DEAR U Co., LTD. Cash Flow Statement

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
Net Income	7,179	24,388	26,190
Depreciation & Amortization	2,561	2,519	1,879
Loss (Gain) From Sale of Assets	-1.19	-1.03	71.24
Loss (Gain) on Equity Investments	265.78	451.1	28.39
Other Operating Activities	15,312	10,013	8,047
Change in Accounts Receivable	-661.3	1,192	-3,389
Change in Unearned Revenue	701.58	-653.06	727.91
Change in Other Net Operating Assets	-2,006	-14,175	-20,774
Operating Cash Flow	23,351	23,735	12,781
Operating Cash Flow Growth	11.56%	85.71%	-
Capital Expenditures	-193	-270.13	-3,322
Sale of Property, Plant & Equipment	0.73	63.46	2.94
Sale (Purchase) of Intangibles	-21.03	-3,309	-4,034
Investment in Securities	-14,657	4,317	-35,200
Other Investing Activities	-315.03	297.75	-983.1
Investing Cash Flow	-9,494	2,545	-40,538
Long-Term Debt Repaid	-	-518.91	-277.82
Net Debt Issued (Repaid)	-776.13	-518.91	-277.82
Issuance of Common Stock	-	-	2,863
Other Financing Activities	-	-	-0
Financing Cash Flow	-5,880	-518.91	2,585
Foreign Exchange Rate Adjustments	23.58	1,520	-2,097
Net Cash Flow	8,001	27,282	-27,270
Free Cash Flow	23,158	23,465	9,458
Free Cash Flow Growth	15.46%	148.09%	-
Free Cash Flow Margin	31.62%	31.34%	12.50%
Free Cash Flow Per Share	975.55	988.48	398.81
Cash Interest Paid	178.44	191.39	64
Cash Income Tax Paid	5,145	1,544	-425.28
Levered Free Cash Flow	30,870	17,625	-
Unlevered Free Cash Flow	30,982	17,744	-
Change in Working Capital	-1,965	-13,636	-23,434

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