0001628280-24-047001 | 6-K | XBRL Viewer | Doubledown Interactive Co LTD

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Net income per share	9 Months Ended
Net income per share	Sep. 30, 2024
Earnings Per Share [Abstract]
Net income per share	Net income per share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding for the period, without consideration for potentially dilutive securities. Diluted net income per share is computed by dividing net income by the weighted-average number of common shares and dilutive common share equivalents outstanding for the period determined using the treasury-stock and if-converted methods. There were no potentially dilutive securities outstanding in either period presented.

Description of business (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Summary of Revenue by Major Customers

The following table summarizes the percentage of revenues and accounts receivable generated via our platform providers in excess of 10% of our total revenues and total accounts receivable:


	Revenue Concentration
	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Apple	49.5	%	56.5	%	50.3	%	55.7	%
Google	15.3	%	18.1	%	15.9	%	18.6	%
Facebook	13.3	%	16.2	%	14.2	%	17.2	%
Xsolla	10.5	%	7.1	%	8.3	%	6.4	%

Schedule of Concentration of Risk, by Risk Factor


	Accounts Receivable Concentration
	As of September 30,		As of December 31,
	2024		2023
Apple	53.8	%	59.3	%
Xsolla	16.2	%	11.3	%
Google	8.6	%	10.3	%
Facebook	7.2	%	9.9	%

Condensed Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common stock	Additional paid-in- capital	Accumulated other comprehensive income/(loss)	Retained earnings (deficit)	Equity attributable to noncontrolling interests
Balance, beginning of period (in shares) at Dec. 31, 2022		2,477,672
Balance, beginning of period at Dec. 31, 2022	$ 626,226	$ 21,198	$ 359,280	$ 19,360	$ 226,388	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	74,959				74,959
Pension adjustments, net of tax	(156)			(156)
Gain (loss) on foreign currency translation, net of tax	(3,168)			(3,168)
Balance, end of period (in shares) at Sep. 30, 2023		2,477,672
Balance, end of period at Sep. 30, 2023	697,860	$ 21,198	359,280	16,036	301,346	0
Balance, beginning of period (in shares) at Jun. 30, 2023		2,477,672
Balance, beginning of period at Jun. 30, 2023	672,799	$ 21,198	359,280	17,905	274,416
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	26,930				26,930
Pension adjustments, net of tax	(48)			(48)
Gain (loss) on foreign currency translation, net of tax	(1,821)			(1,821)
Balance, end of period (in shares) at Sep. 30, 2023		2,477,672
Balance, end of period at Sep. 30, 2023	697,860	$ 21,198	359,280	16,036	301,346	0
Balance, beginning of period (in shares) at Dec. 31, 2023		2,477,672
Balance, beginning of period at Dec. 31, 2023	727,890	$ 21,198	359,280	19,982	327,273	157
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	88,769				88,527	242
Pension adjustments, net of tax	208			208
Gain (loss) on foreign currency translation, net of tax	(1,000)			(937)		(63)
Dividends distributed to noncontrolling interests	(258)					(258)
Balance, end of period (in shares) at Sep. 30, 2024		2,477,672
Balance, end of period at Sep. 30, 2024	815,608	$ 21,198	359,280	19,253	415,800	77
Balance, beginning of period (in shares) at Jun. 30, 2024		2,477,672
Balance, beginning of period at Jun. 30, 2024	786,309	$ 21,198	359,280	14,986	390,758	87
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	25,143				25,042	101
Pension adjustments, net of tax	102			102
Gain (loss) on foreign currency translation, net of tax	4,165			4,165
Dividends distributed to noncontrolling interests	(111)					(111)
Balance, end of period (in shares) at Sep. 30, 2024		2,477,672
Balance, end of period at Sep. 30, 2024	$ 815,608	$ 21,198	$ 359,280	$ 19,253	$ 415,800	$ 77

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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+ Details

Acquisition	9 Months Ended
Acquisition	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisition	Acquisition Business Combination - SuprNation On October 31, 2023, the Company completed its acquisition of SuprNation, a European i-Gaming operator, which is now a direct, wholly-owned subsidiary of DDI-US, for a total cash purchase price of $30.6 million. There was also a payment into escrow of $5.5 million and a deferred payment of up to $6.5 million, relating to a holdback amount to be calculated based on SuprNation’s performance and financial results 18 months following the transaction close date. The transaction is expected to enable the Company to expand into the i-Gaming market. The Company accounted for the acquisition as a business combination. Transaction costs incurred by the Company in connection with the acquisition, including professional fees, were $2.0 million. Contemporaneously with entering into the definitive agreement, the Company also adopted an eighteen-month performance-based incentive plan for certain key employees of SuprNation, under which the key employees may earn up to a total of $6.5 million in addition to $5.5 million held in escrow, contingent upon the achievement of certain revenue and other performance targets by the acquired business and the continued employment of such key employees between 2023 and 2025. Such plan became effective at the closing of the transaction. The Company’s consolidated statement of operations as of September 30, 2024, includes SuprNation’s revenue of $24.0 million and pre-tax loss of $2.7 million for the nine months ended September 30, 2024.

Revenue from Contracts with Customers - Summary of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 82,981	$ 72,983	$ 259,360	$ 225,766
U.S.
Disaggregation of Revenue [Line Items]
Revenue	65,147	63,719	205,275	197,551
Canada
Disaggregation of Revenue [Line Items]
Revenue	4,980	5,101	14,800	15,121
United Kingdom
Disaggregation of Revenue [Line Items]
Revenue	6,133	572	19,287	1,708
International-other
Disaggregation of Revenue [Line Items]
Revenue	6,721	3,591	19,998	11,386
Mobile
Disaggregation of Revenue [Line Items]
Revenue	55,376	61,130	176,954	186,928
Web
Disaggregation of Revenue [Line Items]
Revenue	$ 27,605	$ 11,853	$ 82,406	$ 38,838

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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+ Details

Commitments and contingencies	9 Months Ended
Commitments and contingencies	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	Commitments and contingencies Legal contingencies On April 12, 2018, a class-action lawsuit was filed against DDI-US demanding a return of unfair benefit under the pretext that the Company’s social casino games are not legal in the State of Washington, United States. On August 29, 2022, DDI-US entered into an agreement in principle to settle the aforementioned case and associated proceedings, pursuant to which, among other things, DDI-US would contribute $145.25 million to the settlement fund. This agreement in principle received final court approval with the final contribution to the settlement fund made in June 2023. The Company recorded an accrual of $95.25 million for the year ended December 31, 2022, which was subsequently settled via a $95.25 million cash payment in the second quarter of 2023. Publishing and license agreements DoubleU Games We entered into the DoubleU Games License Agreement on March 7, 2018, and it was subsequently amended on July 1, 2019 and November 27, 2019. In March 2023, we, through DDI-US, entered into a new Game License Agreement with DoubleU Games with effect from January 1, 2023, which supersedes the prior DoubleU Games License Agreement. Pursuant to the new Game License Agreement, DoubleU Games grants us, through DDI-US, a non-exclusive and worldwide license to service and distribute certain DoubleU Games social casino game titles and sequels thereto in the social online game field of use. We are obligated to pay a royalty license fee equal to a certain fixed percentage of the net sales of the licensed game titles to DoubleU Games in connection with these rights. As of September 30, 2024, we licensed approximately 49 game titles under the terms of this agreement. In October 2023, we, through DDI-US, entered into a Game Development Services Agreement with DoubleUGames, pursuant to which DDI-US will pay service fees to DoubleU Games for certain game maintenance services and product planning and user analysis services provided by DoubleU Games. We incurred total service fees of $3.5 million for the nine months ended September 30, 2024. International Gaming Technologies (“IGT”) In 2017, we entered into a Game Development, Distribution, and Services agreement with IGT, and it was subsequently amended on January 1, 2019. Under the terms of the agreement, IGT will deliver game assets so that we can port (a process of converting the assets into functioning slot games by platform) the technology for inclusion in our gaming apps. The agreement includes game assets that are used to create new games. Under the agreement, we pay IGT a royalty rate of 7.5% of revenue for their proprietary assets and 15% of revenue for third-party game asset types. We also pay a monthly fee for porting. The initial term of the agreement is ten (10) years with up to two additional five-year periods. Costs incurred in connection with this agreement for the three months ended September 30, 2024 and 2023 totaled $1.0 million and $1.5 million, respectively, and are recognized as a component of cost of revenue. Costs incurred in connection with this agreement for the nine months ended September 30, 2024 and 2023 totaled $3.4 million and $5.4 million, respectively, and are recognized as a component of cost of revenue.

