XML 42 R26.htm IDEA: XBRL DOCUMENT
v3.22.1

Statements of Cash Flows | 12 Months Ended
--- | ---
Dec. 31, 2021
Disclosure Of Cash Flow Statement [Abstract] |
Statements of Cash Flows | Statements of Cash Flows (1)Cash generated from operations for the years ended December 31, 2021, 2020 and 2019 are as follows:
| 2021 |  | 2020 |  | 2019
| (In millions of Korean won)
Profit for the year | ₩ | 65,880 |  |  | ₩ | 62,556 |  |  | ₩ | 39,730 |
Depreciation expense | 4,570 |  |  | 3,783 |  |  | 2,748 |
Amortization expense | 1,748 |  |  | 1,137 |  |  | 905 |
Bad debt expenses | 933 |  |  | 713 |  |  | 281 |
Unrealized foreign currency loss | 211 |  |  | 682 |  |  | 267 |
Interest expense | 115 |  |  | 186 |  |  | 277 |
Loss on disposal of property and equipment | 57 |  |  | — |  |  | — |
Impairment loss on intangible assets | 281 |  |  | 115 |  |  | 52 |
Impairment loss on other non-current assets | 1,087 |  |  | 1,456 |  |  | 434 |
Post-employment benefit expense (Reversal of allowance for retirement benefit) | 23 |  |  | 62 |  |  | (4) |
Income tax expense | 33,421 |  |  | 25,455 |  |  | 11,526 |
Unrealized foreign currency gain | (134) |  |  | (321) |  |  | (119) |
Interest income | (1,383) |  |  | (1,088) |  |  | (1,626) |
Gain on disposal of property and equipment | (7) |  |  | — |  |  | (3) |
Reversal of allowance for doubtful accounts | (132) |  |  | (50) |  |  | (34) |
Gain on disposal of intangible assets | — |  |  | — |  |  | (1) |
Others | (214) |  |  | — |  |  | — |
Change in accounts receivables | 5,530 |  |  | (29,116) |  |  | 30,143 |
Change in other receivables | (1,082) |  |  | 60 |  |  | 232 |
Change in prepaid expenses | (3,296) |  |  | (2,134) |  |  | 1,981 |
Change in prepayment | 2,165 |  |  | (2,755) |  |  | (204) |
Change in other current assets | 243 |  |  | 622 |  |  | (556) |
Change in other non-current assets | 144 |  |  | 2,255 |  |  | (1,860) |
Change in accounts payables | (8,512) |  |  | 15,510 |  |  | (37,145) |
Change in deferred revenue | 1,185 |  |  | 3,332 |  |  | (9,631) |
Change in withholdings | 686 |  |  | 1,218 |  |  | (397) |
Change in accrued expenses | 118 |  |  | 181 |  |  | 140 |
Change in other current liabilities | 34 |  |  | (1,256) |  |  | 113 |
Change in other non-current liabilities | (99) |  |  | (868) |  |  | (463) |
Change in advance receipt | — |  |  | — |  |  | 434 |
Total | ₩ | 103,572 |  |  | ₩ | 81,735 |  |  | ₩ | 37,220 |
(2)Significant non-cash transactions for the years ended December 31, 2021, 2020 and 2019 are as follows:
| 2021 |  | 2020 |  | 2019
| (In millions of Korean won)
Reclassification of prepayment to intangible assets | ₩ | 219 |  |  | ₩ | 72 |  |  | ₩ | 120 |
Increase of accounts payables relating to the acquisition of software | 667 |  |  | 1,144 |  |  | 33 |
Acquisitions of right-of-use assets | 6,055 |  |  | 3,784 |  |  | 2,637 |
(3)Changes in liabilities arising from financing activities for the year ended December 31, 2021 and 2020 are as follows:
| 2021 |  | 2020
| (In millions of Korean won)
Beginning of the year | ₩ | 5,900 |  |  | ₩ | 4,994 |
Cash flows used in financing activities – Payment of lease liabilities | (3,648) |  |  | (2,893) |
Cash flows from operating activities – Interest paid | (111) |  |  | (186) |
Non-cash transactions |  |  |
Acquisitions – leases | 6,055 |  |  | 3,784 |
Interest expense | 111 |  |  | 186 |
Early termination of leases | — |  |  | (14) |
Translation difference | 423 |  |  | 29 |
Ending of the year | ₩ | 8,730 |  |  | ₩ | 5,900 |

X
- Definition Disclosure of cash flow statement. + References No definition available. + Details
Name: | grvy_DisclosureOfCashFlowStatementAbstract
Namespace Prefix: | grvy_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for a statement of cash flows. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Section Presentation of a statement of cash flows -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS07_g10-17_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfCashFlowStatementExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration