Revenue (Tables)

12 Months Ended

Dec. 31, 2025

Summary of Revenue Disaggregated by Types of Revenue and Timing of Revenue Recognition

(a)	Disaggregation of revenue

Details of revenue disaggregated by types of revenue and timing of revenue recognition for the years ended December 31, 2023, 2024 and 2025 are as follows:

For the year ended December 31, 2023


(in millions of Won)			Infrastructure
	Steel		Trading		Construction		Logistics and others		Rechargeable Battery Materials		Others		Total
Types of revenue
Revenue from sales of goods	￦	39,435,236		20,973,059		—		17,923		3,775,215		—		64,201,433
Revenue from services		807,142		3,056,272		142,902		397,421		4,415		13,082		4,421,234
Revenue from construction contract		—		—		8,070,120		—		36,404		—		8,106,524
Others		150,895		4,175		17,460		55,269		8		99,551		327,358

	￦	40,393,273		24,033,506		8,230,482		470,613		3,816,042		112,633		77,056,549

Timing of revenue recognition
Revenue recognized at a point in time	￦	39,586,131		20,977,234		375,118		73,192		3,775,223		99,551		64,886,449
Revenue recognized over time		807,142		3,056,272		7,855,364		397,421		40,819		13,082		12,170,100

	￦	40,393,273		24,033,506		8,230,482		470,613		3,816,042		112,633		77,056,549

For the year ended December 31, 2024


(in millions of Won)			Infrastructure
	Steel		Trading		Construction		Logistics and others		Rechargeable Battery Materials		Others		Total
Types of revenue
Revenue from sales of goods	￦	38,049,273		20,059,155		—		11,894		2,783,237		—		60,903,559
Revenue from services		889,556		2,736,866		127,572		363,384		3,676		3,579		4,124,633
Revenue from construction contract		—		—		8,052,414		—		25,636		—		8,078,050
Others		165,266		7,752		64,285		46,464		—		69,399		353,166

	￦	39,104,095		22,803,773		8,244,271		421,742		2,812,549		72,978		73,459,408

Timing of revenue recognition
Revenue recognized at a point in time	￦	38,214,539		20,066,907		1,326,130		58,358		2,783,237		69,399		62,518,570
Revenue recognized over time		889,556		2,736,866		6,918,141		363,384		29,312		3,579		10,940,838

	￦	39,104,095		22,803,773		8,244,271		421,742		2,812,549		72,978		73,459,408

For the year ended December 31, 2025


(in millions of Won)			Infrastructure
	Steel		Trading		Construction		Logistics and others		Rechargeable Battery Materials		Others		Total
Types of revenue
Revenue from sales of goods	￦	36,276,548		21,387,183		—		1,174		2,036,620		759		59,702,284
Revenue from services		852,575		2,259,069		131,558		259,477		3,780		3,803		3,510,262
Revenue from construction contract		—		—		5,355,413		—		43,484		—		5,398,897
Others		155,736		97,852		20,506		48,047		12,434		40,920		375,495

	￦	37,284,859		23,744,104		5,507,477		308,698		2,096,318		45,482		68,986,938

Timing of revenue recognition
Revenue recognized at a point in time	￦	36,432,284		21,485,035		80,554		49,221		2,049,054		41,680		60,137,828
Revenue recognized over time (*1)		852,575		2,259,069		5,426,923		259,477		47,264		3,802		8,849,110

	￦	37,284,859		23,744,104		5,507,477		308,698		2,096,318		45,482		68,986,938

(*1)	The amount generated from the construction contract revenue recognized over time by POSCO Eco & Challenge Co., Ltd. is ￦ 5,193,949 million.

Summary of Contract Assets and Liabilities From Contracts With Customers

(b)	Details of contract assets and liabilities from contracts with customers as of December 31, 2024 and 2025 are as follows:


(in millions of Won)	2024		2025
Receivables
Trade accounts and notes receivable	￦	9,374,086		9,633,285

Contract assets
Due from customers for contract work		1,475,180		1,570,397

Contract liabilities(*)
Advances received		342,314		646,609
Due to customers for contract work		452,839		727,902
Unearned revenue		89,807		100,967

Summary Of Contract Liabilities Balance Explanatory

(*)	Details of the contract liabilities balance of POSCO Eco & Challenge Co., Ltd., a major subsidiary, that were recognized as revenue for the years ended December 31, 2024 and 2025 are as follows:


(in millions of Won)	2024		2025
Contract liability balance at the beginning of the reporting period recognized as revenue	￦	1,040,198		334,179