Fair value measurements - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fixed time or certificates of deposit, maturity (in days)	90 days
Short-term investments	$ 80,000	$ 67,756
Fair Value, Inputs, Level 3 \| Senior Notes
Amount by which the fair value of debt exceeds the carrying value	1,500
Money Market Funds and Korean Market Government Bonds
Cash equivalents, carrying value	292,700	206,900
Money Market Funds \| Fair Value, Inputs, Level 2
Short-term investments	$ 80,000	$ 67,800

Income taxes	9 Months Ended
Income taxes	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income taxes	Income taxes We are subject to federal and state income taxes in Korea, the United States, Malta and Sweden. We account for our provision for income taxes in accordance with ASC 740, Income Taxes, which requires an estimate of the annual effective tax rate for the full year to be applied to the interim period, taking into account year-to-date amounts and projected results for the full year. Our effective tax rate varies from the statutory Korean income tax rate due to the effect of foreign rate differential, withholding taxes, state and local income taxes, notional interest deduction, FDII deduction, and valuation allowances on deferred tax assets in certain jurisdictions. Our effective tax rate could fluctuate significantly from quarter to quarter based on variations in the estimated and actual level of pre-tax income or loss by jurisdiction, changes in enacted tax laws and regulations, and changes in estimates regarding non-deductible expenses and tax credits. As of September 30, 2024, and December 31, 2023, we have provided a valuation allowance against our net deferred tax assets that we believe, based on the weight of available evidence, are not more likely than not to be realized. The income tax expense of $26.2 million for the nine months ended September 30, 2024, reflects an effective tax rate of 22.8% which is equivalent to the effective tax rate of 22.8% for the nine months ended September 30, 2023. The effective tax rate of 22.8% for the nine months ended September 30, 2024, is higher than the Korean statutory rate of 19%, primarily due to foreign rate differential and state taxes.

- Definition

The entire disclosure for income tax.

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-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Related party transactions (Tables)

9 Months Ended

Sep. 30, 2024

Summary of Expenses Charged by Controlling Shareholder

The following is a summary of expenses charged by our controlling shareholder, DoubleU Games (in thousands):


	Three months ended September 30,				Nine months ended September 30,				Statement of Income and Comprehensive Income Line Item
	2024		2023		2024		2023
Royalty expense (see Note 11)	$	564	$	513	$	1,805	$	1,963	Cost of revenue
Interest expense (see Note 5)	425		442		1,268		1,323		Interest expense
Rent expense (see Note 9)	277		308		935		932		General and administrative expense
Other expense	1,339		41		3,658		176		General and administrative expense

Summary of Amounts Due to our Controlling Shareholder

Amounts due to our controlling shareholder, DUG, are as follows (in thousands):


	At September 30,		At December 31,		Statement of Consolidated Balance Sheet Line Item
	2024		2023
4.6% Senior Notes due to related party due 2024	$	—	$	38,778	Current portion of borrowings with related party
4.6% Senior Notes due to related party due 2026	37,890		—		Long-term borrowing with related party
Royalties and other expenses	1,503		1,618		A/P and accrued expenses
Short-term lease liability	719		1,298		Short-term operating lease liabilities
Accrued interest on 4.6% Senior Notes with related party	—		9,501		Other current liabilities
Accrued interest on 4.6% Senior Notes with related party	605		—		Other non-current liabilities
Long-term lease liability	1,959		4,414		Long-term lease liabilities

Debt (Tables)

9 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Summary of Debt

The components of debt at September 30, 2024 and December 31, 2023 are as follows (in thousands):


	As of September 30,		As of December 31,
	2024		2023
4.60% Senior Notes due to related party due 2026	$	37,890	$	38,778
Total debt	37,890		38,778
Less: Short-term debt	—		38,778
Total Long-term debt	$	37,890	$	—

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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-Section S99
-Paragraph 1
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-SubTopic 30
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-Section 45
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-7

+ Details

Revenue from Contracts with Customers

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers

Our social and mobile apps operate on a free-to-play model, whereby game players may collect virtual currency free of charge through the passage of time or through targeted marketing promotions. If a game player wishes to obtain virtual currency above and beyond the level of free virtual currency available to that player, the player may purchase additional virtual currency. Once a purchase is completed, the virtual currency is deposited into the player’s account and is not separately identifiable from previously purchased virtual currency or virtual currency obtained by the game player for free.

Once obtained, virtual currency (either free or purchased) cannot be redeemed for cash nor exchanged for anything other than gameplay within our apps. When virtual currency is played on any of our games, the game player could “win” and would be awarded additional virtual currency or could “lose” and lose the future use of that virtual currency. We have concluded that our virtual currency represents consumable goods, because the game player does not receive any additional benefit from the games and is not entitled to any additional rights once the virtual currency is substantially consumed.

Control transfers when the virtual currency is consumed for gameplay. We recognize revenue from player purchases of virtual currency based on the consumption of this currency. We determined through a review of play behavior that game players generally do not purchase additional virtual currency until their existing virtual currency balances, regardless of source (e.g., bonus currency, gifted currency through social media channels, daily free chips, etc.), have been substantially consumed.

Based on an analysis of customers’ historical play behavior, purchase behavior, and the amount of virtual currency outstanding, we are able to estimate the rate that virtual currency is consumed during gameplay. Accordingly, revenue is recognized using a user-based revenue model with the period between purchases representing the timing difference between virtual currency purchase and consumption. This timing difference is relatively short.

We continuously gather and analyze detailed customer play behavior and assess this data in relation to our judgments used for revenue recognition.

We generate a small portion of our revenue from subscription services. All monthly subscription fees are prepaid and non-refundable for a one-month period and auto-renew until the end customer terminates the service with the platform provider the subscription services originated. The subscription revenue is recognized on a daily basis beginning on the original date of purchase and has no impact on a customer purchased virtual currency.

Disaggregation of revenue

We believe disaggregation of our revenue based on platform and geographical location are appropriate categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors.

The following table represents our disaggregation of revenue between mobile and web platforms (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Mobile	$	55,376	$	61,130	$	176,954	$	186,928
Web	27,605		11,853		82,406		38,838
Total	$	82,981	$	72,983	$	259,360	$	225,766

The following table presents our revenue disaggregated based on the geographical location of our players (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
U.S.	$	65,147	$	63,719	$	205,275	$	197,551
Canada	4,980		5,101		14,800		15,121
United Kingdom	6,133		572		19,287		1,708
International-other (1)	6,721		3,591		19,998		11,386
Total	$	82,981	$	72,983	$	259,360	$	225,766

(1)Geographic location is presented as "International-other" when location data is not available.

