Other payables			4,075,379				—				—				—				—
Other financial liabilities			81,982				—				—				—				—
		￦	37,831,991				44,509				28,703,504				—				28,748,013

(*1) Fair value of financial assets and liabilities measured at amortized cost except borrowings approximates their carrying amounts.

(*2) The Company applies hedge accounting which uses forward contracts as hedging instrument in order to hedge the risk of changes in fair value of product prices regarding firm commitments or purchase commitments. Also, the Company applies cash flow hedge accounting which uses currency swap as hedging instrument in order to hedge the risk of interest rate and foreign exchange rate changes in foreign currency which influences cash flow from borrowings.

Value Measurement Method and Significant but not Observable Inputs for the Financial Assets Classified as Fair Value Hierarchy Level 3

① Value technique and significant but not observable inputs for the financial assets classified as fair value hierarchy Level 3 as of December 31, 2025 are as follows:

(in millions of Won)

Fair value

Valuation technique

Inputs

Range of inputs

Effect on fair value assessment with unobservable input

Financial assets at fair value

￦

524,552

Discounted cash flows

Growth rate

0% ~ 1.00%

As growth rate increases, fair value increases

Discount rate

6.00% ~ 13.00%

As discount rate increases, fair value decreases

51,734

Proxy firm valuation method

Price multiples

0.00 ~ 37.765

As price multiples increases, fair value increases

93,831

Binomial option pricing model

Value of underlying asset

USD 1,827,288 thousands

Fair value increases when value of underlying asset increases

Volatility

45%

Fair value increases when volatility increases

589,174

Asset value approach

—

—

—

Sensitivity Analysis of Financial Assets and Financial Liabilities Classified as Level 3 of Fair Value Hierarchy

② Sensitivity analysis of financial assets classified as Level 3 of fair value hierarchy

If other inputs remain constant as of December 31, 2025 and one of the significant but unobservable input is changed, the effect on fair value measurement is as follows:

(in millions of Won)		Input variable		Favorable changes				Unfavorable changes
Financial assets at fair value		Fluctuation 0.5% of growth rate		￦	336				(302	)
		Fluctuation 0.5% of discount rate			3,474				(3,682	)

Fair Values of Financial Assets and Financial Liabilities

③ Changes in fair value of financial assets classified as Level 3 for the years ended December 31, 2024 and 2025 were as follows:

(in millions of Won)		2024				2025
Beginning		￦	875,091				1,234,777
Acquisition			398,296				122,766
Gain on valuation of financial assets			48,336				6,426
Other comprehensive income(loss)			(13,066	)			1,941
Disposal and others			(73,880	)			(106,619	)
Ending		￦	1,234,777				1,259,291

Finance Income and Costs by Category of Financial Instruments

4) Finance income and costs by category of financial instrument for the years ended December 31, 2023, 2024 and 2025 were as follows:

① For the year ended December 31, 2023

		Finance income and costs																								Other comprehensive income (loss)
(in millions of Won)		Interest income (expense)				Gain and loss on valuation				Gain and loss on foreign currency				Gain and loss on disposal				Others				Total
Financial assets at fair value through profit or loss		￦	—				520,884				—				190,531				560				711,975				—
Derivative assets			—				167,997				—				289,423				—				457,420				—
Financial assets at fair value through other comprehensive income			—				—				—				—				49,586				49,586				257,725
Financial assets measured at amortized cost			502,147				—				211,077				(84,649	)			(6,347	)			622,228				—
Financial liabilities at fair value through profit or loss			—				(305,562	)			(92,835	)			—				—				(398,397	)			—
Derivative liabilities			—				(44,323	)			—				(276,600	)			—				(320,923	)			(1,292	)
Financial liabilities measured at amortized cost			(1,001,290	)			—				(466,244	)			11				(26,616	)			(1,494,139	)			—
		￦	(499,143	)			338,996				(348,002	)			118,716				17,183				(372,250	)			256,433

