Press Release: WEBTOON Entertainment Inc. Reports Fourth Quarter and Full Year 2025 Financial Results

Dow Jones
03/04

Full Year 2025 Revenue Growth of 2.5%; Year-Over-Year Revenue Growth on a Constant Currency Basis of 3.9%

Full Year 2025 Net Loss of $373.4 Million; Adjusted EBITDA of $19.4 Million

Strong Balance Sheet With Cash And Cash Equivalents of Approximately $582 Million and No Debt

LOS ANGELES, March 03, 2026 (GLOBE NEWSWIRE) -- WEBTOON Entertainment Inc. (Nasdaq: WBTN) ("WEBTOON Entertainment" or "the Company"), a leading global entertainment company and home to some of the world's largest storytelling platforms, today announced results for its fourth quarter and full year ended December 31, 2025. More information about these results can be found in the Company's shareholder letter on the investor relations section of its website.

Fourth Quarter 2025 Highlights (vs. Fourth Quarter 2024)

   -- Total revenue of $330.7 million declined 6.3%, driven by declines in Paid 
      Content, Advertising and IP Adaptations. 
 
   -- Revenue on a constant currency basis was $338.3 million, declining 4.1%, 
      driven by declines in Advertising and IP Adaptations, partially offset by 
      growth in Paid Content. 
 
   -- Net Loss was $336.5 million, compared to $102.6 million in the prior year, 
      driven by goodwill impairments. 
 
   -- Adjusted EBITDA was $0.6 million, compared to $(3.5) million in the prior 
      year, due to effective cost controls. Adjusted EBITDA margin was 0.2%, 
      compared to (1.0%) in the prior year. 
 
   -- Diluted loss per share was $2.36, compared to a diluted loss per share of 
      $0.72 in the prior year. 
 
   -- Adjusted Earnings Per Share was $0.00, compared to $(0.03) in the prior 
      year. 
 
   -- Cash and cash equivalents of approximately $581.8 million plus another 
      $10.8 million of short-term deposits included in prepaid expenses and 
      other current assets. 
 
   -- Cash flow from operations was $7.6 million, compared to $(8.7) million in 
      the prior year. 

Full Year 2025 Highlights (vs. Full Year 2024)

   -- Total revenue of $1.4 billion grew 2.5%, driven by growth in Paid Content 
      and IP Adaptations, partially offset by a decline in Advertising. 
 
   -- Revenue on a constant currency basis was $1.4 billion, growing 3.9%, 
      driven by growth across all revenue streams -- Paid Content, Advertising, 
      and IP Adaptations. 
 
   -- Net Loss was $373.4 million, compared to $152.9 million in the prior year, 
      driven by goodwill impairments. 
 
   -- Adjusted EBITDA was $19.4 million, compared to $68.0 million in the prior 
      year as a result of lower gross profit and higher marketing expense. 
      Adjusted EBITDA Margin was 1.5%, compared to 5.0% in the prior year. 
 
   -- Diluted loss per share was $2.66, compared to a diluted loss per share of 
      $1.21 in the prior year. 
 
   -- Adjusted EPS of $0.15, compared to $0.57 in the prior year. 
 
   -- Cash flow from operations was $11.2 million, compared to $17.9 million in 
      the prior year. 

Junkoo Kim, Founder and CEO said, "We are pleased to report solid fourth quarter results, with revenue in line with our expectations and Adjusted EBITDA above the top end of our guidance range. For the full year, we delivered revenue growth of approximately 4% on a constant currency basis and Adjusted EBITDA of approximately $19 million, marking our third consecutive year of growth and profitability."

Kim continued, "These results were supported by several key milestones in 2025, most notably the establishment of strategic relationships with industry leaders, including Disney and Warner Bros. Animation. We believe these partnerships will help expand both the overall comics industry and the webcomics category, bringing more readers to our platform and generating more opportunities for our creator community over the long-term. As we enter 2026, we remain confident in our strategy and are focused on growing and deepening engagement across our platform to foster a stronger, more vibrant fandom."

First Quarter 2026 Outlook

For the first quarter 2026, the Company expects:

   -- Revenue growth on a constant currency basis in the range of (1.5%) - 
      1.5%. This represents revenue in the range of $317-$327 million, based on 
      current FX rates. 
 
   -- Adjusted EBITDA in the range of $0.0-$5.0 million, representing an 
      Adjusted EBITDA Margin in the range of 0.0% - 1.5%. 

Conference Call & Webcast Details

As previously disclosed, the Company will host a webcast and conference call on March 3, 2026, at 4:30 p.m. Eastern Time, to discuss the Company's financial results for its fourth quarter and full year ended December 31, 2025.

A live webcast of the conference call will be available online at https://ir.webtoon.com/.

For those unable to listen to the live webcast, an archived version will be available at the same location for up to one year.

About WEBTOON Entertainment Inc.

WEBTOON Entertainment is a leading global entertainment company and home to some of the world's largest storytelling platforms. As the global leader and pioneer of the mobile webcomic format, WEBTOON Entertainment has transformed comics and visual storytelling for fans and creators.

With its CANVAS UGC platform empowering anyone to become a creator, and a growing roster of superstar WEBTOON Originals creators and series, WEBTOON Entertainment's passionate fandoms are the new face of pop culture. WEBTOON Entertainment's adaptations are available on Netflix, Prime Video, Crunchyroll and other screens around the world, and the company's content partners include Discord, HYBE and DC Comics, among many others.

With approximately 160 million monthly active users, WEBTOON Entertainment's IP & Creator Ecosystem of aligned brands and platforms include WEBTOON, Wattpad -- the world's leading webnovel platform -- WEBTOON Productions, Studio N, Studio LICO, WEBTOON Unscrolled, LINE Manga and eBookJapan, among others.

Forward Looking Statements

This release contains forward-looking statements within the meaning of the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995, and involves risks, assumptions and uncertainties that could cause actual results to differ materially from those expressed or implied by forward-looking statements. Forward-looking statements cover all matters which are not historical facts and include, without limitation, statements or guidance regarding or relating to our future financial position, results of operations and growth, plans and objectives for future capabilities, ability to attract users in both our core and underpenetrated geographies, ability to grow Paid Content, Advertising and IP Adaptations businesses, the impact of our product development initiatives, including our use of AI, our financial condition and liquidity, and other statements concerning the success of our business and strategies. Forward-looking statements may be identified by the use of words such as "anticipate," "intend," "plan," "goal," "seek," "believe," "project," "estimate," "expect," "strategy," "future," "likely," "may," "should," "will" and similar references to future periods. Forward-looking statements speak only as of the date on which they are made. They are not assurances of future performance and are based only on our current beliefs, expectations and assumptions regarding the future of our business, future plans and strategies, projections, anticipated events and trends, the economy and other future conditions. Therefore, you should not place undue reliance on any of these forward-looking statements. Although we believe that the forward-looking statements contained in this release are based on reasonable assumptions, you should be aware that many factors could cause actual results to differ materially from those in such forward-looking statements, including, but not limited to: weakness in the economy, market trends, uncertainty and other conditions in the markets in which we operate, and other geopolitical or macroeconomic factors beyond our control; inability to attract, empower, properly support or incentivize our creators; inability to retain, attract and engage with our users; inability to anticipate, understand and appropriately respond to market trends and changing user preferences; failure to retain or increase our paying users; failure to effectively operate in highly competitive markets; inability to innovate and expand our Advertising business; inability to continue to diversify our monetization strategy or to increase revenues from IP Adaptations; failure to control our content-related costs; exposure to significant legal proceedings and regulatory investigations which may result in significant expenses, fines and reputational damage; failure to provide a safe online environment for children; exposure to claims that we violated third parties' intellectual property rights; failure to obtain, maintain, protect or enforce our proprietary and intellectual property rights; exposure to liability and adverse effects from the use of AI; rise of conflicts of interests with NAVER Corporation, our majority stockholder; and other risks and uncertainties set forth under the caption "Risk Factors" in our most recent Annual Report on Form 10-K, and in other filings we make with the SEC in the future.

Additionally, forward-looking statements regarding past trends or activities should not be taken as a representation that such trends or activities will continue in the future. Other than in accordance with our legal or regulatory obligations, we undertake no obligations to publicly update or revise any forward-looking statement, whether as a result of new information, future events or otherwise.

Non-GAAP Financial Measures & Definitions

This release contains certain financial information that is not presented in conformity with U.S. GAAP. These non-GAAP measures include Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Earnings Per Share (Adjusted EPS), revenue on a constant currency basis and revenue growth on a constant currency basis.

We believe that these non-GAAP measures provide users of the Company's financial information with additional meaningful information to assist in understanding financial results and assessing the Company's performance from period to period. Management believes these measures are important indicators of operations because they exclude items that may not be indicative of our core operating results and provide a better baseline for analyzing trends in our underlying businesses, and they are consistent with how business performance is planned, reported and assessed internally by management and the board of directors of the Company. Our non-GAAP financial measures should not be considered in isolation, or as substitutes for, financial information prepared in accordance with GAAP. Non-GAAP measures have limitations as they do not reflect all the amounts associated with our results of operations as determined in accordance with GAAP, and should only be used to evaluate our results of operations in conjunction with the corresponding or the most directly comparable GAAP measures. We strongly encourage investors and shareholders to review our financial statements and publicly filed reports in their entirety and not to rely on any single financial measure.

A reconciliation is provided at the end of this release for each historical non-GAAP financial measure to the most directly comparable financial measure stated in accordance with U.S. GAAP. We encourage investors and shareholders to review the related U.S. GAAP financial measures and the reconciliation of these non-GAAP financial measures to their most directly comparable U.S. GAAP financial measures, and not to rely on any single financial measure to evaluate our business. We do not provide a reconciliation of forward-looking non-GAAP financial measures to the most directly comparable U.S. GAAP financial measures on a forward-looking basis because we are unable to predict with reasonable certainty or without unreasonable effort non-recurring items that may arise in the future.

Adjusted EBITDA: We define Adjusted EBITDA as net income (loss), adjusted to remove the impact of interest income, interest expense, income tax expense (credit) and depreciation and amortization, with further adjustments to eliminate the effects of loss on equity method investments, effect of applying the valuation method of fair value through profit or loss, impairment of goodwill, non-cash stock-based compensation and certain other non-recurring costs.

Adjusted EBITDA Margin: We define Adjusted EBITDA Margin as Adjusted EBITDA divided by revenue.

Adjusted Earnings Per Share (Adjusted EPS): We define Adjusted Earnings Per Share as Earnings Per Share before interest expense, interest income, income tax expense and depreciation and amortization with further adjustments to eliminate the effects of loss on equity method investments, effect of applying the valuation method of fair value through profit or loss, impairment of goodwill, non-cash stock-based compensation and certain other non-recurring costs. We calculate Adjusted Earnings Per Share by making the adjustments described herein from Net Income (Loss) and dividing by basic and diluted weighted average shares of common stock outstanding, respectively, for the applicable period.

Revenue on a Constant Currency Basis: We define revenue on a constant currency basis as revenue adjusted to remove the impact of foreign currency rate fluctuations and the impact of deconsolidated and transferred operations. We calculate revenue on a constant currency basis in a given period by applying the average currency exchange rates in the comparable period of the prior year to the local currency revenue in the current period. We calculate revenue on a constant currency basis in each of our revenue streams -- Paid Content, Advertising and IP Adaptations -- using the same method as laid out herein.

Revenue Growth on a Constant Currency Basis: We define revenue growth on a constant currency basis as period-over-period growth rates of revenue, adjusted to remove the impact of foreign currency rate fluctuations and the impact of deconsolidated and transferred operations. We calculate revenue growth (as a percentage) on a constant currency basis by determining the increase in current period revenue over prior period revenue, where current period foreign currency revenue is translated using prior period average currency exchange rates.

 
                         Financial Statements 
                      WEBTOON Entertainment Inc. 
                      Consolidated Balance Sheets 
                              (Unaudited) 
        (in thousands of USD, except share and per share data) 
---------------------------------------------------------------------- 
 
                                                As of December 31, 
                                               2025         2024 
                                             ---------    --------- 
Assets 
Current assets: 
      Cash and cash equivalents             $  581,806   $  572,402 
      Receivables(1) , net of allowance 
       for credit losses of $3,378 and 
       $3,418 at December 31, 2025, and 
       December 31, 2024, respectively         176,779      169,187 
      Prepaid expenses and other current 
       assets, net(2)                           72,647       94,783 
                                             ---------    --------- 
Total current assets                           831,232      836,372 
      Property and equipment, net                8,339        3,782 
      Operating lease right-of-use assets       23,705       16,649 
      Debt and equity securities                69,669       70,178 
      Intangible assets, net                   157,804      180,912 
      Goodwill, net                            336,825      665,275 
      Equity method investments                 80,440       78,668 
      Deferred tax assets                       22,302       17,592 
      Other non-current assets, net(3)          65,194       65,906 
                                             ---------    --------- 
Total assets                                $1,595,510   $1,935,334 
                                             =========    ========= 
Liabilities and equity 
Current liabilities: 
      Accounts payable(4)                   $  136,962   $  127,306 
      Accrued expenses(5)                       66,690       62,209 
      Current portion of operating lease 
       liabilities(6)                            9,617        6,053 
      Contract liabilities                      89,994       85,860 
      Income tax payables -- corporate tax       1,236       10,093 
      Consumption taxes payables                 2,900        8,339 
      Provisions and defined pension 
       benefits                                  8,766       11,133 
      Other current liabilities                  2,457        2,231 
                                             ---------    --------- 
Total current liabilities                      318,622      313,224 
Non-current liabilities: 
      Long-term operating lease 
       liabilities(7)                           14,055       11,187 
      Defined severance benefits                25,069       22,030 
      Deferred tax liabilities                   5,755       30,271 
      Other non-current liabilities              3,737        2,161 
                                             ---------    --------- 
Total liabilities                           $  367,238   $  378,873 
      Commitments and Contingencies 
Redeemable non-controlling interest in 
 subsidiary                                     24,540       36,580 
Stockholders' equity: 
      Preferred stock, $0.0001 par value 
      100,000,000 authorized and no shares 
      issued and outstanding as of 
      December 31, 2025 and December 31, 
      2024, respectively                    $       --   $       -- 
      Common stock, $0.0001 par value 
       2,000,000,000 authorized, 
       130,776,161 shares and 128,587,944 
       shares issued and outstanding as of 
       December 31, 2025, and December 31, 
       2024, respectively                   $       13   $       13 
      Additional paid-in capital             2,137,926    2,103,931 
      Accumulated other comprehensive loss    (114,363)    (124,620) 
      Accumulated deficit                     (853,124)    (507,197) 
                                             ---------    --------- 
Total stockholders' equity attributable to 
 WEBTOON Entertainment Inc.                  1,170,452    1,472,127 
Non-controlling interests in consolidated 
 subsidiaries                                   33,280       47,754 
Total equity                                 1,203,732    1,519,881 
                                             ---------    --------- 
Total liabilities, redeemable 
 non-controlling interest, and equity       $1,595,510   $1,935,334 
                                             =========    ========= 
 

______________

(1.) Includes amounts due from related parties of $55,156 and $59,495 as of December 31, 2025, and December 31, 2024, respectively.

(2.) Includes amounts due from related parties of $4,730 and $9,258 as of December 31, 2025, and December 31, 2024, respectively.

(3.) Includes amounts due from related parties of $33,913 and $32,072 as of December 31, 2025, and December 31, 2024, respectively.

(4.) Includes amounts due to related parties of $18,765 and $17,173 as of December 31, 2025, and December 31, 2024, respectively.

(5.) Includes amounts due to related parties of $6,849 and $5,562 as of December 31, 2025, and December 31, 2024, respectively.

(6.) Includes amounts due to related parties of $5,221 and $3,506 as of December 31, 2025, and December 31, 2024, respectively.

(7.) Includes amounts due to related parties of $5,371 and $9,519 as of December 31, 2025, and December 31, 2024, respectively.

 
                          WEBTOON Entertainment Inc. 
            Consolidated Statements of Operations and Comprehensive 
                                      Loss 
                                  (Unaudited) 
             (in thousands of USD, except share and per share data) 
 
