ESG Factbook

ENVIRONMENTAL

SOCIAL

GOVERNANCE

ECONOMIC

GHG Emissions (Scope 1, 2)

Category

Unit

2023

2024

2025

Total GHG Emissions (Scope 1 + Scope 2)1)

tCO₂eq

422.988

391.528

427.415


Direct Emissions (Scope 1)

tCO₂eq

17.855

18.779

14.672

Indirect Emissions (Scope 2, Location-based)2)

tCO₂eq

405.133

372.749

412.743

GHG Emissions Intensity (Scope 1 + Scope 2)3)

tCO₂eq/
KRW 100 million

0.06

0.07

0.08

1) GHG emissions data were calculated based on the headquarters business site for the reporting period.
2) 2024 data have been corrected due to a change in decimal place standards.
3) GHG Emissions Intensity (Scope 1 + Scope 2) = Total GHG Emissions (Scope 1 + Scope 2) ÷ Annual Revenue (separate Basis)


GHG Emissions (Scope 3)

Category

Unit

2023

2024

2025

Other Indirect GHG Emissions (Scope 3)1)

tCO₂eq

168.064

148.575

325.374


Category 5. Waste Generated in Operation2)

tCO₂eq

-

-

0.218

Category 6. Business Travel

tCO₂eq

168.064

148.575

218.252

Category 7. Employee Commuting2)

tCO₂eq

-

-

106.905

1) Each item is rounded to the third decimal place; consequently, the sum of individual figures may not exactly match the total due to rounding.  
    Scope 3 emissions for 2023 and 2024 were calculated for Category 6 (business travel) only. From 2025 onward, the calculation scope has been expanded to
    include business travel, employee commuting, and waste.
2) Data calculation began in 2025.


Energy

Category

Unit

2023

2024

2025

Total Energy Consumption1)

TJ

8.44

7.76

9.19


Non-Renewable Energy Consumption

TJ

8.44

7.76

9.19

- Electricity Consumption

TJ

6.94

6.25

7.56

- Mobile Combustion

TJ

0.27

0.28

0.22

- Heat/Steam Consumption

TJ

1.23

1.23

1.41

Renewable Energy Consumption

TJ

0

0

0

- Purchased Renewable Energy Consumption

TJ

0

0

0

- Self-Generated Renewable Energy Consumption

TJ

0

0

0

Energy Consumption Intensity2)

TJ/
KRW 100 million

0.00118

0.00146

0.00175

1) Energy consumption data were calculated based on the headquarters business site for the reporting period.
2) Energy Consumption Intensity = Total Energy Consumption ÷ Annual Revenue (separate Basis)
 

Water Resources

Category

Unit

2023

2024

2025

Total Water Withdrawal1)

Ton

3,296

3,366

3,594


Municipal Water

Ton

3,296

3,366

3,594

- Domestic Water2)

Ton

3,296

3,366

3,594

- Industrial Water

Ton

0

0

0

- Recycled Water

Ton

0

0

0

Surface Water

Ton

0

0

0

Groundwater

Ton

0

0

0

Seawater

Ton

0

0

0

Rainwater

Ton

0

0

0

Total Water Discharge

Ton

3,296

3,366

3,594

Total Water Consumption3)

Ton

0

0

0

Water Withdrawal Ratio in Water Stress Areas

%

0

0

0

Water Consumption Ratio in Water Stress Areas

%

0

0

0

1) Water resource data is calculated for Studio Dragon's headquarters facility during the reporting period.
2) 2025 total water withdrawal of DDMC (headquarters building) × Studio Dragon's exclusive floor area (8.75%)
     From 2025 onward, the calculation basis for Studio Dragon's exclusive floor area ratio has been changed (calculation basis: Studio Dragon's exclusive floor area
     = Studio Dragon's floor area ÷ total DDMC floor area excluding commercial space)
3) 2023 and 2024 data have been corrected due to changes in consumption calculation basis (calculation basis: total consumption = total water Withdrawal − total
     water discharge)


Pollutants

Category

Unit

2023

2024

2025

Nitrogen Oxides (NOx), Sulfur Oxides (SOx), and Other Significant Air Emissions1)

Ton

-

-

-

1) Studio Dragon does not directly operate or manage air pollution or water pollution emission facilities; therefore, related data is not calculated or managed
    (insufficient information)