② For the year ended December 31, 2024

		Finance income and costs																								Other comprehensive income (loss)
(in millions of Won)		Interest income (expense)				Gain and loss on valuation				Gain and loss on foreign currency				Gain and loss on disposal				Others				Total
Financial assets at fair value through profit or loss		￦	—				120,544				—				136,699				887				258,130				—
Derivative assets			—				820,979				—				399,680				—				1,220,659				—
Financial assets at fair value through other comprehensive income			—				—				—				—				76,060				76,060				(150,443	)
Financial assets measured at amortized cost			576,782				—				1,098,245				(82,615	)			(10,613	)			1,581,799				—
Financial liabilities at fair value through profit or loss			—				239,120				(57,625	)			(6,257	)			—				175,238				—
Derivative liabilities			—				(31,018	)			—				(279,594	)			—				(310,612	)			(110	)
Financial liabilities measured at amortized cost			(1,051,511	)			—				(1,781,845	)			(806	)			(36,252	)			(2,870,414	)			—
		￦	(474,729	)			1,149,625				(741,225	)			167,107				30,082				130,860				(150,553	)

③ For the year ended December 31, 2025

		Finance income and costs																								Other comprehensive income (loss)
(in millions of Won)		Interest income (expense)				Gain and loss on valuation				Gain and loss on foreign currency				Gain and loss on disposal				Others				Total
Financial assets at fair value through profit or loss		￦	—				(57,207	)			—				51,353				9,267				3,413				—
Derivative assets			—				67,796				—				221,995				—				289,791				—
Financial assets at fair value through other comprehensive income			—				—				—				—				28,789				28,789				319,618
Financial assets measured at amortized cost			533,307				—				(33,989	)			(73,431	)			3,107				428,994				—
Financial liabilities at fair value through profit or loss			—				(1,310	)			(4,145	)			—				—				(5,455	)			—
Derivative liabilities			—				12,049				—				(358,953	)			—				(346,904	)			8
Financial liabilities measured at amortized cost			(1,091,462	)			—				38,876				—				(34,187	)			(1,086,773	)			—
		￦	(558,155)				21,328				742				(159,036	)			6,976				(688,145	)			319,626

Maximum Exposure to Credit Risk

The carrying amount of financial assets represents the Company’s maximum exposure to credit risk. The maximum exposure to credit risk as of December 31, 2024 and 2025 are as follows:

(in millions of Won)		2024				2025
Cash and cash equivalents		￦	6,767,898				7,049,800
Derivative assets			962,876				662,573
Short-term financial instruments			1,212,643				491,841
Debt securities			516,372				1,099,767
Other securities			762,177				696,148
Other receivables			2,739,523				3,335,169
Trade accounts and notes receivable			10,849,267				11,203,682
Deposit instruments			6,445,428				7,167,658
Assets held for sale			—				2,238
		￦	30,256,184				31,708,876

Allowance for Doubtful Accounts

① Allowance for doubtful accounts as of December 31, 2024 and 2025 are as follows:

(in millions of Won)		2024				2025
Trade accounts and notes receivable		￦	366,109				574,918
Other accounts receivable			219,811				209,126
Loans			510,036				571,650
Others			18,414				9,410
		￦	1,114,370				1,365,104

Impairment Losses on Financial Assets

② Impairment losses on financial assets for the years ended December 31, 2024 and 2025 are as follows:

(in millions of Won)		2024				2025
Beginning		￦	952,719				1,114,370
Bad debt expenses			134,230				168,960
Other bad debt expenses(*1)			68,979				53,355
Less: Recovery of allowance for other bad debt accounts			(18,080	)			(18,513	)
Others(*2)			(23,478	)			46,932
Ending		￦	1,114,370				1,365,104

(*1) Other bad debt expenses are mainly related to loans and other accounts receivable.

(*2) Others for the years ended December 31, 2024 and 2025, include write-off amounting to ￦75,349 million and ￦33,648 million, respectively.