                        Three Months Ended                 Year Ended 
                           December 31,                   December 31, 
                   ----------------------------  ------------------------------ 
                       2025           2024           2025           2024 
                                   -----------                   ----------- 
Revenue(1)         $    330,686   $    352,847   $  1,382,705   $  1,348,478 
Cost of 
 revenue(2)            (250,169)      (270,576)    (1,060,524)    (1,009,410) 
Marketing(3)            (28,370)       (32,138)      (126,149)      (107,783) 
General and 
 administrative 
 expenses(4)            (65,383)       (77,839)      (259,543)      (331,984) 
                    -----------    -----------    -----------    ----------- 
Operating Loss          (13,236)       (27,706)       (63,511)      (100,699) 
Interest income           4,509          6,030         19,170         15,820 
Interest expense            (50)            (1)           (56)           (45) 
Impairment losses 
 on goodwill and 
 other intangible 
 assets, net           (336,486)       (69,743)      (336,486)       (69,743) 
Gain (loss) on 
 equity method 
 investments, 
 net                       (365)           (53)         1,282         (1,123) 
Other income 
 (loss), net(5)          (9,220)        (6,162)        (9,808)         6,482 
                    -----------    -----------    -----------    ----------- 
Loss before 
 income tax        $   (354,848)  $    (97,635)  $   (389,409)  $   (149,308) 
Income tax 
 benefit 
 (expense)               18,363         (4,928)        16,022         (3,604) 
                    -----------    -----------    -----------    ----------- 
Net loss           $   (336,485)  $   (102,563)  $   (373,387)  $   (152,912) 
                    ===========    ===========    ===========    =========== 
Net income (loss) 
 attributable to 
 WEBTOON 
 Entertainment 
 Inc.                  (307,565)       (92,965)      (345,927)      (143,905) 
Net income (loss) 
 attributable to 
 non-controlling 
 interests and 
 redeemable 
 non-controlling 
 interests              (28,920)        (9,598)       (27,460)        (9,007) 
Other 
comprehensive 
income (loss):                              -- 
Foreign currency 
 translation 
 adjustments, net 
 of tax                 (16,784)       (62,330)         9,792        (71,935) 
Share of other 
 comprehensive 
 income (loss) of 
 equity method 
 investments, net 
 of tax            $        197   $         55            896            (94) 
                    -----------    -----------    -----------    ----------- 
Total other 
 comprehensive 
 loss, net of 
 tax                    (16,587)       (62,275)        10,688        (72,029) 
                    -----------    -----------    -----------    ----------- 
Total 
 comprehensive 
 loss              $   (353,072)  $   (164,838)  $   (362,699)  $   (224,941) 
                    ===========    ===========    ===========    =========== 
Total 
 comprehensive 
 loss 
 attributable to 
 WEBTOON 
 Entertainment 
 Inc.              $   (323,680)  $   (153,010)      (335,669)      (213,704) 
Total 
 comprehensive 
 loss 
 attributable to 
 non-controlling 
 interests and 
 redeemable 
 non-controlling 
 interests              (29,392)       (11,828)       (27,030)       (11,237) 
Weighted average 
shares 
outstanding 
   Basic            130,560,064    128,787,043    130,177,475    119,231,997 
   Diluted          130,560,064    128,787,043    130,177,475    119,231,997 
Income (loss) 
per share 
attributable to 
WEBTOON 
Entertainment 
Inc. 
   Basic           $      (2.36)  $      (0.72)  $      (2.66)  $      (1.21) 
   Diluted         $      (2.36)  $      (0.72)  $      (2.66)  $      (1.21) 
 
 
   1. Includes amounts earned from related parties of $21,277 and $10,957 for 
      the three months ended December 31, 2025, and December 31, 2024, 
      respectively and $74,297 and $72,228 for the year ended December 31, 
      2025, and December 31, 2024, respectively. 
 
   2. Includes amounts incurred from related parties of $26,517 and $28,718 for 
      the three months ended December 31, 2025, and December 31, 2024, 
      respectively and $111,254 and $96,498 for the year ended December 31, 
      2025, and December 31, 2024, respectively. 
 
   3. Includes amounts incurred from related parties of $(1,799) and $(2,830) 
      for the three months ended December 31, 2025, and December 31, 2024, 
      respectively and $(9,339) and $(7,691) for the year ended December 31, 
      2025, and December 31, 2024, respectively. 
 
   4. Includes amounts incurred from related parties of $9,683 and $8,812 for 
      three months ended December 31, 2025, and December 31, 2024, respectively 
      and $31,249 and $32,478 for the year ended December 31, 2025, and 
      December 31, 2024, respectively. 
 
   5. Includes amounts earned from related parties of $418 and $457 for three 
      months ended December 31, 2025, and December 31, 2024, respectively and 
      $1,687 and $3,592 for the year ended December 31, 2025, and December 31, 
      2024, respectively. 
 
