Business Context and Reporting Period
This Form 6-K filing by GRAVITY Co., Ltd., a foreign private issuer based in Seoul, Korea, was submitted on April 13, 2021. The report serves to incorporate by reference the company's audited consolidated and separate financial statements for the fiscal years ended December 31, 2020, and December 31, 2019. The financial statements are prepared in accordance with Korean International Financial Reporting Standards (Korean IFRS) and expressed in Korean Won.
Key Financial Metrics
The filing text itself does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These metrics are contained within the attached exhibits (Exhibit 99.1 for consolidated statements and Exhibit 99.2 for separate statements) which are incorporated by reference but not detailed in the cover letter text.
Material Changes
The filing text does not explicitly detail material changes or comparative analysis between the 2020 and 2019 periods. Such analysis is expected to be found within the full financial statements referenced in the exhibits.
Guidance, Outlook, and Risks
The filing text contains no management commentary, forward-looking guidance, specific risk factors, or discussion of contingencies. The document is a procedural submission to deliver audited financial reports to the SEC.
Investor Verification Checklist
- Review Exhibit 99.1 for the full consolidated financial statements to verify revenue, net income, and cash flow figures for 2020 and 2019.
- Examine the independent auditor's report by KPMG Samjong included in the exhibits to confirm the scope of the audit and any qualifications.
- Check the separate financial statements in Exhibit 99.2 to distinguish parent company performance from consolidated subsidiary results.
- Verify the currency conversion rates used if analyzing the Korean Won figures in USD terms.