Aging and Impairment Losses of Trade Accounts and Notes Receivable and Other Receivables

③ The aging and allowance for doubtful accounts of trade accounts and notes receivable as of December 31, 2024 and 2025 are as follows:

		2024								2025
(in millions of Won)		Trade accounts and notes receivable				Allowance for doubtful accounts				Trade accounts and notes receivable				Allowance for doubtful accounts
Not past due		￦	9,438,161				8,774				9,367,077				11,690
Overdue less than 1 month			496,419				4,555				373,156				2,347
1 month - 3 months			272,977				3,087				242,259				932
3 months - 12 months			187,461				22,340				834,972				102,807
Over 12 months			820,358				327,353				961,136				457,142
		￦	11,215,376				366,109				11,778,600				574,918

④ The aging and allowance for doubtful accounts of other receivables as of December 31, 2024 and 2025 are as follows:

		2024								2025
(in millions of Won)		Other receivables				Allowance for doubtful accounts				Other receivables				Allowance for doubtful accounts
Not past due		￦	2,870,906				442,293				3,476,605				459,628
Overdue less than 1 month			68,592				216				81,948				25
1 month - 3 months			146,091				19,349				113,474				36,268
3 months - 12 months			60,825				6,702				139,074				26,423
Over 12 months			341,370				279,701				314,254				267,842
		￦	3,487,784				748,261				4,125,355				790,186

Contractual Maturities for Non-derivative Financial Liabilities

1) Contractual maturities of non-derivative financial liabilities are as follows:

(in millions of Won)		Book value				Contractual cash flow				Within 1 year				1 year - 5 years				After 5 years
Trade accounts and notes payable		￦	5,106,921				5,106,921				5,106,921				—				—
Borrowings			28,492,000				33,051,735				12,722,356				17,945,996				2,383,383
Financial guarantee liabilities(*1)			18,135				3,613,477				3,613,477				—				—
Lease liabilities			1,340,654				1,719,521				207,565				649,154				862,802
Other payables			2,734,725				2,734,965				2,657,699				77,266				—
		￦	37,692,435				46,226,619				24,308,018				18,672,416				3,246,185

(*1) For issued financial guarantee contracts, the maximum amount of the guarantee is allocated to the earliest period in which the guarantee could be called.

Contractual Maturities Analysis of Derivative Financial Liabilities

2) Contractual maturities for derivative financial liabilities are as follows:

(in millions of Won)		Within 1 year				1 year - 5 years				Total
Currency forward		￦	20,857				1,958				22,815
Currency swap			12,629				5,669				18,298
Others			16,461				—				16,461
		￦	49,947				7,627				57,574

Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block]

(2) The payment due dates for financial liabilities that are part of the supplier finance arrangements and for other financial liabilities are as follows:

Statement of financial position line item		Payment due date
Financial liabilities related to supplier finance arrangements		5 to 150 Days
Other comparable financial liabilities		7 to 90 Days

Currency risk [member]

Statement [LineItems]

Market Risk Exposure

(d) Currency risk

1) The Company is exposed to the risk that the fair value or future cash flows of a financial instrument will fluctuate because of the changes in foreign exchange rates. The exposure to currency risk as of December 31, 2024 and 2025 are as follows:

(in millions of Won)		2024								2025
		Assets				Liabilities				Assets				Liabilities
USD		￦	5,441,771				10,927,022				5,285,433				11,385,039
EUR			670,436				530,728				859,737				691,208
JPY			303,556				213,071				183,579				50,754
Others			2,280,424				367,264				1,388,889				296,563

Sensitivity Analysis for Market Risk

2) As of December 31, 2024 and 2025, provided that functional currency against foreign currencies other than functional currency hypothetically strengthens or weakens by 10%, the changes in gain or loss for the years ended December 31, 2024 and 2025 are as follows:

(in millions of Won)		2024								2025
		10% increase				10% decrease				10% increase				10% decrease
USD		￦	(548,525)				548,525				(609,961	)			609,961
EUR			13,971				(13,971	)			16,853				(16,853	)
JPY			9,049				(9,049	)			13,283				(13,283	)

Interest rate risk [member]

Statement [LineItems]

Market Risk Exposure

(e) Interest rate risk

1) The carrying amount of interest-bearing financial instruments as of December 31, 2024 and 2025 are as follows:

