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Statements of Cash Flows (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure Of Cash Flow Statement [Abstract] |
Summary of Cash Generated From Operations | Cash generated from operations for the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  |  | (In millions of Korean won) |
Profit for the year |  | W |  | 62,556 |  |  | W |  | 39,730 |  |  | W |  | 31,386 |
Depreciation expense |  |  |  | 3,783 |  |  |  |  | 2,748 |  |  |  |  | 545 |
Amortization expense |  |  |  | 1,137 |  |  |  |  | 905 |  |  |  |  | 868 |
Bad debt expenses |  |  |  | 713 |  |  |  |  | 281 |  |  |  |  | 151 |
Unrealized foreign currency loss |  |  |  | 682 |  |  |  |  | 267 |  |  |  |  | 99 |
Interest expense |  |  |  | 186 |  |  |  |  | 277 |  |  |  |  | — |
Loss on retirement and disposal of property and equipment |  |  |  | — |  |  |  |  | — |  |  |  |  | 5 |
Impairment loss on intangible assets |  |  |  | 115 |  |  |  |  | 52 |  |  |  |  | 623 |
Impairment loss on other non-current assets |  |  |  | 1,456 |  |  |  |  | 434 |  |  |  |  | — |
Post-employment benefit expense (Reversal of allowance for retirement benefit) |  |  |  | 62 |  |  |  |  | (4 | ) |  |  |  | 50 |
Income tax expense |  |  |  | 25,455 |  |  |  |  | 11,526 |  |  |  |  | 3,053 |
Unrealized foreign currency gain |  |  |  | (321 | ) |  |  |  | (119 | ) |  |  |  | (81 | )
Interest income |  |  |  | (1,088 | ) |  |  |  | (1,626 | ) |  |  |  | (819 | )
Gain on disposal of property and equipment |  |  |  | — |  |  |  |  | (3 | ) |  |  |  | (16 | )
Reversal of allowance for doubtful accounts |  |  |  | (50 | ) |  |  |  | (34 | ) |  |  |  | — |
Gain on disposal of intangible assets |  |  |  | — |  |  |  |  | (1 | ) |  |  |  | — |
Change in accounts receivables |  |  |  | (29,116 | ) |  |  |  | 30,143 |  |  |  |  | (18,573 | )
Change in other receivables |  |  |  | 60 |  |  |  |  | 232 |  |  |  |  | 406 |
Change in accrued income |  |  |  | — |  |  |  |  | — |  |  |  |  | — |
Change in prepaid expenses |  |  |  | (2,134 | ) |  |  |  | 1,981 |  |  |  |  | 544 |
Change in prepayment |  |  |  | (2,755 | ) |  |  |  | (204 | ) |  |  |  | — |
Change in other current assets |  |  |  | 622 |  |  |  |  | (556 | ) |  |  |  | 192 |
Change in other non-current assets |  |  |  | 2,255 |  |  |  |  | (1,860 | ) |  |  |  | (1,137 | )
Change in accounts payables |  |  |  | 15,510 |  |  |  |  | (37,145 | ) |  |  |  | 27,319 |
Change in deferred revenue |  |  |  | 3,332 |  |  |  |  | (9,631 | ) |  |  |  | (2,707 | )
Change in withholdings |  |  |  | 1,218 |  |  |  |  | (397 | ) |  |  |  | 580 |
Change in accrued expenses |  |  |  | 181 |  |  |  |  | 140 |  |  |  |  | (7 | )
Change in other current liabilities |  |  |  | (1,256 | ) |  |  |  | 113 |  |  |  |  | (13 | )
Change in long-term deferred revenue |  |  |  | — |  |  |  |  | — |  |  |  |  | 100 |
Change in other non-current liabilities |  |  |  | (868 | ) |  |  |  | (463 | ) |  |  |  | — |
Change in advance receipt |  |  |  | — |  |  |  |  | 434 |  |  |  |  | — |
Total |  | W |  | 81,735 |  |  | W |  | 37,220 |  |  | W |  | 42,571 |
Summary of Significant Non-cash Transactions | Significant non-cash transactions for the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (In millions of Korean won) |
Reclassification of prepayment to intangible assets |  | W |  | 72 |  |  | W |  | 120 |  |  | W |  | — |
Increase (Decrease) of accounts payables relating to the acquisition of software |  |  |  | 1,144 |  |  |  |  | 33 |  |  |  |  | 226 |
Acquisitions of right-of-use assets |  |  |  | 3,784 |  |  |  |  | 2,637 |  |  |  |  | — |
Summary of Changes in Liabilities Arising From Financing Activities | Changes in liabilities arising from financing activities for the year ended December 31, 2020 and 2019 are as follows:
|  |  | 2020 |  |  |  | 2019 |
|  | (In millions of Korean won) |
Beginning of the year |  | W |  | 4,994 |  |  | W |  | 4,401 |
Cash flows used in financing activities – Payment of lease liabilities |  |  |  | (2,893 | ) |  |  |  | (2,034 | )
Cash flows from operating activities – Interest paid |  |  |  | (186 | ) |  |  |  | (277 | )
Non-cash transactions |  |  |  |  |  |  |  |  |  |
Acquisitions – leases |  |  |  | 3,784 |  |  |  |  | 2,637 |
Interest expense |  |  |  | 186 |  |  |  |  | 277 |
Early termination of leases |  |  |  | (14 | ) |  |  |  | (15 | )
Translation difference |  |  |  | 29 |  |  |  |  | 5 |
Ending of the year |  | W |  | 5,900 |  |  | W |  | 4,994 |

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