Principal-agent considerations

Our revenue contracts are with game players who are our customers. We have exclusive control over all content, pricing, and overall functionality of games accessed by players. Our games are played on various third-party platforms for which the platform providers collect proceeds from our customers and remit us an amount after deducting a fee for processing and other agency services. We record revenue at the gross amount charged to our customers and classify fees paid to platform providers (such as Apple, Facebook, and Google) within cost of revenue, contract assets, contract liabilities and other disclosures.

Contract assets, contract liabilities and other disclosures

Customer payments are based on the payment terms established in our contracts. Payments for purchase of virtual currency are required at time of purchase, are non-refundable and relate to non-cancellable contracts that specify our performance obligations. All payments are initially recorded as revenue, as the player has no right of return after the purchase, consistent with our standard terms and conditions. Based on our analysis, at each period end, we estimate the number of days to consume virtual currency. This represents the revenue amount where the performance obligation has not been met and is deferred as a contract liability until we satisfy the obligation. The contract asset consists of platform fees for which revenue has not been recognized.

The following table summarized our opening and closing balances in contract assets and contract liabilities (in thousands):


	As of September 30,		As of December 31,
	2024		2023
Contract assets(1)	$	445	$	756
Contract liabilities	1,482		2,520

(1)Contract assets are included within prepaid expenses and other assets in our consolidated balance sheet.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/606/tableOfContent

+ Details

Leases - Additional Information (Details) - ft²	Sep. 30, 2024	Oct. 31, 2023	Sep. 30, 2023	Jul. 31, 2012
Minimum
Lessee, operating lease, remaining lease term (in months)	25 years
Maximum
Lessee, operating lease, remaining lease term (in months)	69 months
Seattle
Area of land (in square feet)				13,219,000
Malta
Area of land (in square feet)		4,770,000
Gangnamgu
Area of land (in square feet)			15,673,000

Revenue from Contracts with Customers - Summary of Contract Assets and Contract Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Contract With Customer Asset And Liability [Line Items]
Contract liabilities	$ 1,482	$ 2,520
Prepaid Expenses And Other Assets
Contract With Customer Asset And Liability [Line Items]
Contract assets	$ 445	$ 756

Income taxes - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income tax (expense) benefit	$ 8,794	$ 7,796	$ 26,161	$ 22,116
Effective income tax rate reconciliation percentage			22.80%	22.80%
Effective income tax rate reconciliation at federal statutory income tax rate			19.00%

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
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+ Details

Leases (Tables)

9 Months Ended

Sep. 30, 2024

Leases [Abstract]

Summary of Cash Flow Information Related to Operating Leases

Supplemental balance sheet and cash flow information related to operating leases is as follows (in thousands):


	As of September 30, 2024		As of December 31, 2023
Total operating lease right-of-use asset, net	$	4,450	$	7,130
Short-term operating lease liabilities	917		3,157
Long-term operating lease liabilities	3,753		4,420
Total operating lease liabilities	$	4,670	$	7,577
Operating lease costs	$	1,805	$	3,201

Supplemental cash flow information related to leases was as follows (in thousands):


	Nine months ended		Nine months ended
	September 30, 2024		September 30, 2023
Cash paid for amounts included in the measurement of operating lease liabilities	$	1,793	$	2,547
Right-of-use assets obtained in exchange for new lease obligations	$	—	$	—
Net decrease to operating lease ROU assets resulting from remeasurements of lease obligations	$	1,050	$	—

Debt

9 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Debt

The components of debt at September 30, 2024 and December 31, 2023 are as follows (in thousands):


	As of September 30,		As of December 31,
	2024		2023
4.60% Senior Notes due to related party due 2026	$	37,890	$	38,778
Total debt	37,890		38,778
Less: Short-term debt	—		38,778
Total Long-term debt	$	37,890	$	—

4.60% Senior Notes due to related party due 2026

The 4.60% Senior Notes due to related party, which in aggregate total KRW100 billion at inception, accrue 4.60% interest quarterly on the outstanding principal amount until maturity. Accrued interest and outstanding principal, after deducting any voluntary repayments, are due in full at maturity (May 27, 2026).

Voluntary principal and interest payments were made in June and September 2020. Principal of KRW20 billion and interest of KRW1.2 billion were paid in June 2020 and principal of KRW30 billion and interest of KRW3.1 billion were paid in September 2020. In May 2024, a voluntary interest payment of KRW13.2 billion was made, and the maturity of the remaining outstanding principal amount under the 4.60% Senior Notes was extended by two years to May 27, 2026.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

Description of business - Additional Information (Details) € in Millions, $ in Millions			9 Months Ended	12 Months Ended
	Oct. 31, 2023 EUR (€)	Oct. 27, 2023 USD ($)	Sep. 30, 2024 segment	Dec. 31, 2017 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Foreign currency exchange rate, translation		1.064
Number of operating segments \| segment			1
SuprNation
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price	€ 34.3	$ 36.5
DoubleU Games Co., Ltd. \| Equity Investee
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity interest, ownership percentage			67.10%
Non-DoubleU Games, Co., Ltd.
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Minority interest, ownership percentage			32.90%
STIC Special Situation Private Equity Fund
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Minority interest, ownership percentage			19.40%
Participants in IPO
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Minority interest, ownership percentage			13.50%
International Gaming Technologies
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price \| $				$ 825.0

Related party transactions - Summary of Expenses Charged by Controlling Shareholder (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Related Party Transaction [Line Items]
Interest expense	$ 457	$ 443	$ 1,292	$ 1,341
Cost of revenue
Related Party Transaction [Line Items]
Royalty expense	564	513	1,805	1,963
Interest expense
Related Party Transaction [Line Items]
Interest expense	425	442	1,268	1,323
General and administrative expense
Related Party Transaction [Line Items]
Rent expense	277	308	935	932
Other expense	$ 1,339	$ 41	$ 3,658	$ 176

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Subsequent events On October 4, 2024, the Company entered into a Mutual Termination Agreement to terminate that certain Game Development Agreement previously entered into by and between the Company and DDI-US, with effect from August 31, 2024. Concurrently with the termination, the Company, through DDI-US, entered into a new Game Development Agreement with DoubleU Games, with effect from September 1, 2024. Pursuant to the new Game Development Agreement, DoubleU Games will develop certain social casino game software and titles for the Company, and the Company will pay DoubleU Games development fees equal to DoubleU Games’ development costs plus a certain percentage of such development costs. The initial term of the new Game Development Agreement is three years, subject to early termination or renewal.

Condensed Consolidated Statements of Income and Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest expense	$ 457	$ 443	$ 1,292	$ 1,341
Cost of Sales
Royalty expense	564	513	1,805	1,963
Related Party
Interest expense	425	442	1,268	1,323
Related Party \| Cost of Sales
Royalty expense	564	513	1,805	1,963
Related Party \| General and administrative expense
Rental and general and administrative expenses	$ 1,616	$ 349	$ 4,593	$ 1,108

Acquisition - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Oct. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Business Acquisition [Line Items]
Revenue		$ 82,981	$ 72,983	$ 259,360	$ 225,766
Income (loss) before tax		$ 33,937	$ 34,726	114,930	$ 97,075
SuprNation
Business Acquisition [Line Items]
Total cash purchase price	$ 30,600
Consideration transferred, escrow	5,500
Contingent consideration liability	$ 6,500
Performance-based holdback, term (in months)	18 months
Transaction costs	$ 2,000
Revenue				24,000
Income (loss) before tax				$ (2,700)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 292,651	$ 206,911
Short-term investments	80,000	67,756
Accounts receivable, net	33,376	32,517
Prepaid expenses, and other assets	9,895	8,570
Total current assets	415,922	315,754
Property and equipment, net	583	444
Operating lease right-of-use assets, net	4,450	7,130
Intangible assets, net	49,377	51,571
Goodwill	396,887	396,704
Deferred tax asset	10,936	28,934
Other non-current assets	1,694	2,807
Total assets	879,849	803,344
Liabilities and Shareholders’ Equity
Accounts payable and accrued expenses	13,203	13,293
Short-term operating lease liabilities	917	3,157
Income taxes payable	240	112
Contract liabilities	1,482	2,520
Current portion of borrowings with related party	0	38,778
Other current liabilities	3,728	10,645
Total current liabilities	19,570	68,505
Long-term borrowings with related party	37,890	0
Long-term operating lease liabilities	3,753	4,420
Deferred tax liabilities, net	360	848
Other non-current liabilities	2,668	1,681
Total liabilities	64,241	75,454
Shareholders’ equity
Common stock, KRW 10,000 par value—200,000,000 Shares authorized; 2,477,672 issued and outstanding	21,198	21,198
Additional paid-in-capital	359,280	359,280
Accumulated other comprehensive income	19,253	19,982
Retained earnings	415,800	327,273
Total shareholders’ equity attributable to shareholders of DoubleDown Interactive Co. Ltd.	815,531	727,733
Equity attributable to noncontrolling interests	77	157
Total equity	815,608	727,890
Total liabilities and shareholders’ equity	$ 879,849	$ 803,344

Commitments and contingencies - Additional Information (Details) $ in Thousands		3 Months Ended			9 Months Ended		12 Months Ended
	Aug. 29, 2022 USD ($)	Sep. 30, 2024 USD ($) titles	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) titles period	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Loss contingency accrual, payments				$ 95,250
Purchase commitment, number of additional optional periods \| period					2
Optional purchase commitment, term (in years)					5 years
International Gaming Technologies
Purchase commitment, term (in years)					10 years
Cost of revenue		$ 1,000	$ 1,500		$ 3,400	$ 5,400
International Gaming Technologies \| Proprietary Assets
Percentage of royalty on revenue		7.50%			7.50%
International Gaming Technologies \| Third Party Game Asset Types
Percentage of royalty on revenue		15.00%			15.00%
Maximum
Litigation settlement, amount awarded to other party	$ 145,250
Loss contingency accrual, payments							$ 95,250
DoubleU Games License Agreement
Number of titled games \| titles		49			49
Game Development And Services Agreement With Double U Games
Services fees for game maintenance and product planning					$ 3,500

Description of business - Summary of Percentage of Revenues (Details) - Customer Concentration Risk	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenue Concentration \| Apple
Revenue, Major Customer [Line Items]
Concentration risk, percentage	49.50%	56.50%	50.30%	55.70%
Revenue Concentration \| Facebook
Revenue, Major Customer [Line Items]
Concentration risk, percentage	10.50%	7.10%	8.30%	6.40%
Revenue Concentration \| Google
Revenue, Major Customer [Line Items]
Concentration risk, percentage	15.30%	18.10%	15.90%	18.60%
Revenue Concentration \| Xsolla
Revenue, Major Customer [Line Items]
Concentration risk, percentage	13.30%	16.20%	14.20%	17.20%
Accounts Receivable Concentration \| Apple
Revenue, Major Customer [Line Items]
Concentration risk, percentage			53.80%		59.30%
Accounts Receivable Concentration \| Facebook
Revenue, Major Customer [Line Items]
Concentration risk, percentage			16.20%		11.30%
Accounts Receivable Concentration \| Google
Revenue, Major Customer [Line Items]
Concentration risk, percentage			8.60%		10.30%
Accounts Receivable Concentration \| Xsolla
Revenue, Major Customer [Line Items]
Concentration risk, percentage			7.20%		9.90%

Goodwill and intangible assets - Summary of Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, gross amount	$ 651,780	$ 651,597
Goodwill, impairment loss	(254,893)	(254,893)
Goodwill, net amount	396,887	396,704
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization	(135,266)	(132,861)
Intangible Assets, Net (Including Goodwill) [Abstract]
Total goodwill and intangible assets, gross	851,423	851,029
Accumulated amortization	(135,266)	(132,861)
Impairment	(269,893)	(269,893)
Total goodwill and intangible assets, net	446,264	448,275
Trademarks
Indefinite-lived Intangible Assets [Line Items]
Intangible assets, gross amount	50,000	50,000
Impairment	(15,000)	(15,000)
Intangible assets, net	$ 35,000	35,000
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Useful life (in years)	4 years
Intangible assets, gross amount	$ 84,377	84,271
Accumulated amortization	(77,149)	(75,387)
Intangible assets, net amount	7,228	8,884
Intangible Assets, Net (Including Goodwill) [Abstract]
Accumulated amortization	(77,149)	(75,387)
Purchased technology
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross amount	52,803	52,707
Accumulated amortization	(46,100)	(45,544)
Intangible assets, net amount	6,703	7,163
Intangible Assets, Net (Including Goodwill) [Abstract]
Accumulated amortization	$ (46,100)	(45,544)
Purchased technology \| Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life (in years)	5 years
Purchased technology \| Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life (in years)	10 years
Development costs
Finite-Lived Intangible Assets [Line Items]
Useful life (in years)	3 years
Intangible assets, gross amount	$ 9,486	9,486
Accumulated amortization	(9,486)	(9,486)
Intangible assets, net amount	0	0
Intangible Assets, Net (Including Goodwill) [Abstract]
Accumulated amortization	(9,486)	(9,486)
Software
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross amount	2,977	2,968
Accumulated amortization	(2,531)	(2,444)
Intangible assets, net amount	446	524
Intangible Assets, Net (Including Goodwill) [Abstract]
Accumulated amortization	$ (2,531)	$ (2,444)
Software \| Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life (in years)	4 years
Software \| Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life (in years)	5 years

Defined benefit pension Plan - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Defined Benefit Pension Plan [Abstract]
Total benefit obligation	$ 2.1	$ 4.4

Cover Page	9 Months Ended
Cover Page	Sep. 30, 2024
Cover [Abstract]
Document Type	6-K
Entity Registrant Name	DoubleDown Interactive Co., Ltd.
Amendment Flag	false
Entity Central Index Key	0001799567
Current Fiscal Year End Date	--12-31
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3

Defined benefit pension plan	9 Months Ended
Defined benefit pension plan	Sep. 30, 2024
Defined Benefit Pension Plan [Abstract]
Defined benefit pension plan	Defined benefit pension plan We operate a defined benefit pension plan under employment regulations in Korea. The plan services the employees located in Seoul and is a final wage-based pension plan, which provides a specified amount of pension benefit based on length of service. The total benefit obligation of $2.1 million and $4.4 million was included in other non-current liabilities as of September 30, 2024 and December 31, 2023, respectively, and the change in actuarial gains or losses, which is not significant, was included in other comprehensive income. The plan is funded.

Leases

9 Months Ended

Sep. 30, 2024

Leases [Abstract]

Leases

We are a lessee for corporate office spaces in Seattle, Washington, Swieqi, Malta and Seoul, Korea. The lessor for our Seoul, Korea leases is our controlling shareholder, DoubleU Games (see Note 12). Except for our Malta office lease which was extended in October 2024, as of September 30, 2024, our leases have remaining terms of 25 to 69 months. We do not have any finance leases. Our total variable and short-term lease payments are immaterial for all periods presented.

The Seattle, Washington lease originated in July 2012 and consists of 13,219 square feet. The lease was extended by amendment in May 2024 and will expire in June 2030.

The Swieqi, Malta office lease was assumed as part of the SuprNation acquisition in October 2023 and consists of 4,770 square feet. The original lease was going to expire in October 2024 and was subsequently extended by amendment in October 2024 and will expire in October 2026.

In September 2023, we executed a new sublease with our controlling shareholder, DUG, for 15,673 square feet of office space in Gangnam-gu, Seoul, Korea. The lease term commenced in October 2023, and will expire in September 2028.

Supplemental balance sheet and cash flow information related to operating leases is as follows (in thousands):


	As of September 30, 2024		As of December 31, 2023
Total operating lease right-of-use asset, net	$	4,450	$	7,130
Short-term operating lease liabilities	917		3,157
Long-term operating lease liabilities	3,753		4,420
Total operating lease liabilities	$	4,670	$	7,577
Operating lease costs	$	1,805	$	3,201

Supplemental cash flow information related to leases was as follows (in thousands):


	Nine months ended		Nine months ended
	September 30, 2024		September 30, 2023
Cash paid for amounts included in the measurement of operating lease liabilities	$	1,793	$	2,547
Right-of-use assets obtained in exchange for new lease obligations	$	—	$	—
Net decrease to operating lease ROU assets resulting from remeasurements of lease obligations	$	1,050	$	—

Description of business (Policies)	9 Months Ended
Description of business (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of preparation and consolidation	Basis of preparation and consolidation Our unaudited condensed consolidated financial statements (“financial statements”) have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”) and the applicable rules and regulations of the Securities and Exchange Commission regarding interim financial information. Certain information and note disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Our unaudited condensed consolidated financial statements include all adjustments of a normal, recurring nature necessary for the fair statement of the results for the interim periods presented. The results for the interim period presented are not necessarily indicative of those for the full year. The condensed consolidated financial statements should be read in conjunction with our consolidated financial statements for the year ended December 31, 2023. The condensed consolidated financial statements include the balances and accounts of DDI and our controlled subsidiaries. All significant inter-company transactions, balances and unrealized gains or losses have been eliminated. We view our operations and manage our business as one operating segment.
Use of estimates	Use of estimates The preparation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP) requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures. We regularly evaluate estimates and assumptions related to provisions for income taxes, revenue recognition, expense accruals, deferred income tax asset valuation allowances, valuation of goodwill and intangibles, and legal contingencies. We base our estimates and assumptions on current facts, historical experience and various other factors that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and the actual results, future operating results may be affected.
Functional currency and translation of financial statements	Functional currency and translation of financial statements Our functional currency is the Korean Won (“KRW”), and Euro (“EUR” or “€”) and the U.S. Dollar (“dollar,” “USD,” “US$,” or “$”) are the functional currencies of our subsidiaries in Europe and United States, respectively. The accompanying consolidated financial statements are presented in USD. The consolidated balance sheets have been translated at the exchange rates prevailing at each balance sheet date. The consolidated statement of comprehensive income and statement of cash flows have been translated using the weighted-average exchange rates prevailing during the periods of each statement. The equity capital is denominated in the functional currency, KRW, and is translated at historical exchange rates. All translation adjustments resulting from translating into the reporting currency are accumulated as a separate component of accumulated other comprehensive income in shareholders’ equity. Gains or losses resulting from foreign currency transactions are included in other income (expense). Intercompany monetary items denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date with the gain or loss arising on translation recorded to other income (expense). Intercompany non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions.
Cash and cash equivalents	Cash and cash equivalents We consider all money market funds and short-term investments with a maturity of three months or less when acquired to be cash and cash equivalents. Cash and cash equivalents are held by high credit quality financial institutions and balances may exceed limits of federal insurance. We have not experienced any losses resulting from these excess deposits.
Financial instruments and concentration of credit risk	Financial instruments and concentration of credit risk Financial instruments, which potentially expose us to concentrations of credit risk, consist primarily of cash and cash equivalents, accounts receivable and short-term investments. Accounts receivable are recorded and carried at the net invoiced amount, which is net of platform payment processing fees, unsecured, and represent amounts due to us based on contractual obligations where an executed contract exists. For our social-casino/free-to-play games, we generally do not require collateral and have not recognized an allowance as management estimates the net receivable is fully collectible. Apple, Inc. (“Apple”), Facebook, Inc. (“Facebook”), Google, LLC (“Google”), and Xsolla, Inc. (“Xsolla”) represent significant distribution, marketing, and payment platforms for our games. A substantial portion of our revenue was generated from players who accessed our games through these platforms and a significant concentration of our accounts receivable balance is comprised of balances owed to us by these platforms.

- Definition

Disclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.M.2.Q4)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-14

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 30
-Paragraph 5A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479391/326-20-30-5A

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-3C

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 35
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479366/326-20-35-8A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-3D

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147479106/326-30-50-3C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147479106/326-30-50-3A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flow from (used in) operating activities:
Net income	$ 88,769	$ 74,959
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	2,480	158
(Gain)/Loss on foreign currency remeasurement	1,520	(1,484)
Loss on short-term investments	20	76
Deferred taxes	17,200	21,110
Accounts receivable	(948)	(6,847)
Prepaid expenses, other current and non-current assets	520	1,090
Accounts payable, accrued expenses and other payables	(588)	(3,381)
Contract liabilities	(1,039)	(382)
Income tax payable	(1,713)	15
Loss contingency	0	(95,250)
Other current and non-current liabilities	(5,093)	1,055
Net cash flows from (used in) operating activities	101,128	(8,881)
Cash flow from (used in) investing activities:
Purchases of intangible assets	(5)	0
Purchases of property and equipment	(291)	(173)
Proceeds from disposal of property and equipment	2	0
Issuance of note receivable	0	(1,086)
Purchases of short-term investments	(81,659)	(47,465)
Sales of short-term investments	66,795	75,633
Net cash flows from (used in) investing activities	(15,158)	26,909
Cash flow from (used in) financing activities:
Dividends distributed to noncontrolling interests	(320)	0
Net cash flows from (used in) financing activities:	(320)	0
Net foreign exchange difference on cash and cash equivalents	90	(1,444)
Net increase in cash and cash equivalents	85,740	16,584
Cash and cash equivalents at beginning of period	206,911	217,352
Cash and cash equivalents at end of period	292,651	233,936
Cash paid during year for:
Interest	9,977	0
Income taxes	$ 10,211	$ 20

Related party transactions - Summary of Amounts Due to Controlling Shareholder (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of related Party transactions due to our parent [Line Items]
Current portion of borrowings with related party	$ 0	$ 38,778
Long-term borrowings with related party	37,890	0
Accounts payable and accrued expenses	13,203	13,293
Short-term lease liability	917	3,157
Other current liabilities	3,728	10,645
Other non-current liabilities	2,668	1,681
Long-term lease liability	$ 3,753	4,420
4.6% Senior Notes due to related party due 2024
Schedule of related Party transactions due to our parent [Line Items]
Interest rate, percent	4.60%
Related Party
Schedule of related Party transactions due to our parent [Line Items]
Current portion of borrowings with related party	$ 0	38,778
Long-term borrowings with related party	37,890	0
Accounts payable and accrued expenses	1,503	1,618
Short-term lease liability	719	1,298
Other current liabilities	0	9,501
Other non-current liabilities	605	0
Long-term lease liability	$ 1,959	$ 4,414
Related Party \| 4.6% Senior Notes due to related party due 2024
Schedule of related Party transactions due to our parent [Line Items]
Interest rate, percent	4.60%
Related Party \| 4.6% Senior Notes due to related party due 2026
Schedule of related Party transactions due to our parent [Line Items]
Interest rate, percent	4.60%