                     WEBTOON Entertainment Inc. 
                Consolidated Statements of Cash Flows 
                             (Unaudited) 
                        (in thousands of USD) 
 
                                               For the Year Ended 
                                                  December 31, 
                                               2025        2024 
                                             --------    -------- 
Operating activities: 
      Net Loss                              $(373,387)  $(152,912) 
   Adjustments to reconcile net loss to 
   cash used in operating activities: 
      Allowance for credit losses               4,772       6,034 
      Depreciation and amortization            35,431      40,074 
      Impairment losses on goodwill and 
       other intangible assets                336,487      69,743 
      Operating lease expense                   9,690      10,446 
      Loss (Gain) on foreign currency, net     (1,605)     (2,519) 
      Deferred tax benefit                    (28,965)    (24,535) 
      Loss (Gain) on debt and equity 
       securities, net                          8,605      (2,263) 
      Loss (Gain) on equity method 
       investment                              (1,282)      1,123 
      Contingent consideration liability           --      (3,712) 
      Stock-based compensation                 41,907      87,379 
      Gain on disposal of right-of-use 
       assets, net                                 --      (1,899) 
      Change in severance benefit, net          5,584       3,725 
      Loss on investments in subsidiaries, 
       net                                         --       2,713 
      Other non-cash items                         13        (707) 
   Changes in operating assets and 
   liabilities 
      Changes in receivables                     (873)    (24,063) 
      Changes in other assets                   1,219     (35,928) 
      Changes in accounts payable               3,421      26,177 
      Changes in accrued expenses               6,216       1,869 
      Changes in consumption taxes 
       payables                                (5,725)      3,287 
      Changes in contract liabilities           2,400      21,584 
      Changes in withholdings                  (6,122)         (8) 
      Changes in income tax payable - 
       corporate tax                           (8,857)        634 
      Changes in other liabilities             (6,540)       (812) 
      Changes in operating lease 
       liabilities                             (8,062)     (9,035) 
      Changes in deposits                        (294)      2,444 
      Transfer of severance benefits           (2,817)       (956) 
                                             --------    -------- 
   Net cash provided by operating 
    activities                              $  11,216   $  17,883 
Investing activities: 
      Proceeds from maturities of 
       short-term investments               $  42,538   $  68,018 
      Proceeds from sale of debt and 
       equity securities                           --       2,970 
      Proceeds from sale of property and 
       equipment                                  297       6,495 
      Proceeds from sale of equity method 
       investments                                 --       5,938 
      Proceeds from loan receivable             1,684          -- 
      Payment from maturities of 
       short-term investments                 (26,372)    (77,371) 
      Payment made for loan receivable           (904)       (264) 
      Purchases of debt and equity 
       securities                              (6,801)     (1,000) 
      Purchases of property and equipment      (7,619)     (2,404) 
      Purchases of intangible assets          (10,292)    (10,745) 
      Purchases of equity method 
       investments                                 --      (9,068) 
      Acquisition of businesses, net of 
       cash                                      (148)         -- 
      Disposal of businesses, net of cash          --        (315) 
      Other investing activities                  119         470 
                                             --------    -------- 
   Net cash used in investing activities    $  (7,498)  $ (17,276) 
Financing activities: 
      Proceeds from issuance of common 
       stock upon initial public offering, 
       net of underwriting discounts and 
       commissions                          $      --   $ 292,950 
      Proceeds from issuance of common 
       stock related to private placement   $      --   $  50,000 
      Payments of initial public offering 
       costs                                $      --   $ (11,154) 
      Proceeds from exercise of 
       over-allotment, net of underwriting 
       discounts and commissions            $      --   $  26,786 
      Proceeds from stock option exercise   $   1,327   $     746 
      Proceeds from short-term borrowings         139          -- 
      Repayments of short-term borrowings          --      (3,597) 
      Repayments of long-term borrowings           --         (15) 
      Payment of contingent consideration 
       related to business acquisition             --      (1,849) 
Net cash provided by (used in) financing 
 activities                                 $   1,466   $ 353,867 
                                             ========    ======== 
Effect of exchange rate changes on cash 
 and cash equivalents                       $   4,220   $ (13,817) 
Net increase (decrease) in cash and cash 
 equivalents                                    9,404     340,657 
Cash and cash equivalents at beginning of 
 the year                                     572,402     231,745 
                                             --------    -------- 
Cash and cash equivalents at end of the 
 year                                       $ 581,806   $ 572,402 
                                             ========    ======== 
Supplemental disclosure: 
      Income taxes paid                     $  24,702   $  25,675 
      Interest paid                                 1          85 
Non-cash transactions: 
      Reclassification of debt and equity 
       securities to equity method 
       investments                          $      --   $  18,701 
      Reclassification of deferred 
       offering costs to additional 
       paid-in capital upon IPO                    --      11,215 
      Purchase of property and equipment 
       included in accounts payable                --           2 
 