Waste

Category

Unit

2023

2024

2025

Total Waste Generated1)

Ton

13.46

13.92

11.7


General Waste Generated2)

Ton

13.46

13.92

11.7

Designated Waste Generated

Ton

0

0

0

Waste Generation Intensity3)

Ton/
KRW 100 million

0.00189

0.00262

0.00223

Total Waste Treated

Ton

13.46

13.92

11.7


General Waste Treated

Ton

13.46

13.92

11.7

- General Waste Recycled4), 5)

Ton

13.46

13.92

11.7

- General Waste Incinerated (Energy Recovery)

Ton

0

0

0

- General Waste Incinerated (Without Energy 
   Recovery)

Ton

0

0

0

- General Waste Landfilled

Ton

0

0

0

- General Waste Other Treatment4)

Ton

0

0

0

Designated Waste Treated

Ton

-

-

-

- Designated Waste Recycled

Ton

-

-

-

- Designated Waste Incinerated (Energy Recovery)

Ton

-

-

-

- Designated Waste Incinerated (Without Energy
   Recovery)

Ton

-

-

-

- Designated Waste Landfilled

Ton

-

-

-

- Designated Waste Other Treatment

Ton

-

-

-

1) Data covers headquarters only; production site data aggregation planned from 2027 report onward
2) General waste data calculated based on currently available waste synthetic resin treatment volume
3) Waste Generation Intensity = Total Waste Generated ÷ Annual Revenue (separate Basis)
4) Following the expansion of the recycling volume calculation standard to include waste consigned to intermediate treatment operators, 2023 and 2024 data have
     been restated. (Previously, waste consigned to intermediate treatment operators was classified under other treatment volume.)
5) Beyond officially aggregated recycling volumes, Studio Dragon is working to reduce waste through set material reuse and prop reuse (Environmental Management
     & Resource Circulation)


Environmental Management

Category

Unit

2023

2024

2025

Green Procurement

KRW million

8.02

8.38

9.20

Environmental Regulatory Violations

Case

0

0

0

Number of Employees Receiving Environmental Training1)

Person

8

9

7

Ratio of Eco-Friendly Vehicles Owned

%

0

0

0

1) Audit collaboration department representatives and ESG team members

Employees1)

Category

Unit

2023

2024

2025

Total Employees2)

Person

177

174

180

By Gender

Male

Person

72

75

72

Female

Person

105

99

108

By Age

Under 30

Person

34

20

14

30 to 50

Person

138

147

159

Over 50

Person

5

7

7

By Nationality

Korean

Person

177

173

179

Other

Person

0

1

1

Permanent Employees (Regular, Indefinite Contract)

Person

174

169

175

By Gender

Male

Person

70

70

68

Female

Person

104

99

107

By Nationality

Korean

Person

174

168

174

Other

Person

0

1

1

Fixed-Term Employees (Executives, Short-Term Contract)

Person

3

5

5

By Gender

Male

Person

2

5

4

Female

Person

1

1

1

By Nationality

Korean

Person

3

5

5

Other

Person

0

0

0

Executives (Registered + Unregistered)

Person

3

4

4

Full-Time Employees

Person

177

174

180

By Gender

Male

Person

72

75

72

Female

Person

105

99

108

By Nationality

Korean

Person

177

173

179

Other

Person

0

1

1

Part-Time Employees

Person

0

0

0

Non-Guaranteed Hours Employees

Person

0

0

0

Non-Employee Workers3)

Person

19

15

14

By Type

Dispatch Workers (Dispatch)

Person

16

12

11

Executive Drivers (Outsourced)

Person

1

1

1

Cleaning Services (Outsourced)

Person

2

2

2

Percentage of Senior Management at Significant Locations of Operation that Are Hired from the Local Community4)

%

100

100

100

Local Hires (Permanent + Temporary)5)

Person

0

0

-

1) This report includes advisory directors whose contracts are automatically renewed annually as permanent employees, which may result in differences from the
    employee figures in the business report.
2) Total employees = Number of employees with indefinite employment periods (regular employees, permanent contract employees) + Fixed-term employees
    (executives, short-term contract employees).
     Figures are based on Studio Dragon headquarters head-count and represent year-end numbers.
3) Total number of workers who are not employees of the organization but whose work is controlled by the organization, performing administrative support duties.
     Figures represent year-end numbers.
4) Number of senior management with South Korean nationality ÷ Number of senior management employed in South Korea × 100 (Senior management scope:
     registered executives, unregistered executives)
5) No overseas hires.


