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 10, 2020. The report serves to deliver the company's audited consolidated and separate financial statements for the fiscal year ended December 31, 2019, prepared in accordance with Korean IFRS.
Key Financial Metrics
The filing text confirms the existence of audited financial statements for the year ended December 31, 2019, but does not explicitly state specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity within the cover letter. These figures are contained in the attached exhibits (Exhibit 99.1 and Exhibit 99.2) which are incorporated by reference.
- Auditor: KPMG Samjong (for fiscal year 2019).
- Reporting Standard: Korean IFRS.
- Currency: Korean Won.
Material Changes
The filing notes a change in the independent auditor. KPMG Samjong served as the auditor for the fiscal year ended December 31, 2019, whereas Samil PricewaterhouseCoopers was the auditor for the fiscal year ended December 31, 2018. No other material changes or comparative financial data are detailed in the provided text.
Guidance, Outlook, and Risks
The provided text does not contain management commentary, forward-looking guidance, specific risk factors, contingencies, or unusual items. The document is strictly a transmittal of audited historical financial statements.
Investor Verification Checklist
- Review Exhibit 99.1 for the specific consolidated revenue, net income, and cash flow figures for 2019.
- Review Exhibit 99.2 for the separate financial statements of the parent company.
- Verify the auditor's opinion letter within the exhibits to ensure no qualifications were issued regarding the 2019 financial statements.
- Compare the 2019 figures in the exhibits against the 2018 data to assess year-over-year performance trends.