GRAVITY Co., Ltd. Form 6-K Summary
Business Context and Reporting Period
This Form 6-K was filed by GRAVITY Co., Ltd., a foreign private issuer based in Seoul, Korea, on April 5, 2016. The filing covers the month of April 2016 and serves to distribute the Company's audited non-consolidated financial statements for the fiscal years ended December 31, 2015, and December 31, 2014.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These figures are contained within the attached Exhibit 99.1, which includes the non-consolidated financial statements prepared in Korean Won under Accounting Standards for Non-Public Entities in Korea (KAS-NPE).
Material Changes
The filing text does not explicitly detail material changes between the 2015 and 2014 periods. The document primarily acts as a vehicle to incorporate the audited financial statements by reference.
Guidance, Outlook, and Risks
The filing contains no management commentary, forward-looking guidance, or specific discussion of risks and contingencies. The document confirms that Deloitte Anjin LLC conducted the audits and expressed an opinion on the financial statements for the years ended December 31, 2015, and 2014.
Investor Verification Checklist
- Review Exhibit 99.1 for the actual numerical data regarding revenue, net income, and cash flows for 2014 and 2015.
- Verify the currency conversion rates used, as the statements are expressed in Korean Won.
- Confirm the scope of the audit, which covers non-consolidated statements only.
- Check the independent auditor's report within Exhibit 99.1 for any qualifications or emphasis of matter.