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

DEAR U Co., LTD. Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	13,816	24,388	26,190
Depreciation & Amortization	2,579	2,519	1,879
Loss (Gain) From Sale of Assets	-0.46	-1.03	71.24
Loss (Gain) on Equity Investments	187.84	451.1	28.39
Other Operating Activities	11,201	10,013	8,047
Change in Accounts Receivable	-1,302	1,192	-3,389
Change in Unearned Revenue	1,230	-653.06	727.91
Change in Other Net Operating Assets	-353	-14,175	-20,774
Operating Cash Flow	27,359	23,735	12,781
Operating Cash Flow Growth	52.57%	85.71%	-
Capital Expenditures	-191.09	-270.13	-3,322
Sale of Property, Plant & Equipment	-	63.46	2.94
Sale (Purchase) of Intangibles	-215.77	-3,309	-4,034
Investment in Securities	-28,416	4,317	-35,200
Other Investing Activities	-314.96	297.75	-983.1
Investing Cash Flow	-22,082	2,545	-40,538
Long-Term Debt Repaid	-	-518.91	-277.82
Net Debt Issued (Repaid)	-800.36	-518.91	-277.82
Issuance of Common Stock	-	-	2,863
Other Financing Activities	-	-	-0
Financing Cash Flow	-5,904	-518.91	2,585
Foreign Exchange Rate Adjustments	4,172	1,520	-2,097
Net Cash Flow	3,544	27,282	-27,270
Free Cash Flow	27,168	23,465	9,458
Free Cash Flow Growth	59.10%	148.09%	-
Free Cash Flow Margin	34.92%	31.34%	12.50%
Free Cash Flow Per Share	1144.48	988.48	398.81
Cash Interest Paid	170.8	191.39	64
Cash Income Tax Paid	4,940	1,544	-425.28
Levered Free Cash Flow	35,012	17,625	-
Unlevered Free Cash Flow	35,119	17,744	-
Change in Working Capital	-424.42	-13,636	-23,434

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.