Employee Diversity

Category

Unit

2023

2024

2025

Female Employees

Person

105

99

108

By Age

Under 30

Person

31

17

10

30 to 50

Person

74

80

95

Over 50

Person

0

2

3

By Position

Female Executives1)

Person (%)

1 (33)

0 (0)

0 (0)

Female Managers2)

Person (%)

9 (32)

9 (35)

10 (37)

Employees with Disabilities

Person

1

1

3

Foreign Employees

Person

0

1

1

1) Excluding honorary executives
2) First and second evaluation authority under internal performance management system (PMDS+)


Employees of Subsidiaries1)

Category

Unit

2023

2024

2025

Hwa&dam Pictures, Inc

Person

-

10

1

D+Studio2)

Person

-

1

2

GT:st Co., Ltd.

Person

-

-

9

Gill Pictures Co., Ltd.

Person

-

-

6

Next Scene

Person

-

-

4

JS Pictures Co., Ltd.

Person

-

-

5

Studio Dragon Investments, LLC3)

Person

-

-

0

Studio Dragon Productions, LLC3)

Person

-

-

0

Studio Dragon International, INC.3)

Person

-

-

0

1) Subsidiaries of Studio Dragon excluding companies with non-disclosed information; total number of employees as of the end of the period
    Data management commenced in 2024
2) Formerly KPJ Co., Ltd.; Culture Depot Co., Ltd. merged into D+Studio in 2025
3) Overseas subsidiaries operate as investment entities; substantive operational functions are performed through CJ ENM's Shared Service system, resulting in no
     on-site personnel
   

New Hires1)

Category

Unit

2023

2024

2025

Total New Hires

Person

18

22

26

By Gender

Male

Person (%)

10 (6)

10 (6)

10 (6)

Female

Person (%)

8 (5)

12 (7)

16 (9)

By Age

Under 30

Person (%)

2 (1)

0 (0)

3 (2)

30 to 50

Person (%)

16 (9)

21 (12)

23 (13)

Over 50

Person (%)

0 (0)

1 (5)

0 (0)

By Nationality

Korean

Person (%)

18 (10)

21 (12)

26 (14)

Other

Person (%)

0 (0)

1 (1)

0 (0)

1) Hiring Rate = Number of New Hires ÷ Total Employees × 100


Turnover

Category

Unit

2023

2024

2025

Total Employee Turnovers1), 2)

Person

22

25

21

By Gender

Male2)

Person (%)

10 (6)

7 (4)

14 (8)

Female

Person (%)

12 (7)

18 (10)

7 (4)

By Age

Under 30

Person (%)

1 (1)

0 (0)

3 (2)

30 to 50

Person (%)

21 (12)

22 (13)

16 (9)

Over 50

Person (%)

0 (0)

3 (12)

2 (10)

By Nationality

Korean

Person (%)

21 (12)

25 (14)

21 (12)

Other

Person (%)

1 (1)

0 (0)

0 (0)

Voluntary Turnover3)

Person (%)

22 (12)

20 (11)

14 (8)

1) Includes employees who resigned and transferred out
2) Correction of data entry error in 2024
3) Departure from the organization based on individual decision independent of organizational intent (e.g., voluntary resignation, entrepreneurship, or other personal
     circumstances, excluding retirement at mandatory age or termination).
     Turnover Rate = Number of Employee Turnovers ÷ Total Number of Employees × 100


Parental Leave

Category

Unit

2023

2024

2025

Number of Employees Eligible for Parental Leave 1)

Person

35

26

30

By Gender

Male

Person

20

17

17

Female

Person

15

9

13

Number of Employees Who Took Parental Leave

Person

1

2

4

By Gender

Male

Person

0

0

0

Female

Person

1

2

4

Number of Employees Who Returned After Parental Leave

Person

0

1

2

By Gender

Male

Person

0

0

0

Female

Person

0

1

2

Number of Employees Remaining Employed for 12 Months or More After Returning from Parental Leave

Person

0

0

1

By Gender

Male

Person

0

0

0

Female

Person

0

0

1

Return to Work Rate (Parental Leave)2)

