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DEAR U Co., LTD. (KOSDAQ:376300)
South Korea flag South Korea · Delayed Price · Currency is KRW
18,030
-620 (-3.32%)
Sep 2, 2026, 2:15 PM KST

DEAR U Co., LTD. Cash Flow Statement

Millions KRW. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23
Net Income
36,31118,63024,38826,190
Depreciation & Amortization
2,7592,8322,5191,879
Loss (Gain) From Sale of Assets
-61.78-62.24-1.0371.24
Loss (Gain) on Equity Investments
-238.74-138.93451.128.39
Other Operating Activities
7,25014,32510,0138,047
Change in Accounts Receivable
-2,031-2,7741,192-3,389
Change in Unearned Revenue
497.581,190-653.06727.91
Change in Other Net Operating Assets
-861.81,474-14,175-20,774
Operating Cash Flow
43,62435,47623,73512,781
Operating Cash Flow Growth
86.82%49.47%85.71%-

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23
Capital Expenditures
-3,107-567.89-270.13-3,322
Sale of Property, Plant & Equipment
1.1-63.462.94
Sale (Purchase) of Intangibles
-201-209.78-3,309-4,034
Investment in Securities
14,12812,1804,317-35,200
Other Investing Activities
-1,482-2,339297.75-983.1
Investing Cash Flow
10,70315,1372,545-40,538

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23
Long-Term Debt Repaid
--763.38-518.91-277.82
Net Debt Issued (Repaid)
-848.73-763.38-518.91-277.82
Issuance of Common Stock
---2,863
Dividends Paid
-7,501-5,104--
Other Financing Activities
0---0
Financing Cash Flow
-8,350-5,867-518.912,585

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23
Foreign Exchange Rate Adjustments
1,802-1,1681,520-2,097
Net Cash Flow
47,77843,57927,282-27,270

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23
Free Cash Flow
40,51634,90823,4659,458
Free Cash Flow Growth
74.96%48.77%148.09%-
Free Cash Flow Margin
43.63%41.64%31.34%12.50%
Free Cash Flow Per Share
1711.831470.54988.48398.81
Levered Free Cash Flow
25,02625,36814,567-
Unlevered Free Cash Flow
25,23025,49414,687-

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23
Cash Interest Paid
185.08197.26191.3964
Cash Income Tax Paid
6,7044,9391,544-425.28
Change in Working Capital
-2,395-110.05-13,636-23,434