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	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	20,655	24,388	26,190
Depreciation & Amortization	2,539	2,519	1,879
Loss (Gain) From Sale of Assets	-0.73	-1.03	71.24
Loss (Gain) on Equity Investments	410.19	451.1	28.39
Other Operating Activities	7,497	10,013	8,047
Change in Accounts Receivable	899.48	1,192	-3,389
Change in Unearned Revenue	-499.25	-653.06	727.91
Change in Other Net Operating Assets	-6,176	-14,175	-20,774
Operating Cash Flow	25,325	23,735	12,781
Operating Cash Flow Growth	98.16%	85.71%	-
Capital Expenditures	-189.59	-270.13	-3,322
Sale of Property, Plant & Equipment	0.73	63.46	2.94
Sale (Purchase) of Intangibles	-2,221	-3,309	-4,034
Investment in Securities	5,022	4,317	-35,200
Other Investing Activities	-315.12	297.75	-983.1
Investing Cash Flow	5,443	2,545	-40,538
Long-Term Debt Repaid	-	-518.91	-277.82
Net Debt Issued (Repaid)	-751.95	-518.91	-277.82
Issuance of Common Stock	-	-	2,863
Other Financing Activities	-	-	-0
Financing Cash Flow	-751.95	-518.91	2,585
Foreign Exchange Rate Adjustments	750.72	1,520	-2,097
Net Cash Flow	30,767	27,282	-27,270
Free Cash Flow	25,136	23,465	9,458
Free Cash Flow Growth	165.76%	148.09%	-
Free Cash Flow Margin	34.85%	31.34%	12.50%
Free Cash Flow Per Share	1058.87	988.48	398.81
Cash Interest Paid	185.79	191.39	64
Cash Income Tax Paid	3,097	1,544	-425.28
Levered Free Cash Flow	-	17,625	-
Unlevered Free Cash Flow	-	17,744	-
Change in Net Working Capital	-	-2,921	-

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