%

-

100

100

By Gender

Male

%

-

-

-

Female

%

-

100

100

Retention Rate (Parental Leave)3)

%

0

0

100

By Gender

Male

%

-

-

-

Female

%

-

-

100

1) Employees with children aged 8 years or younger
2) Parental Leave Return Rate = Number of employees who returned after parental leave ÷ Number of employees expected to return after parental leave × 100
    (marked as ‘–‘(N/A) if no employees are expected to return)
3) Parental Leave Retention Rate = Number of employees who worked for 12 months or more after returning from parental leave ÷ Number of employees who
     returned from parental leave in the previous year × 100 (marked as ‘–‘(N/A) if no employees returned from parental leave in the previous year)


Employee Training

Category

Unit

2023

2024

2025

Total Employee Training Hours

Hour

2,124

2,698

3,260

By Gender

Male

Hour

850

1,425

1,167

Female

Hour

1,274

1,273

2,093

By Type1)

Managers

Hour

-

-

229

Non-Managers

Hour

-

-

3,031

Average Training Hours per Person

Hour

12

16

18

Total Employee Training Costs2)

KRW 10,000

22,510

4,681

12,330

Average Training Cost per Person

KRW 10,000

127

27

69

1) Category-based data tracking began in 2025 (as of 2025: managers—26 persons, non-managers—154 persons)
2) Includes costs invested in CJ CAMPUS and internal training programs


Labor-Management Communication

Category

Unit

2023

2024

2025

Coverage Ratio of Labor Management Council
(Open Council)1)

%

100

100

100

1) The previous calculation of 'Labor Management Council Membership Ratio' included a specific job category (personnel performing advisory work only).
    This category has been excluded and the ratio has been recalculated.
    While no collective bargaining agreement is in place, the company regularly consults on working conditions, employee benefits, and personnel systems through
    Labor Management Council (Open Council), and the results are applied to all employees (related matters are comprehensively addressed through the operation of
    Labor Management Councils).


Employee Performance Evaluation

Category

Unit

2023

2024

2025

Employees Received MBO Evaluation1)

Person (%)

170 (96)

164 (94)

168 (93)

By Gender

Male

Person

63 

68

63

Female

Person

107

96

105

By Employment Type


Regular

Person

-

-

168

Contract

Person

-

-

0

Dispatched

Person

-

-

0

By Type

Managers

Person

-

-

26

Non-Managers

Person

-

-

142

Employees Received 360-Degree Evaluation

Person (%)

164 (93)

160 (92)

165 (92)

1) MBO Evaluation Ratio = Employees Received MBO Evaluation / Total Number of Employees (PMDS+ Evaluation, KPI Evaluation)
    Detailed classification and aggregation systems by employee type (job function, position, etc.) are planned for future development and inclusion in future reports.


Employee Engagement

Category

Unit

2023

2024

2025

Employee Engagement1)

Engaged Employees / Survey Respondents

0.6

0.69

0.68

1) Employee Engagement = (Number of employees who responded that they are 'engaged' in their work) ÷ (Number of employees who responded to the survey)


Employee Compensation

Category

Unit

2023

2024

2025

Gender Pay Ratio1)

%

74

82

85

By Gender

Average Male Employee Compensation

KRW million

117

131

103

Average Female Employee Compensation

KRW million

87

108

88

Male Minimum Wage Ratio at Key Business Sites2)

%

149

146

116

Female Minimum Wage Ratio at Key Business Sites2)

%

133

143

163

Highest-Paid Employee to Median Employee Compensation Ratio3)

%

491

387

563

Highest-Paid Employee to Median Employee Compensation Increase Ratio4)

%

0

0

0

1) Gender Pay Ratio = 100 - {(Average Male Employee Compensation - Average Female Employee Compensation) ÷ Average Male Employee Compensation × 100}
    (Based on business report disclosure standards)
2) Minimum Wage Ratio = (Minimum Annual Salary as of Year-End ÷ 12) ÷ Statutory Minimum Wage for the Year
3) Highest-Paid Employee to Median Employee Compensation Ratio = Highest-Paid Employee Annual Total Compensation ÷ Median Annual Total Compensation of All
     Employees (excluding the highest-paid individual) × 100
4) Highest-Paid Employee to Median Employee Compensation Increase Ratio = Highest-Paid Employee Annual Compensation Increase Rate ÷ Median Annual Total
     Compensation Increase Rate of All Employees × 100
  

