WEBTOON Entertainment Inc. (WBTN) FY2026 Q2 Statement of Cash Flows
2026-04-01 to 2026-06-30
Statement of Cash Flows
2026-04-01 to 2026-06-30
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Chart details
WEBTOON Entertainment Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026
Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Mar 31, 2026
- 594,852,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- negative 6,250,000 US dollars. Net cash used.
- Net income (loss)
- negative 14,577,000 US dollars
- Provision for credit losses
- 303,000 US dollars
- Depreciation and amortization
- 7,343,000 US dollars
- Operating lease expense
- 2,582,000 US dollars
- Gain on foreign currency, net
- negative 583,000 US dollars
- Deferred tax benefit
- negative 622,000 US dollars
- Loss on debt and equity securities, net
- negative 1,955,000 US dollars
- Change in severance benefit, net
- 285,000 US dollars
- (Gain) loss on equity method investments, net
- negative 988,000 US dollars
- Stock-based compensation
- 12,105,000 US dollars
- Other non-cash items
- 3,238,000 US dollars
- Changes in receivables
- negative 11,549,000 US dollars
- Changes in other assets
- negative 15,478,000 US dollars
- Changes in accounts payable
- negative 5,911,000 US dollars
- Changes in accrued expenses
- 7,117,000 US dollars
- Changes in contract liabilities
- 11,070,000 US dollars
- Changes in income tax receivable
- 6,405,000 US dollars
- Changes in other liabilities
- negative 1,278,000 US dollars
- Changes in operating lease liabilities
- negative 1,911,000 US dollars
- Payments of severance benefits, net of cash transferred
- negative 1,846,000 US dollars
- Investing activities
- negative 3,573,000 US dollars. Net cash used.
- Proceeds from maturities of short-term investments
- 8,594,000 US dollars
- Proceeds from sale of property and equipment
- 59,000 US dollars
- Purchases of property and equipment
- negative 1,615,000 US dollars
- Purchases of debt and equity securities
- negative 643,000 US dollars
- Payment made for short-term investments
- negative 8,799,000 US dollars
- Payment made for loan receivable
- negative 9,000 US dollars
- Purchases of intangible assets
- negative 1,160,000 US dollars
- Acquisition of businesses, net of cash
- 0 US dollars
- Other investing activities
- 0 US dollars
- Financing activities
- 307,000 US dollars. Net cash provided.
- Proceeds from issuance of common stock related to private placement, net
- 0 US dollars
- Other financing activities
- 307,000 US dollars
- Operating adjustment reconciliation
- 56,698,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 307,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 12,226,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- negative 2,191,000 US dollars
- Ending cash on Jun 30, 2026
- 583,145,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 595,159,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 11,707,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
- Operating cash flow
- negative 6,250,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 1,615,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 7,865,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net loss −$14.58M + net operating adjustments $8.33M = operating cash −$6.25M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: negative 6,250,000 US dollars minus 1,615,000 US dollars equals negative 7,865,000 US dollars.
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