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 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	84,705	127,699	84,121	56,839
Short-Term Investments	96,422	42,745	55,444	61,595
Cash & Short-Term Investments	181,127	170,444	139,565	118,434
Cash Growth	24.23%	22.13%	17.84%	-
Accounts Receivable	8,698	8,575	5,914	6,932
Other Receivables	10,923	10,748	6,176	7,936
Receivables	19,621	19,323	18,165	22,388
Prepaid Expenses	7,985	6,821	11,338	6,452
Other Current Assets	328.29	111.73	63.66	80.55
Total Current Assets	209,062	196,700	169,131	147,355
Property, Plant & Equipment	8,178	8,162	7,018	7,933
Long-Term Investments	8,675	10,444	8,996	4,948
Goodwill	7,133	7,133	7,133	7,133
Other Intangible Assets	1,361	1,377	4,716	2,798
Long-Term Deferred Tax Assets	2,178	2,177	1,462	3,559
Other Long-Term Assets	15,924	17,042	21,871	16,887
Total Assets	252,510	243,035	220,327	190,613
Accrued Expenses	234.46	229.53	202.17	190.72
Current Portion of Leases	929.4	932.81	809.44	503.3
Current Income Taxes Payable	6,547	5,676	4,000	325.43
Current Unearned Revenue	3,881	3,947	2,757	3,410
Other Current Liabilities	24,352	17,503	12,961	12,427
Total Current Liabilities	35,943	28,289	20,729	16,856
Long-Term Leases	3,502	3,733	3,107	3,796
Pension & Post-Retirement Benefits	-	-0	0	312.27
Other Long-Term Liabilities	790.95	1,122	459.47	134.89
Total Liabilities	40,236	33,144	24,296	21,099
Common Stock	11,869	11,869	11,869	11,869
Additional Paid-In Capital	162,282	162,282	162,282	162,282
Retained Earnings	27,368	23,107	9,584	-14,776
Comprehensive Income & Other	10,754	12,633	12,295	10,138
Shareholders' Equity	212,274	209,891	196,031	169,513
Total Liabilities & Equity	252,510	243,035	220,327	190,613
Total Debt	4,431	4,666	3,916	4,299
Net Cash (Debt)	176,696	165,778	135,649	114,135
Net Cash Growth	24.36%	22.21%	18.85%	-
Net Cash Per Share	7442.06	6983.55	5714.31	4812.59
Filing Date Shares Outstanding	23.72	23.74	23.74	23.74
Total Common Shares Outstanding	23.72	23.74	23.74	23.74
Working Capital	173,118	168,411	148,402	130,498
Book Value Per Share	8951.01	8841.85	8257.97	7140.89
Tangible Book Value	203,781	201,382	184,182	159,582
Tangible Book Value Per Share	8592.87	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	842.93	804.14	735.71	689.78