Occupational Health and Safety Management System

Category

Unit

2023

2024

2025

Number of Employees Covered by Occupational Health and Safety Management System

Person

177

174

170

Occupational Health and Safety Management System Coverage Rate

%

100

100

100

Number of Employees Covered by Occupational Health and Safety Management System Receiving Internal Audit

Person

177

174

170

Occupational Health and Safety Management System Coverage Rate Receiving Internal Audit

%

100

100

100

Number of Employees Covered by Occupational Health and Safety Management System Receiving Audit or Certification by Third Party1)

Person

-

174

170

Occupational Health and Safety Management System Coverage Rate Receiving Audit or Certification by Third Party1)

%

-

100

100

1) In 2024, the company obtained certification for the International Occupational Health and Safety Management System (ISO 45001).
    The ISO 45001-based occupational health and safety management system applies to all workers in workplaces, including the head office and production sites.
    However, due to the nature of production sites, the scale of project-based personnel and operational structure are fluid, and the variability of short-term personnel
    is significant, which creates limitations in calculating standardized headcount figures. Accordingly, quantitative data is calculated based on the company's
    employee headcount as of the end of the reporting period.
  

Employee Occupational Health and Safety1)

Category

Unit

2023

2024

2025

Injury

Number of Fatalities

Case

0

0

0

Fatality Rate

Case/million hour worked

0

0

0

Number of High-Consequence Injuries

Case

0

0

0

High-Consequence Injury Incident Rate

%

0

0

0

Recordable Work-Related Injuries

Case

0

0

0

Recordable Work-Related Injury Rate

Case/million hour worked

0

0

0

Illness

Number of Fatalities

Case

0

0

0

Number of Recordable Work-Related Illnesses

Case

0

0

0

Number of Lost Time Injuries (LTI)

Case

0

0

0

Lost Time Injury Frequency Rate (LTIFR)

Case/million hour worked

0

0

0

Number of Serious Accidents

Case

0

0

0

Work Hours

Hour

367,066

362,894

354,552

1) Partners' employees and production site personnel have varying project structures, work scopes, and participation periods, making it difficult to track and manage
    injury and illness incidents on a consistent basis. Accordingly, injury and illness incidents involving partners' employees and production site personnel are excluded
    from the scope of this disclosure.

Human Rights

Category

Unit

2023

2024

2025

Total number of incidents of discrimination1)

Case

0

0

0

Number of Human Rights-Related Reports Received2)

Case

1

1

0

Number of Human Rights-Related Reports Processed

Case

1

1

0

Human Rights Training Completion Rate3)

%

100

29

97

1) Legal actions and complaints registered through formal procedures, or cases of non-compliance identified by the organization through established procedures, as
    well as legal actions or complaints registered with reporting agencies or relevant authorities through official procedures, or instances of non-compliance with legal
    requirements identified by the organization through its established procedures.
2) Number of valid human rights-related reports received through the internal reporting system (CJ Online Reporting), including external workplace misconduct,
    sexual harassment, workplace bullying, and safety incidents.
3) In 2024, training was conducted in a voluntary participation format.

 

Community

Category

Unit

2023

2024

2025

Community Investment

Social Contribution Expenses: Donations

KRW 100 million

6.4

4.4

3

Total Volunteer Hours

Hour

65

164

52

Number of Employees Participating in Volunteering

Person

9

35

21

Proportion of Spending on Local Suppliers1)

%

100

100

100

1) All major operations and supply chains are located domestically

 

Supply Chain Management

Category

Unit

2023

2024

2025

Total Number of Partners Companies

Company

130

196

308

Management

Number of Partners Contracting Alignment with the Partner Code of Conduct1)

Company

-

-

95

Ratio of Partners Contracting Alignment with the Partner Code of Conduct1)

%

-

-

30.8

Number of Partners Assessed for Environmental Impacts

Company

-

-

-

Number of Partners Assessed for Safety Compliance when Selecting New Partners2)

Company

0

0

0

Percentage of Partners Assessed for Safety Compliance when Selecting New Partners 2)

%

0

0

0

Number of Partners with Identified Significant Negative Impacts3)

