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Revenue from Contracts with Customers | 12 Months Ended
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Dec. 31, 2023
Revenue From Contracts With Customers [Abstract] |
Revenue from Contracts with Customers | Revenue from Contracts with Customers (1)Details of revenue from contracts with customers based on the service contract type and the timing of satisfaction of performance obligations are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Service contract |  |  |  |  |
Micro-transaction revenue |  |  |  |  |
Online game | ₩ | 70,566 |  |  | ₩ | 80,147 |  |  | ₩ | 64,382 |
Mobile game | 568,665 |  |  | 261,622 |  |  | 164,646 |
| 639,231 |  |  | 341,769 |  |  | 229,028 |
Royalties and license fees |  |  |  |  |
Online game | 10,451 |  |  | 9,109 |  |  | 10,988 |
Mobile game | 60,939 |  |  | 97,150 |  |  | 155,518 |
| 71,390 |  |  | 106,259 |  |  | 166,506 |
Others | 14,895 |  |  | 15,590 |  |  | 18,404 |
| 725,516 |  |  | 463,618 |  |  | 413,938 |
Timing of satisfaction of performance obligations |  |  |  |  |
At a point in time | 119 |  |  | 25 |  |  | 8 |
Over time | 725,397 |  |  | 463,593 |  |  | 413,930 |
| ₩ | 725,516 |  |  | ₩ | 463,618 |  |  | ₩ | 413,938 |
(2)Accounts receivables, incremental costs of obtaining a contract, and contract liabilities related to contracts with customers as of December 31, 2023 and 2022 are as follows:
| 2023 |  | 2022
| (In millions of Korean won)
Accounts receivable | ₩ | 71,213 |  |  | ₩ | 77,257 |
Incremental costs of obtaining a contract (Prepaid expenses) | 1,557 |  |  | 1,722 |
Contract liabilities (Deferred revenue) | 19,875 |  |  | 18,574 |
Micro-transaction revenue | 17,159 |  |  | 16,788 |
Royalties and license fees | 2,426 |  |  | 101 |
Website and application development | 290 |  |  | 1,685 |
(3)The amount of revenue recognized from previous period’s contract liabilities satisfied during the years ended December 31, 2023 and 2022 are Won 16,788 million and Won 12,622 million in Micro-transaction revenue; Won 71 million and Won 18 million in Royalties and license fees and Won 1,685 million and Won 840 million in Website and application development, respectively. (4)Transaction price allocated to unsatisfied performance obligations as of December 31, 2023, 2022 and 2021 are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Micro-transaction revenue |  |  |  |  |
Online game | ₩ | 10,216 |  |  | ₩ | 9,918 |  |  | ₩ | 9,374 |
Mobile game | 6,943 |  |  | 6,869 |  |  | 3,248 |
| 17,159 |  |  | 16,787 |  |  | 12,622 |
Royalties and license fees |  |  |  |  |
Online game | 164 |  |  | 49 |  |  | 96 |
Mobile game | 2,262 |  |  | 52 |  |  | 21 |
| 2,426 |  |  | 101 |  |  | 117 |
Website and application development | 290 |  |  | 1,686 |  |  | 840 |
Total | ₩ | 19,875 |  |  | ₩ | 18,574 |  |  | ₩ | 13,579 |
The Group’s management expects to recognize 91.0% (Won 18,090 million) of the transaction price allocated to contracts that have not been performed as of December 31, 2023 as revenue within 12 months. The remaining 9.0% (Won 1,785 million) is expected to be recognized as revenue thereafter. The amounts disclosed above do not include variable consideration which is constrained. (5)Details of incremental costs of obtaining a contract recognized as assets as of and for the years ended December 31, 2023 and 2022 are as follows:
| December 31, 2023 |  | December 31, 2022
| (In millions of Korean won)
Incremental costs of obtaining a contract | ₩ | 1,557 |  |  | ₩ | 1,722 |
Details of incremental costs of obtaining a contract recognized as cost of revenues as of December 31, 2023, 2022 and 2021 are as follows:
| 2023 |  | 2022 |  | 2021
| (In millions of Korean won)
Incremental costs of obtaining a contract recognized as cost of revenues | ₩ | 1,722 |  |  | ₩ | 861 |  |  | ₩ | 1,277 |

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