DEAR U Co., LTD. Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	127,699	84,121	56,839
Short-Term Investments	42,745	55,444	61,595
Cash & Short-Term Investments	170,444	139,565	118,434
Cash Growth	22.13%	17.84%	-
Accounts Receivable	8,575	5,914	6,932
Other Receivables	10,748	6,176	7,936
Receivables	19,323	18,165	22,388
Prepaid Expenses	6,821	11,338	6,452
Other Current Assets	111.73	63.66	80.55
Total Current Assets	196,700	169,131	147,355
Property, Plant & Equipment	8,162	7,018	7,933
Long-Term Investments	10,444	8,996	4,948
Goodwill	7,133	7,133	7,133
Other Intangible Assets	1,377	4,716	2,798
Long-Term Deferred Tax Assets	2,177	1,462	3,559
Other Long-Term Assets	17,042	21,871	16,887
Total Assets	243,035	220,327	190,613
Accrued Expenses	229.53	202.17	190.72
Current Portion of Leases	932.81	809.44	503.3
Current Income Taxes Payable	5,676	4,000	325.43
Current Unearned Revenue	3,947	2,757	3,410
Other Current Liabilities	17,503	12,961	12,427
Total Current Liabilities	28,289	20,729	16,856
Long-Term Leases	3,733	3,107	3,796
Pension & Post-Retirement Benefits	-0	0	312.27
Other Long-Term Liabilities	1,122	459.47	134.89
Total Liabilities	33,144	24,296	21,099
Common Stock	11,869	11,869	11,869
Additional Paid-In Capital	162,282	162,282	162,282
Retained Earnings	23,107	9,584	-14,776
Comprehensive Income & Other	12,633	12,295	10,138
Shareholders' Equity	209,891	196,031	169,513
Total Liabilities & Equity	243,035	220,327	190,613
Total Debt	4,666	3,916	4,299
Net Cash (Debt)	165,778	135,649	114,135
Net Cash Growth	22.21%	18.85%	-
Net Cash Per Share	6983.55	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	168,411	148,402	130,498
Book Value Per Share	8841.85	8257.97	7140.89
Tangible Book Value	201,382	184,182	159,582
Tangible Book Value Per Share	8483.36	7758.83	6722.54
Land	1,410	1,410	1,410
Buildings	1,085	1,085	1,085
Machinery	804.14	735.71	689.78

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