DEAR U Co., LTD. (KOSDAQ:376300)

DEAR U Co., LTD. Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Cash & Equivalents	126,418	127,699	84,121	56,839
Short-Term Investments	55,985	42,745	55,444	61,595
Cash & Short-Term Investments	182,403	170,444	139,565	118,434
Cash Growth	22.85%	22.13%	17.84%	-
Accounts Receivable	9,321	8,575	5,914	6,932
Other Receivables	9,088	10,748	6,176	7,936
Receivables	18,410	19,323	18,165	22,388
Prepaid Expenses	5,958	6,821	11,338	6,452
Other Current Assets	56.6	111.73	63.66	80.55
Total Current Assets	206,828	196,700	169,131	147,355
Property, Plant & Equipment	33,306	8,162	7,018	7,933
Long-Term Investments	10,338	10,444	8,996	4,948
Goodwill	7,133	7,133	7,133	7,133
Other Intangible Assets	1,360	1,377	4,716	2,798
Long-Term Deferred Tax Assets	3,996	2,177	1,462	3,559
Other Long-Term Assets	13,628	17,042	21,871	16,887
Total Assets	276,587	243,035	220,327	190,613

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Accrued Expenses	253.69	229.53	202.17	190.72
Current Portion of Leases	1,925	932.81	809.44	503.3
Current Income Taxes Payable	6,773	5,676	4,000	325.43
Current Unearned Revenue	4,187	3,947	2,757	3,410
Other Current Liabilities	17,796	17,503	12,961	12,427
Total Current Liabilities	30,934	28,289	20,729	16,856
Long-Term Leases	26,106	3,733	3,107	3,796
Pension & Post-Retirement Benefits	-	-0	0	312.27
Other Long-Term Liabilities	808.74	1,122	459.47	134.89
Total Liabilities	57,849	33,144	24,296	21,099

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Common Stock	11,869	11,869	11,869	11,869
Additional Paid-In Capital	162,282	162,282	162,282	162,282
Retained Earnings	31,901	23,107	9,584	-14,776
Comprehensive Income & Other	12,686	12,633	12,295	10,138
Shareholders' Equity	218,738	209,891	196,031	169,513
Total Liabilities & Equity	276,587	243,035	220,327	190,613

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Total Debt	28,031	4,666	3,916	4,299
Net Cash (Debt)	154,372	165,778	135,649	114,135
Net Cash Growth	6.50%	22.21%	18.85%	-
Net Cash Per Share	6522.30	6983.55	5714.31	4812.59
Filing Date Shares Outstanding	23.73	23.74	23.74	23.74
Total Common Shares Outstanding	23.73	23.74	23.74	23.74
Working Capital	175,894	168,411	148,402	130,498
Book Value Per Share	9217.94	8841.85	8257.97	7140.89
Tangible Book Value	210,246	201,382	184,182	159,582
Tangible Book Value Per Share	8860.06	8483.36	7758.83	6722.54
Land	1,410	1,410	1,410	1,410
Buildings	1,085	1,085	1,085	1,085
Machinery	1,032	804.14	735.71	689.78

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 1, 2026

Data Sources Report a data error