Company

-

-

-

Ratio of Partners Agreeing to Remediate Significant Negative Impacts

%

-

-

-

Ratio of Partners with Relationships Terminated Due to Significant Negative Impacts

%

-

-

-

Safety Training

Completion Rate of Partners Mandatory Safety Training: Managers

%

88

95

100

Completion Rate of Partners Mandatory Safety Training: Supervisors

%

82

95

100

Grievance Management

Number of Grievances Received from Partners

Case

2

0

0

Partners Grievance Resolution Rate4)

%

100

-

-

1) Applied from the second half of 2024; partner count and ratio not aggregated for 2024
2) Following selection of new vendors for scripted series production, safety qualification assessments are conducted (evaluation of safety management plans);
     vendor capability assessments are not performed prior to vendor selection
3) Process for identifying significant negative impacts is under development and will be applied in the future
4) Marked as '-‘(N/A)' when no grievance submissions are recorded

  

Information Security

Category

Unit

2023

2024

2025

Incidents

Total Number of Substantiated Complaints Received Concerning Breaches of Customer Privacy

Case

0

0

0

  - Complaints Received from Outside Parties and
     Substantiated by the Organization

Case

0

0

0

  - Complaints from Regulatory Bodies

Case

0

0

0

Total Number of Identified Leaks, Thefts, or Losses of Customer Data

Case

0

0

0

Number of Sanctions for Information Security Law Violations

Case

0

0

0

Board of Directors Composition1)

Category


Unit

2023

2024

2025

Total Number of Board of Directors Members

Person

3

4

4

By Gender

Male

Person

2

4

4

Female

Person (%)

1 (33)

0 (0)

0 (0)

Independent Directors

Number of Independent Directors

Person (%)

1 (33)

1 (25)

1 (25)

1) As of December 31 of each year


Board of Directors Operation

Category


Unit

2023

2024

2025

Board of Directors

Number of Board of Directors Meetings

Meeting

13

11

10

Number of Agenda Items Presented

Item

32

43

30

- Number of ESG Agenda Items
   Presented

Item

13

16

8

Executive Director Attendance Rate

%

100

100

100

Independent Director Attendance Rate

%

100

100

100

Committees

Independent Director Nomination Committee Attendance Rate

%

100

100

100

Sustainability Management Committee Attendance Rate

%

100

100

100

Internal Transactions Committee Attendance Rate

%

100

100

100


Ethics & Compliance

Category



Unit

2023

2024

2025

Ethics Training

Ethics Training Hours

Hour

298

471

300

Number of Employees Completing Ethics Training

Person

166

174

166

Mandatory Online Compliance Training Completion Rate

%

96

94

97

Ethics Reporting

Number of Ethics & Compliance Reports Received1)

Case

2

0

2

Number of Valid & Resolved Ethics & Compliance Reports2)

Case

2

0

1

Legal and Regulatory Violations

Number of Legal and Regulatory Violations

Case

0

0

0

By Type

Fines Incurred

Case

0

0

0

Non-Monetary Sanctions Imposed

Case

0

0

0

By Issue

Marketing and Labeling

Case

0

0

0

Information Security

Case

0

0

0

Fair Competition

Case

0

0

0

Anti-Corruption

Case

0

0

0

Number of Violations with Fines Paid

Case

0

0

0

By Period

Occurred in Current Reporting Period

Case

0

0

0

Occurred in Prior Reporting Period

Case

0

0

0

Total Fines Paid

KRW

0

0

0

By Period

Occurred in Current Reporting Period

KRW

0

0

0

Occurred in Prior Reporting Period

KRW

0

0

0

1) Total number of reports received, including invalid reports
    Correction of data entry error in 2024
2) Valid and invalid reports are classified according to internal standards, and actual investigations and corrective actions are based on the number of valid reports


Marketing and Labeling

Category


Unit

2023

2024

2025

Labeling

Number of Incidents of Non-Compliance with Product and Service Labeling Regulations

Case

0

0

0

Incidents Resulting in Fines or Penalties

Case

0

0

0

Incidents Resulting in Warnings

Case

0

0

0

Incidents of Non-Compliance with Voluntary Codes

Case

0

0

0

Marketing

Number of Incidents of Non-Compliance with Marketing Communications Regulations

Case

0

0

0

Incidents Resulting in Fines or Penalties

Case

0

0

0

Incidents Resulting in Warnings

Case

0

0

0

Incidents of Non-Compliance with Voluntary Codes

Case

0

0

0


Anti-Corruption

Category



Unit

2023

2024

2025

Corruption Risk Assessment 1)

