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Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2025

Expenses that are recorded by nature as cost of sales, selling and administrative expenses, and other operating expenses in the consolidated statements of comprehensive income for the years ended December 31, 2023, 2024 and 2025 were as follows (excluding finance costs and income tax expense):


(in millions of Won)	2023		2024		2025
Raw material used, changes in inventories and others	￦	46,179,074		42,857,995		40,850,761
Employee benefits(*2)		4,660,771		5,075,621		5,231,514
Outsourced processing cost		10,377,087		10,333,545		8,464,877
Electricity and water expenses		1,099,970		1,200,587		1,275,012
Depreciation(*1)		3,325,088		3,530,770		3,693,288
Amortization		498,193		453,689		465,935
Freight and custody expenses		2,297,544		2,594,589		2,444,069
Sales commissions		68,138		102,114		94,092
Loss on disposal of property, plant and equipment		125,823		85,149		89,883
Impairment loss on property, plant and equipment		275,846		608,122		135,653
Impairment loss on intangible assets		129,907		47,993		51,640
Donations		67,393		75,261		90,443
Others		5,615,703		5,429,250		4,927,969

	￦	74,720,537		72,394,685		67,815,136

(*1)	Includes depreciation of investment property.

(*2)	The details of employee benefits expenses for the years ended December 31, 2023, 2024 and 2025 were as follows:


(in millions of Won)	2023		2024		2025
Wages and salaries	￦	4,375,123		4,769,925		4,878,407
Expenses related to post-employment benefits		285,648		305,696		353,107

	￦	4,660,771		5,075,621		5,231,514