(in millions of Won)		2024				2025
Fixed rate
Financial assets		￦	16,067,746				16,949,804
Financial liabilities			(22,213,449	)			(23,619,701	)
		￦	(6,145,703	)			(6,669,897	)
Variable rate
Financial liabilities		￦	(4,690,019	)			(6,212,953	)

Sensitivity Analysis for Market Risk

2) Sensitivity analysis on the cash flows of financial instruments with variable interest rate

The Company’s interest rate risk mainly arises from borrowings with variable interest rate. As of December 31, 2024 and 2025, provided that other factors remain the same and the interest rate of borrowings with floating rates increases or decreases by 1%, the changes in interest expense for the years ended December 31, 2024 and 2025 are as follows:

(in millions of Won)		2024								2025
		1% increase				1% decrease				1% increase				1% decrease
Variable rate financial instruments		￦	(46,900)				46,900				(62,130	)			62,130

Carrying Amount of Financial Liabilities Related to Supplier Finance Arrangements

(f) Supplier finance arrangements

(1) The Company utilizes purchasing cards, purchasing loans, e-trade accounts receivable backed loans, and B2B/B2B plus loans under its supplier finance arrangements. The carrying amounts of the related financial liabilities and the line items in which they are presented in the consolidated statement of financial position are as follows:

(in millions of Won)		2024				2025
		Balance				Balance				Amount received by suppliers
Trade accounts and notes payable		￦	1,298,398				733,651				617,925
Accounts payable			273,366				263,327				7,643
		￦	1,571,764				996,978				625,568

X

- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 35M
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35M&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 71
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_71&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 71
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_71&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfCreditRiskExposureExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of carrying amounts, and the associated line items presented in the entity’s statement of financial position of financial liabilities that are part of a supplier finance arrangement.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2025-01-01
-Paragraph 44H
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_44H_b_i&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2025-01-01
-Paragraph 44H
-Subparagraph b
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_44H_b_ii&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 168
-Subparagraph b
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_168_b_ii&doctype=Standard
-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 168
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_168_b_i&doctype=Standard
-URIDate 2025-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 168
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_168_b_i&doctype=Standard
-URIDate 2025-03-27

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 168
-Subparagraph b
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_168_b_ii&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2025-01-01
-Paragraph 126
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2025-en-r&anchor=para_126&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 250
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_250&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 250
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_250&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Classes of financial instruments [domain]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 31
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_31&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the range of payment due dates of financial liabilities that are part of a supplier finance arrangement.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2025-01-01
-Paragraph 44H
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_44H_b_iii&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 168
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_168_b_iii&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 168
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_168_b_iii&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2025-01-01
-Paragraph 93
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2025-en-r&anchor=para_93_d&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 39
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_39_b&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 72
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_72_b&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 72
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_72_b&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_MaturityAnalysisForDerivativeFinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 72
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_72_a&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 39
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_39_a&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 72
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_72_a&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 40
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_40_a&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_SensitivityAnalysisForEachTypeOfMarketRisk
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of carrying amount and fair values of financial assets and financial liabilities by fair value explanatory.

+ References

No definition available.

+ Details

Name:	pkx_DisclosureOfCarryingAmountAndFairValuesOfFinancialAssetsAndFinancialLiabilitiesByFairValueExplanatory
Namespace Prefix:	pkx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of detailed information of financial assets that are either past due or impaired explanatory.

+ References

No definition available.

+ Details

Name:	pkx_DisclosureOfDetailedInformationOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory
Namespace Prefix:	pkx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of finance income and costs by category of financial instruments.

+ References

No definition available.

+ Details

Name:	pkx_DisclosureOfFinanceIncomeAndCostsByCategoryOfFinancialInstrumentsExplanatory
Namespace Prefix:	pkx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of sensitivity analysis of financial assets classified as Level 3 of fair value hierarchy.

+ References

No definition available.

+ Details

Name:	pkx_DisclosureOfSensitivityAnalysisOfFinancialAssetsClassifiedAsLevel3OfFairValueHierarchyExplanatory
Namespace Prefix:	pkx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Statements.

+ References

No definition available.

+ Details

Name:	pkx_StatementsLineItems
Namespace Prefix:	pkx_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: