DEAR U Co., LTD. Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	78,640	84,121	56,839
Short-Term Investments	69,837	55,444	61,595
Cash & Short-Term Investments	148,477	139,565	118,434
Cash Growth	16.04%	17.84%	-
Accounts Receivable	7,137	5,914	6,932
Other Receivables	6,733	6,176	7,936
Receivables	15,234	18,165	22,388
Prepaid Expenses	7,297	11,338	6,452
Other Current Assets	90.74	63.66	80.55
Total Current Assets	171,098	169,131	147,355
Property, Plant & Equipment	6,476	7,018	7,933
Long-Term Investments	11,320	8,996	4,948
Goodwill	7,133	7,133	7,133
Other Intangible Assets	4,032	4,716	2,798
Long-Term Deferred Tax Assets	1,931	1,462	3,559
Other Long-Term Assets	14,309	21,871	16,887
Total Assets	216,298	220,327	190,613
Accrued Expenses	219.58	202.17	190.72
Current Portion of Leases	827.59	809.44	503.3
Current Income Taxes Payable	1,957	4,000	325.43
Current Unearned Revenue	3,689	2,757	3,410
Other Current Liabilities	15,523	12,961	12,427
Total Current Liabilities	22,216	20,729	16,856
Long-Term Leases	2,701	3,107	3,796
Other Long-Term Liabilities	477.09	459.47	134.89
Total Liabilities	25,492	24,296	21,099
Common Stock	11,869	11,869	11,869
Additional Paid-In Capital	162,282	162,282	162,282
Retained Earnings	3,104	9,584	-14,776
Comprehensive Income & Other	13,550	12,295	10,138
Shareholders' Equity	190,806	196,031	169,513
Total Liabilities & Equity	216,298	220,327	190,613
Total Debt	3,528	3,916	4,299
Net Cash (Debt)	144,948	135,649	114,135
Net Cash Growth	17.09%	18.85%	-
Net Cash Per Share	6106.06	5714.31	4812.59
Filing Date Shares Outstanding	23.74	23.74	23.74
Total Common Shares Outstanding	23.74	23.74	23.74
Working Capital	148,882	148,402	130,498
Book Value Per Share	8037.86	8257.97	7140.89
Tangible Book Value	179,641	184,182	159,582
Tangible Book Value Per Share	7567.53	7758.83	6722.54
Land	1,410	1,410	1,410
Buildings	1,085	1,085	1,085
Machinery	779.13	735.71	689.78

Updated Mar 12, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.