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Statements of Cash Flows | 12 Months Ended
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Dec. 31, 2023
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, 2023, 2022 and 2021 are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Profit for the year | ₩ | 131,982 |  |  | ₩ | 83,058 |  |  | ₩ | 65,880 |
Depreciation expense | 5,252 |  |  | 5,145 |  |  | 4,570 |
Amortization expense | 2,406 |  |  | 1,917 |  |  | 1,748 |
Bad debt expenses | 1,402 |  |  | 701 |  |  | 933 |
Unrealized foreign currency loss | 1,595 |  |  | 1,311 |  |  | 211 |
Interest expense | 162 |  |  | 127 |  |  | 115 |
Loss on disposal of property and equipment | — |  |  | — |  |  | 57 |
Impairment loss on intangible assets | 1,531 |  |  | 293 |  |  | 281 |
Impairment loss on other non-current assets | — |  |  | 177 |  |  | 1,087 |
Post-employment benefit expense | 23 |  |  | 66 |  |  | 23 |
Income tax expense | 36,717 |  |  | 26,824 |  |  | 33,421 |
Unrealized foreign currency gain | (1,417) |  |  | (689) |  |  | (134) |
Interest income | (11,492) |  |  | (4,501) |  |  | (1,383) |
Gain on disposal of property and equipment | (20) |  |  | (15) |  |  | (7) |
Reversal of allowance for doubtful accounts | — |  |  | — |  |  | (132) |
Others | 6 |  |  | 6 |  |  | (214) |
Change in accounts receivable | 2,365 |  |  | (38,199) |  |  | 5,530 |
Change in other receivables | (3,770) |  |  | 899 |  |  | (1,082) |
Change in prepaid expenses | 397 |  |  | (104) |  |  | (3,296) |
Change in prepayment | (1) |  |  | (1,641) |  |  | 2,165 |
Change in other current assets | (696) |  |  | 34 |  |  | 243 |
Change in other non-current assets | (3,486) |  |  | 218 |  |  | 144 |
Change in accounts payable | (13,837) |  |  | 43,900 |  |  | (8,512) |
Change in deferred revenue | (1,292) |  |  | 4,915 |  |  | 1,185 |
Change in withholdings | (262) |  |  | (631) |  |  | 686 |
Change in accrued expenses | 255 |  |  | 547 |  |  | 118 |
Change in other current liabilities | 165 |  |  | 301 |  |  | 34 |
Change in other non-current liabilities | 2,247 |  |  | 15 |  |  | (99) |
Total | ₩ | 150,232 |  |  | ₩ | 124,674 |  |  | ₩ | 103,572 |
(2)Significant non-cash transactions for the years ended December 31, 2023, 2022 and 2021 are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Reclassification of prepayment to intangible assets | ₩ | 102 |  |  | ₩ | 64 |  |  | ₩ | 219 |
Increase of accounts payable relating to the acquisition of software | 2,033 |  |  | 609 |  |  | 667 |
Acquisitions of right-of-use assets | 4,704 |  |  | 1,209 |  |  | 6,055 |
Increase of accounts payable relating to the acquisition of other intangible assets | 1,147 |  |  | — |  |  | — |
Reclassification of other non-current financial asset to other non- current assets | 1,030 |  |  | — |  |  | — |
(3)Changes in liabilities arising from financing activities for the year ended December 31, 2023, 2022 and 2021 are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Beginning of the year | ₩ | 5,963 |  |  | ₩ | 8,730 |  |  | ₩ | 5,900 |
Cash flows used in financing activities – Payment of lease liabilities | (4,083) |  |  | (3,918) |  |  | (3,648) |
Cash flows from operating activities – Interest paid | (157) |  |  | (122) |  |  | (111) |
Non-cash transactions |  |  |  |  |
Acquisitions – leases | 4,358 |  |  | 1,209 |  |  | 6,055 |
Interest expense | 157 |  |  | 122 |  |  | 111 |
Others | 260 |  |  | (124) |  |  | — |
Translation difference | 64 |  |  | 66 |  |  | 423 |
Ending of the year | ₩ | 6,562 |  |  | ₩ | 5,963 |  |  | ₩ | 8,730 |

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