Reconciliation of Non-GAAP Measures

In addition to adjustments for foreign exchange fluctuations, we have also further adjusted revenue to exclude the impacts of deconsolidated and transferred operations to show growth or loss exclusive of these changes ("Revenue on a Constant Currency Basis"). Revenue on a Constant Currency Basis is a Non-GAAP metric that management believes adds value but has its limitations as an analytical tool, and you should not consider it in isolation or as a substitute for analysis of our results as reported under GAAP.

The following table presents a reconciliation of revenue to revenue on a constant currency basis, and ARPPU to ARPPU on a constant currency basis, respectively, for each of the periods presented.

 
                     Three Months Ended                    Year Ended 
                        December 31,                      December 31, 
(in thousands of 
USD, except 
percentages)           2025      2024     Change       2025         2024      Change 
                      -------   -------              ---------    --------- 
Total Revenue        $330,687  $352,847   (6.3)%    $1,382,705   $1,348,478       2.5% 
  Effect of 
   deconsolidated 
   and transferred 
   operations               -         -        N/A           -         (147)  (100.0)% 
  Effects of 
   foreign currency 
   rate 
   fluctuations         7,628         -        N/A      17,682            -        N/A 
Revenue on a 
 Constant Currency 
 Basis               $338,315  $352,847   (4.1)%    $1,400,387   $1,348,331       3.9% 
  Paid Content 
   Revenue            265,544   270,234   (1.7)%     1,087,496    1,083,026       0.4% 
   Effect of 
    deconsolidated 
    and transferred 
    operations              -         -        N/A           -         (122)  (100.0)% 
   Effects of 
    foreign 
    currency rate 
    fluctuations        5,894         -        N/A      11,491            -        N/A 
Paid Content 
 Revenue on a 
 Constant Currency 
 Basis               $271,438  $270,234    0.4%     $1,098,987   $1,082,904       1.5% 
  Advertising 
   Revenue             39,772    45,287  (12.2)%       164,257      166,087     (1.1)% 
   Effects of 
    foreign 
    currency rate 
    fluctuations          854         -        N/A       2,510            -        N/A 
Advertising Revenue 
 on a Constant 
 Currency Basis      $ 40,626  $ 45,287  (10.3)%    $  166,767   $  166,087       0.4% 
  IP Adaptations 
   Revenue             25,371    37,326  (32.0)%       130,952       99,365      31.8% 
   Effect of 
    deconsolidated 
    and transferred 
    operations              -         -        N/A           -          (25)  (100.0)% 
   Effects of 
    foreign 
    currency rate 
    fluctuations          880         -        N/A       3,682            -        N/A 
IP Adaptations 
 Revenue on a 
 Constant Currency 
 Basis               $ 26,251  $ 37,326  (29.7)%    $  134,634   $   99,340      35.5% 
 
Paid Content 
Average Revenue 
Per Paying User 
("ARPPU")(1) 
  Korea paid 
   content revenue   $ 85,476  $ 86,239   (0.9)%    $  331,158   $  352,521     (6.1)% 
  Korea ARPPU        $   7.75  $   8.07   (4.0)%    $     7.77   $     7.84     (0.9)% 
   Effect of 
   deconsolidated 
   and transferred 
   operations               -         -        N/A           -            -        N/A 
   Effects of 
    foreign 
    currency rate 
    fluctuations         0.40         -        N/A        0.44            -        N/A 
  Korea ARPPU on a 
   Constant 
   Currency Basis    $   8.14  $   8.07    0.9%     $     8.21   $     7.84       4.7% 
 