Leases - Summary of Cash Flow Information Related to Operating Leases (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Leases [Abstract]
Operating lease right-of-use assets, net	$ 4,450		$ 7,130
Short-term operating lease liabilities	917		3,157
Long-term operating lease liabilities	3,753		4,420
Total operating lease liabilities	4,670		7,577
Operating lease costs	1,805		$ 3,201
Cash paid for amounts included in the measurement of operating lease liabilities	1,793	$ 2,547
Right-of-use assets obtained in exchange for new lease obligations	0	0
Net decrease to operating lease ROU assets resulting from remeasurements of lease obligations	$ 1,050	$ 0

Goodwill and intangible assets - Additional Information (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, period increase (decrease)	$ 0
Impairment of goodwill and intangibles		$ 269,900,000

Revenue from Contracts with Customers - Additional Information (Details)	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Subscription services, term	1 month

Condensed Consolidated Statements of Income and Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 82,981	$ 72,983	$ 259,360	$ 225,766
Operating expenses:
Cost of revenue	24,760	23,658	78,953	74,282
Sales and marketing	8,864	10,585	34,731	39,733
Research and development	2,537	4,361	8,984	14,473
General and administrative	10,747	4,644	31,725	14,526
Depreciation and amortization	834	55	2,480	158
Total operating expenses	47,742	43,303	156,873	143,172
Operating income	35,239	29,680	102,487	82,594
Other income (expense):
Interest expense	(457)	(443)	(1,292)	(1,341)
Interest income	4,045	3,132	11,305	10,511
Gain (loss) on foreign currency transactions	(341)	1,177	3,772	3,907
Gain (loss) on foreign currency remeasurement	(4,582)	1,096	(1,520)	1,484
Gain (loss) on short-term investments	(7)	(7)	(20)	(76)
Other, net	40	91	198	(4)
Total other income (expense), net	(1,302)	5,046	12,443	14,481
Income before income tax	33,937	34,726	114,930	97,075
Income tax (expense)	(8,794)	(7,796)	(26,161)	(22,116)
Net income	25,143	26,930	88,769	74,959
Less: Net income attributable to noncontrolling interests	101	0	242	0
Net income attributable to DoubleDown Interactive Co., Ltd.	25,042	26,930	88,527	74,959
Other comprehensive income (expense):
Pension adjustments, net of tax	102	(48)	208	(156)
Gain (loss) on foreign currency translation	4,165	(1,821)	(1,000)	(3,168)
Other comprehensive income (expense)	4,267	(1,870)	(792)	(3,325)
Comprehensive income	29,410	25,061	87,977	71,635
Less: Comprehensive income attributable to noncontrolling interests	101	0	179	0
Comprehensive income attributable to DoubleDown Interactive Co., Ltd.	$ 29,309	$ 25,061	$ 87,798	$ 71,635
Earnings per share:
Basic (in dollars per share)	$ 10.11	$ 10.87	$ 35.73	$ 30.25
Diluted (in dollars per share)	$ 10.11	$ 10.87	$ 35.73	$ 30.25
Weighted average shares outstanding:
Basic (in shares)	2,477,672	2,477,672	2,477,672	2,477,672
Diluted (in shares)	2,477,672	2,477,672	2,477,672	2,477,672

Net income per share - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Dilutive securities	$ 0	$ 0	$ 0	$ 0

Goodwill and intangible assets - Summary of Amortization Expense Related to Intangible Assets (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 788,000.0	$ 4,200	$ 2,337,700	$ 12,500

Accumulated other comprehensive income - Summary of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	$ 14,986	$ 17,904	$ 19,982	$ 19,360
Foreign currency translation gain/(loss), net of tax	4,165	(1,821)	(937)	(3,168)
Actuarial gain/(loss), net of tax	102	(48)	208	(156)
Balance, end of period	19,253	16,036	19,253	16,036
Currency Translation Adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	16,908	19,444	22,011	20,792
Foreign currency translation gain/(loss), net of tax	4,165	(1,821)	(937)	(3,168)
Balance, end of period	21,073	17,624	21,073	17,624
Defined Benefit Pension Plan
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	(1,922)	(1,540)	(2,029)	(1,432)
Actuarial gain/(loss), net of tax	102	(48)	208	(156)
Balance, end of period	$ (1,821)	$ (1,588)	$ (1,821)	$ (1,588)

- Definition

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

- Definition

Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.

+ References + Details

Fair value measurements	9 Months Ended
Fair value measurements	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair value measurements	Fair value measurements The carrying values of our accounts receivable, prepaid expenses and other current assets, accounts payable, accrued liabilities and short-term borrowings approximate their fair values due to the short-term nature of these instruments. Our cash equivalents (Level 1 of fair value hierarchy) consist of money market funds and Korean government bonds totaling $292.7 million, and short-term investments (Level 2 of fair value hierarchy) comprised of fixed time or certificates of deposit with maturity periods greater than 90 days totaling $80.0 million as of September 30, 2024. As of December 31, 2023, our cash equivalents (Level 1 of fair value hierarchy) consisted of money market funds and Korean government bonds totaling $206.9 million, and short-term investments (Level 2 of fair value hierarchy) comprised of fixed time or certificates of deposit with maturity periods greater than 90 days totaling $67.8 million. We rely on credit market data to track interest rates for other entities with similar risk profiles. We record all debt at inception at fair value. We perform subsequent analysis on available data to evaluate the fair value of our borrowing as of the balance sheet date. We rely on credit market data to track interest rates for other entities with similar risk profiles. As of September 30, 2024, the fair value of our senior notes (a Level 3 estimate) was approximately $1.5 million lower than face value.

Subsequent Events (Details)	Oct. 04, 2024
Subsequent Event
Subsequent Event [Line Items]
Game development agreement, term (in years)	3 years

Goodwill and intangible assets (Tables)

9 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Goodwill and Intangible Assets

Changes in the carrying amount of intangible assets were as follows (in thousands):


	Useful life	September 30, 2024								December 31, 2023
		Gross amount		Accumulated amortization		Impairment		Net amount		Gross amount		Accumulated amortization		Impairment		Net amount
Goodwill	indefinite	$	651,780	$	—	$	(254,893)	$	396,887	$	651,597	$	—	$	(254,893)	$	396,704
Trademarks	indefinite	50,000		—		(15,000)		35,000		50,000		—		(15,000)		35,000
Customer relationships	4 years	84,377		(77,149)		—		7,228		84,271		(75,387)		—		8,884
Purchased technology	5-10 years	52,803		(46,100)		—		6,703		52,707		(45,544)		—		7,163
Development costs	3 years	9,486		(9,486)		—		—		9,486		(9,486)		—		—
Software	4-5 years	2,977		(2,531)		—		446		2,968		(2,444)		—		524
Total		$	851,423	$	(135,266)	$	(269,893)	$	446,264	$	851,029	$	(132,861)	$	(269,893)	$	448,275

Summary of Amortization Expense Related to Intangible Assets

The following reflects amortization expense related to intangible assets included with depreciation and amortization (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Amortization Expense	$	788.0	$	4.2	$	2,337.7	$	12.5

Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Long-term debt	$ 37,890	$ 38,778
Less: Short-term debt	0	38,778
Total Long-term debt	$ 37,890	0
4.6% Senior Notes due to related party due 2024
Debt Instrument [Line Items]
Interest rate, percent	4.60%
Long-term debt	$ 37,890	$ 38,778

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Debt - Additional Information (Details) - 4.6% Senior Notes due to related party due 2024 - KRW (₩) ₩ in Billions	1 Months Ended
	May 31, 2024	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2024
Debt Instrument [Line Items]
Interest rate, percent				4.60%
Related Party
Debt Instrument [Line Items]
Interest rate, percent				4.60%
Principal paid		₩ 30.0	₩ 20.0
Interest paid	₩ 13.2	₩ 3.1	₩ 1.2
Extended term (in years)	2 years
Stic \| Related Party
Debt Instrument [Line Items]
Debt instrument face amount				₩ 100.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Description of business

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Description of business

Background and nature of operations

DoubleDown Interactive Co., Ltd. (“DDI,” “we,” “us,” “our” or the “Company,” formerly known as The8Games Co., Ltd.) was incorporated in 2008 in Seoul, Korea as an interactive entertainment studio, focused on the development and publishing of casual games and mobile applications. DDI is a subsidiary of DoubleU Games Co., Ltd. (“DUG” or “DoubleU Games”), a Korean company and our controlling shareholder holding 67.1% of our outstanding shares. The remaining 32.9% of our outstanding shares are held by STIC Special Situation Private Equity Fund (“STIC”, 19.4%) and the remainder by other shareholders (13.5%). In 2017, DDI acquired DoubleDown Interactive, LLC (“DDI-US”) from International Gaming Technologies (“IGT”) for approximately $825 million. DDI-US, with its principal place of business located in Seattle, Washington, is our primary revenue-generating entity.