Total number of operations assessed for risks related to corruption

Number

1

1

1

Percentage of operations assessed for risks related to corruption

%

100

100

100

Anti-Corruption Training 2)

Governance Body Members who Received Policy and Procedure Communication3)

Person (%)

2 (100)

3 (75)

3 (100)

Employees who Received Policy and Procedure Communication6)

Person (%)

177 (100)

167 (96)

166 (100)

Governance Body Members who Completed Training

Person (%)

2 (67)

2 (50)

2 (75)

Employees who Completed Training

Person (%)

149 (89)

103 (59)

110 (61)

Corruption Cases and Actions 4)

Total Number of Confirmed Incidents of Corruption

Case

0

-

-

- Total Number of Cases Resulting in Employee
   Dismissals or Disciplinary Actions

Case

0

-

-

- Total Number of Cases Where Contracts with
   Partners Were Terminated or Not Renewed
   Due to Corruption

Case

0

-

-

- Total Number of Public Legal Cases Related to Corruption Against the Organization or Employees and  Outcome

Case

0

-

-

Anti-Competitive5)

Number of Legal Actions Related to Anti-Competitive Conduct, Antitrust, and Monopoly Violations

Case

0

0

0

1) Completion of regular audit at Studio Dragon headquarters
2) Governance body scope: Full-time executives
3) Correction of data entry errors from 2023
4) Data for 2024 and 2025 not disclosed due to confidentiality
5) Information regarding legal proceedings initiated under laws enacted domestically or internationally to regulate competition prevention, antitrust, or
     monopolistic practices
6) The number of employees used as the denominator for the ratio was calculated as of the policy delivery date, and therefore may differ from the number of
     employees at the end of the reporting period

Economic Value Generated (Separate Basis)

Category


Unit

2023

2024

2025

Economic Value Generated

Sales 1)

KRW 100 million

7,137

5,317

5,258

Operating Profit

KRW 100 million

608

398

375

Net Income

KRW 100 million

480

345

69

Economic Value Distributed

Selling, General and Administrative Expenses

KRW 100 million

215

237

198

- Operating Expenses2)

KRW 100 million

94

104

95

Interest Expense

KRW 100 million

85

43

9

Employee Wages and Benefits

KRW 100 million

220

244

205

Corporate Tax3)

KRW 100 million

72

-52

23

Donations

KRW 100 million

6.4

4.4

4.3

Economic Value Retained

Total Assets

KRW 100 million

10,723

8,993

9,437

Total Liabilities

KRW 100 million

3,703

1,735

1,935

Total Equity

KRW 100 million

7,020

7,258

7,502

1) 2024 data corrected due to rounding of decimal places
2) Operating expenses include commission fees, advertising and promotional expenses, and other items from selling, general and administrative expenses,
     and exclude non-cash items (depreciation, allowance for doubtful accounts, etc.) and employee allocation items
3) 2024 data corrected for entry error


Taxation

Category


Unit

2023

2024

2025

Revenue from Third-Party Sales1)

KRW 100 million

5,556

3,572

3,273

Revenue from Intra-Group Transactions with Other Tax Jurisdictions

KRW 100 million

25

15

70

Pre-Tax Income/Loss

KRW 100 million

553

293

92

Acquisition Cost of Tangible Assets Excluding Cash and Cash Equivalents

KRW 100 million

92

101

112

Accumulated Depreciation of Tangible Assets Excluding Cash and Cash Equivalents

KRW 100 million

37

51

65

Book Value of Tangible Assets Excluding Cash and Cash Equivalents

KRW 100 million

55

51

47

Corporate Income Tax Paid in Cash2)

KRW 100 million

171

149

29

Corporate Income Tax Accrued on Profit/Loss

KRW 100 million

72

-52

23

Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax

-

Tax credits for film content and other tax credits

1) Correction of historical data due to changes in calculation methodology (calculation basis: total revenue minus related-party sales revenue)
2) Corporate income tax cash payments are calculated on the basis of the audit report to ensure consistency and alignment with external disclosure figures

logo_img

DREAM WITH DRAGON