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 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	92,347	84,121	56,839
Short-Term Investments	68,895	55,444	61,595
Cash & Short-Term Investments	161,242	139,565	118,434
Cash Growth	22.85%	17.84%	-
Accounts Receivable	7,875	5,914	6,932
Other Receivables	7,569	6,176	7,936
Receivables	15,444	18,165	22,388
Prepaid Expenses	6,989	11,338	6,452
Other Current Assets	89.16	63.66	80.55
Total Current Assets	183,764	169,131	147,355
Property, Plant & Equipment	6,183	7,018	7,933
Long-Term Investments	11,633	8,996	4,948
Goodwill	7,133	7,133	7,133
Other Intangible Assets	3,877	4,716	2,798
Long-Term Deferred Tax Assets	1,931	1,462	3,559
Other Long-Term Assets	15,196	21,871	16,887
Total Assets	229,716	220,327	190,613
Accrued Expenses	222.08	202.17	190.72
Current Portion of Leases	832.65	809.44	503.3
Current Income Taxes Payable	3,452	4,000	325.43
Current Unearned Revenue	4,096	2,757	3,410
Other Current Liabilities	17,368	12,961	12,427
Total Current Liabilities	25,970	20,729	16,856
Long-Term Leases	2,495	3,107	3,796
Pension & Post-Retirement Benefits	-0	0	312.27
Other Long-Term Liabilities	470.41	459.47	134.89
Total Liabilities	28,935	24,296	21,099
Common Stock	11,869	11,869	11,869
Additional Paid-In Capital	162,282	162,282	162,282
Retained Earnings	12,825	9,584	-14,776
Comprehensive Income & Other	13,805	12,295	10,138
Shareholders' Equity	200,781	196,031	169,513
Total Liabilities & Equity	229,716	220,327	190,613
Total Debt	3,328	3,916	4,299
Net Cash (Debt)	157,914	135,649	114,135
Net Cash Growth	24.08%	18.85%	-
Net Cash Per Share	6653.93	5714.31	4812.59
Filing Date Shares Outstanding	23.74	23.74	23.74
Total Common Shares Outstanding	23.74	23.74	23.74
Working Capital	157,794	148,402	130,498
Book Value Per Share	8458.07	8257.97	7140.89
Tangible Book Value	189,771	184,182	159,582
Tangible Book Value Per Share	7994.27	7758.83	6722.54
Land	1,410	1,410	1,410
Buildings	1,085	1,085	1,085
Machinery	770.51	735.71	689.78

Source: S&P Capital IQ. Standard template. Financial Sources.