We develop and publish digital gaming content on various mobile and web platforms through our multi-format interactive all-in-one game experience concept. We host DoubleDown Casino, DoubleDown Classic, and DoubleDown Fort Knox within various formats.

Acquisition of SuprNation AB

On October 31, 2023, the Company closed the acquisition of iGaming operator, SuprNation AB (“SuprNation”), for a total cash consideration €34.3 million (or approximately $36.5 million based on an exchange rate of €1 = $1.064 as of October 27, 2023). The acquisition diversifies the digital games categories that the Company addresses with the addition of three real-money iGaming sites in Western Europe. Following the closing, SuprNation AB is now a direct, wholly-owned subsidiary of DDI-US.

Basis of preparation and consolidation

Our unaudited condensed consolidated financial statements (“financial statements”) have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”) and the applicable rules and regulations of the Securities and Exchange Commission regarding interim financial information. Certain information and note disclosures normally included in the consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations.

Our unaudited condensed consolidated financial statements include all adjustments of a normal, recurring nature necessary for the fair statement of the results for the interim periods presented. The results for the interim period presented are not necessarily indicative of those for the full year. The condensed consolidated financial statements should be read in conjunction with our consolidated financial statements for the year ended December 31, 2023.

The condensed consolidated financial statements include the balances and accounts of DDI and our controlled subsidiaries. All significant inter-company transactions, balances and unrealized gains or losses have been eliminated. We view our operations and manage our business as one operating segment.

Use of estimates

The preparation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP) requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures. We regularly evaluate estimates and assumptions related to provisions for income taxes, revenue recognition, expense accruals, deferred income tax asset valuation allowances, valuation of goodwill and intangibles, and legal contingencies. We base our estimates and assumptions on current facts, historical experience and various other factors that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and the actual results, future operating results may be affected.

Functional currency and translation of financial statements

Our functional currency is the Korean Won (“KRW”), and Euro (“EUR” or “€”) and the U.S. Dollar (“dollar,” “USD,” “US$,” or “$”) are the functional currencies of our subsidiaries in Europe and United States, respectively. The accompanying consolidated financial statements are presented in USD. The consolidated balance sheets have been translated at the exchange rates prevailing at each balance sheet date. The consolidated statement of comprehensive income and statement of cash flows have been translated using the weighted-average exchange rates prevailing during the periods of each statement. The equity capital is denominated in the functional currency, KRW, and is translated at historical exchange rates. All translation adjustments resulting from translating into the reporting currency are accumulated as a separate component of accumulated other comprehensive income in shareholders’ equity. Gains or losses resulting from foreign currency transactions are included in other income (expense).

Intercompany monetary items denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date with the gain or loss arising on translation recorded to other income (expense). Intercompany non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions.

Cash and cash equivalents

We consider all money market funds and short-term investments with a maturity of three months or less when acquired to be cash and cash equivalents. Cash and cash equivalents are held by high credit quality financial institutions and balances may exceed limits of federal insurance. We have not experienced any losses resulting from these excess deposits.

Financial instruments and concentration of credit risk

Financial instruments, which potentially expose us to concentrations of credit risk, consist primarily of cash and cash equivalents, accounts receivable and short-term investments.

Accounts receivable are recorded and carried at the net invoiced amount, which is net of platform payment processing fees, unsecured, and represent amounts due to us based on contractual obligations where an executed contract exists. For our social-casino/free-to-play games, we generally do not require collateral and have not recognized an allowance as management estimates the net receivable is fully collectible. Apple, Inc. (“Apple”), Facebook, Inc. (“Facebook”), Google, LLC (“Google”), and Xsolla, Inc. (“Xsolla”) represent significant distribution, marketing, and payment platforms for our games. A substantial portion of our revenue was generated from players who accessed our games through these platforms and a significant concentration of our accounts receivable balance is comprised of balances owed to us by these platforms.

The following table summarizes the percentage of revenues and accounts receivable generated via our platform providers in excess of 10% of our total revenues and total accounts receivable:


	Revenue Concentration
	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Apple	49.5	%	56.5	%	50.3	%	55.7	%
Google	15.3	%	18.1	%	15.9	%	18.6	%
Facebook	13.3	%	16.2	%	14.2	%	17.2	%
Xsolla	10.5	%	7.1	%	8.3	%	6.4	%


	Accounts Receivable Concentration
	As of September 30,		As of December 31,
	2024		2023
Apple	53.8	%	59.3	%
Xsolla	16.2	%	11.3	%
Google	8.6	%	10.3	%
Facebook	7.2	%	9.9	%

Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Summary of Disaggregation of Revenue

The following table represents our disaggregation of revenue between mobile and web platforms (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Mobile	$	55,376	$	61,130	$	176,954	$	186,928
Web	27,605		11,853		82,406		38,838
Total	$	82,981	$	72,983	$	259,360	$	225,766

The following table presents our revenue disaggregated based on the geographical location of our players (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
U.S.	$	65,147	$	63,719	$	205,275	$	197,551
Canada	4,980		5,101		14,800		15,121
United Kingdom	6,133		572		19,287		1,708
International-other (1)	6,721		3,591		19,998		11,386
Total	$	82,981	$	72,983	$	259,360	$	225,766

(1)Geographic location is presented as "International-other" when location data is not available.

Summary of Contract Assets and Liabilities

The following table summarized our opening and closing balances in contract assets and contract liabilities (in thousands):


	As of September 30,		As of December 31,
	2024		2023
Contract assets(1)	$	445	$	756
Contract liabilities	1,482		2,520

(1)Contract assets are included within prepaid expenses and other assets in our consolidated balance sheet.

Related party transactions

9 Months Ended

Sep. 30, 2024

Related party transactions

Our related party transactions comprise of expenses for use of intellectual property, borrowings, and sublease previously described. We may also incur other expenses with related parties in the ordinary course of business, which are included in the consolidated financial statements.

