Decision to Invest KRW 14.7 Billion in US Subsidiary DEAR U International


  • Decision to acquire 50,000 new shares of wholly-owned US subsidiary DEAR U International Inc. for USD 10,000,000 (approx. KRW 14.7 billion at exchange rate 1 USD = 1,473.30 KRW) via cash investment for operating funds.
  • Post-acquisition, DEAR U's ownership in the subsidiary remains 100% (80,000 shares).
  • DEAR U International's 2025 financials: assets KRW 6.7B, liabilities KRW 8.5B, negative equity KRW 1.8B (capital impairment), revenue KRW 7M, net loss KRW 9.5B, indicating weak financial health.
  • Investment amount represents 7.02% of DEAR U's equity (approx. KRW 209.9B).
  • DEAR U's major shareholder is SM Entertainment; prior transactions include loans and cash investments in the subsidiary (2024: USD 3.6M loan, 2025: USD 2M loan and USD 5M cash investment).

KOSDAQ Filing Information


  • Filing: Decision on Acquisition of Stocks and Investment Securities of Other Corporations
  • Company: DEAR U (376300)
  • Submission: DEAR U Co.,Ltd.
  • Receipt: 04-29-2026
  • Under KRX KOSDAQ Market Division