The following is a summary of expenses charged by our controlling shareholder, DoubleU Games (in thousands):


	Three months ended September 30,				Nine months ended September 30,				Statement of Income and Comprehensive Income Line Item
	2024		2023		2024		2023
Royalty expense (see Note 11)	$	564	$	513	$	1,805	$	1,963	Cost of revenue
Interest expense (see Note 5)	425		442		1,268		1,323		Interest expense
Rent expense (see Note 9)	277		308		935		932		General and administrative expense
Other expense	1,339		41		3,658		176		General and administrative expense

Amounts due to our controlling shareholder, DUG, are as follows (in thousands):


	At September 30,		At December 31,		Statement of Consolidated Balance Sheet Line Item
	2024		2023
4.6% Senior Notes due to related party due 2024	$	—	$	38,778	Current portion of borrowings with related party
4.6% Senior Notes due to related party due 2026	37,890		—		Long-term borrowing with related party
Royalties and other expenses	1,503		1,618		A/P and accrued expenses
Short-term lease liability	719		1,298		Short-term operating lease liabilities
Accrued interest on 4.6% Senior Notes with related party	—		9,501		Other current liabilities
Accrued interest on 4.6% Senior Notes with related party	605		—		Other non-current liabilities
Long-term lease liability	1,959		4,414		Long-term lease liabilities

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 850
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Accumulated other comprehensive income (Tables)

9 Months Ended

Sep. 30, 2024

Statement of Other Comprehensive Income [Abstract]

Summary of Accumulated Other Comprehensive Income (Loss)

Changes in accumulated other comprehensive income (AOCI) by component for the three and nine months ended September 30, 2024 and 2023 were as follows (in thousands):


Three months ended September 30, 2024	Currency Translation Adjustments		Defined Benefit Pension Plan		Total
Balance at July 1, 2024	$	16,908	$	(1,922)	$	14,986
Foreign currency translation gain/(loss), net of tax	4,165		—		4,165
Actuarial gain/(loss), net of tax	—		102		102
Balance as of September 30, 2024	$	21,073	$	(1,821)	$	19,253


Nine months ended September 30, 2024	Currency Translation Adjustments		Defined Benefit Pension Plan		Total
Balance at January 1, 2024	$	22,011	$	(2,029)	$19,982
Foreign currency translation gain/(loss), net of tax	(937)		—		(937)
Actuarial gain/(loss), net of tax	—		208		208
Balance as of September 30, 2024	$	21,073	$	(1,821)	$19,253


Three months ended September 30, 2023	Currency Translation Adjustments		Defined Benefit Pension Plan		Total
Balance at July 1, 2023	$	19,444	$	(1,540)	$	17,904
Foreign currency translation gain/(loss), net of tax	(1,821)		—		(1,821)
Actuarial gain/(loss), net of tax	—		(48)		(48)
Balance as of September 30, 2023	$	17,624	$	(1,588)	$	16,036


Nine months ended September 30, 2023	Currency Translation Adjustments		Defined Benefit Pension Plan		Total
Balance at January 1, 2023	$	20,792	$	(1,432)	$19,360
Foreign currency translation gain/(loss), net of tax	(3,168)		—		(3,168)
Actuarial gain/(loss), net of tax	—		(156)		(156)
Balance as of September 30, 2023	$	17,624	$	(1,588)	$16,036

Condensed Consolidated Balance Sheets (Parenthetical) $ in Thousands	Sep. 30, 2024 USD ($) shares	Sep. 30, 2024 ₩ / shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2023 ₩ / shares
Common stock, par value (in KRW per share) \| ₩ / shares		₩ 10,000		₩ 10,000
Common stock, shares authorized (in shares) \| shares	200,000,000		200,000,000
Common stock, shares issued (in shares) \| shares	2,477,672		2,477,672
Common stock, shares outstanding (in shares) \| shares	2,477,672		2,477,672
Short-term operating lease liabilities	$ 917		$ 3,157
Less: Short-term debt	0		38,778
Long-term borrowings with related party	37,890		0
Long-term operating lease liabilities	3,753		4,420
Other non-current liabilities	2,668		1,681
Related Party
Accrued royalties payable	1,503		1,618
Short-term operating lease liabilities	719		1,298
Less: Short-term debt	0		38,778
Long-term borrowings with related party	37,890		0
Long-term operating lease liabilities	1,959		4,414
Other non-current liabilities	605		0
Related Party \| Other current liabilities
Interest payable, current	$ 0		$ 9,501

Short-term investments	9 Months Ended
Short-term investments	Sep. 30, 2024
Short-Term Investments [Abstract]
Short-term investments	Short-term investments The Company holds investments in marketable securities with the intention of selling these investments within a relatively short period of time (3-6 months). As such, gains or losses from holding or trading these securities were recognized in the Statements of Income. At September 30, 2024, short term investments comprised of fixed time deposits classified as trading.

Accumulated other comprehensive income

9 Months Ended

Sep. 30, 2024

Statement of Other Comprehensive Income [Abstract]

Accumulated other comprehensive income

Changes in accumulated other comprehensive income (AOCI) by component for the three and nine months ended September 30, 2024 and 2023 were as follows (in thousands):


Three months ended September 30, 2024	Currency Translation Adjustments		Defined Benefit Pension Plan		Total
Balance at July 1, 2024	$	16,908	$	(1,922)	$	14,986
Foreign currency translation gain/(loss), net of tax	4,165		—		4,165
Actuarial gain/(loss), net of tax	—		102		102
Balance as of September 30, 2024	$	21,073	$	(1,821)	$	19,253


Nine months ended September 30, 2024	Currency Translation Adjustments		Defined Benefit Pension Plan		Total
Balance at January 1, 2024	$	22,011	$	(2,029)	$19,982
Foreign currency translation gain/(loss), net of tax	(937)		—		(937)
Actuarial gain/(loss), net of tax	—		208		208
Balance as of September 30, 2024	$	21,073	$	(1,821)	$19,253


Three months ended September 30, 2023	Currency Translation Adjustments		Defined Benefit Pension Plan		Total
Balance at July 1, 2023	$	19,444	$	(1,540)	$	17,904
Foreign currency translation gain/(loss), net of tax	(1,821)		—		(1,821)
Actuarial gain/(loss), net of tax	—		(48)		(48)
Balance as of September 30, 2023	$	17,624	$	(1,588)	$	16,036


Nine months ended September 30, 2023	Currency Translation Adjustments		Defined Benefit Pension Plan		Total
Balance at January 1, 2023	$	20,792	$	(1,432)	$19,360
Foreign currency translation gain/(loss), net of tax	(3,168)		—		(3,168)
Actuarial gain/(loss), net of tax	—		(156)		(156)
Balance as of September 30, 2023	$	17,624	$	(1,588)	$16,036

We do not tax effect foreign currency translation gain/(loss) because we have determined such gain/(loss) is permanently reinvested and actuarial gain/(loss) is not tax effected due to a valuation allowance applied to our deferred tax assets.

Goodwill and intangible assets

9 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and intangible assets

There were no changes to the carrying amount of goodwill in the nine months ended September 30, 2024. We recognized an aggregate $269.9 million impairment of goodwill and intangibles in 2022. Changes in the carrying amount of intangible assets were as follows (in thousands):


	Useful life	September 30, 2024								December 31, 2023
		Gross amount		Accumulated amortization		Impairment		Net amount		Gross amount		Accumulated amortization		Impairment		Net amount
Goodwill	indefinite	$	651,780	$	—	$	(254,893)	$	396,887	$	651,597	$	—	$	(254,893)	$	396,704
Trademarks	indefinite	50,000		—		(15,000)		35,000		50,000		—		(15,000)		35,000
Customer relationships	4 years	84,377		(77,149)		—		7,228		84,271		(75,387)		—		8,884
Purchased technology	5-10 years	52,803		(46,100)		—		6,703		52,707		(45,544)		—		7,163
Development costs	3 years	9,486		(9,486)		—		—		9,486		(9,486)		—		—
Software	4-5 years	2,977		(2,531)		—		446		2,968		(2,444)		—		524
Total		$	851,423	$	(135,266)	$	(269,893)	$	446,264	$	851,029	$	(132,861)	$	(269,893)	$	448,275

The following reflects amortization expense related to intangible assets included with depreciation and amortization (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2024		2023		2024		2023
Amortization Expense	$	788.0	$	4.2	$	2,337.7	$	12.5