  Japan paid 
   content revenue   $145,909  $149,903   (2.7)%    $  621,540   $  594,302       4.6% 
  Japan ARPPU        $  23.02  $  22.00    4.6%     $    23.16   $    22.12       4.7% 
   Effects of 
    foreign 
    currency rate 
    fluctuations         0.24         -        N/A       (0.28)           -        N/A 
  Japan ARPPU on a 
   Constant 
   Currency Basis    $  23.26  $  22.00    5.7%     $    22.88   $    22.12       3.4% 
 
  Rest of World 
   paid content 
   revenue           $ 34,159  $ 34,093    0.2%     $  134,799   $  136,203     (1.0)% 
  Rest of World 
   ARPPU             $   6.52  $   6.87   (5.1)%    $     6.60   $     6.57       0.5% 
   Effects of 
   foreign 
   currency rate 
   fluctuations             -         -        N/A           -            -        N/A 
  Rest of World 
   ARPPU on a 
   Constant 
   Currency Basis    $   6.52  $   6.87   (5.1)%    $     6.60   $     6.57       0.5% 
 

(1) ARPPU is calculated by taking Paid Content revenue and dividing it by the number of monthly paid users ("MPU") for such month, averaged over each month in the given period. ARPPU on a constant currency basis is calculated by dividing Paid Content revenue on a constant currency basis by the number of MPU for such month, averaged over each month in the given period. Where each metric is country specific, the numerator is Paid Content revenue on a constant currency basis by country and the denominator is users by country.

The following table presents a reconciliation of net loss to EBITDA, Adjusted EBITDA and Adjusted EBITDA Margin for each of the periods presented.

 
                                  Three Months Ended                      Year Ended 
                                     December 31,                        December 31, 
(in thousands of USD, 
except percentages)           2025              2024              2025              2024 
                           -----------       -----------       -----------       ----------- 
Net Loss                  $   (336,485)     $   (102,563)     $   (373,387)     $   (152,912) 
Plus (minus): 
   Interest income              (4,509)           (6,030)          (19,170)          (15,820) 
   Interest expense                 50                 1                56                45 
   Income tax (benefit) 
    expense                    (18,363)            4,928           (16,022)            3,604 
   Depreciation and 
    amortization                10,647            12,121            35,431            40,074 
                           -----------       -----------       -----------       ----------- 
EBITDA                    $   (348,660)     $    (91,543)     $   (373,092)     $   (125,009) 
                           -----------       -----------       -----------       ----------- 
Impairment losses on 
 goodwill and other 
 intangible assets(1)          336,486            69,743           336,486            69,743 
Stock-based compensation 
 expense(2)                      6,784            14,016            41,907            82,321 
Loss on fair value 
 instruments, net(3)             4,588             2,880             8,604            (2,263) 
Restructuring and 
 IPO-related costs(4)            1,013             1,405             6,816            42,050 
Loss on equity method 
 investments, net(5)               365                53            (1,282)            1,123 
                           -----------       -----------       -----------       ----------- 
Adjusted EBITDA           $        576      $     (3,446)     $     19,439      $     67,965 
                           ===========       ===========       ===========       =========== 
Net loss margin                 (101.8)%           (29.1)%           (27.0)%           (11.3)% 
Adjusted EBITDA Margin             0.2%             (1.0)%             1.5%              5.0% 
Weighted average shares 
 outstanding (Basic and 
 Diluted)                  130,560,064       128,787,043       130,177,475       119,231,997 
EPS (Basic and Diluted)          (2.36)            (0.72)            (2.66)            (1.21) 
Adjusted EPS (Basic and 
 Diluted)(6)                      0.00             (0.03)             0.15              0.57 
 
 
(1)  Represents impairment losses on goodwill for Wattpad 
      Corp., Wattpad WEBTOON Studios Corp, Munpia Inc., 
      Purple Duck and Jakga Company Inc. for the quarter 
      and year ended December 31, 2025. For the quarter 
      and year ended December 31, 2025, the amounts also 
      include a $1.0 million impairment of the definite 
      lived intangible assets for Bootcamp Limited Partnership. 
      For the quarter and year ended December 31, 2024, 
      represents impairment losses on goodwill for the Company's 
      reporting units; Wattpad Corp., Wattpad WEBTOON Studios 
      Corp, Munpia Inc. and Jakga Company Inc. 
(2)  Represents non-cash stock-based compensation expense 
      related to WEBTOON's equity incentive plan and stock-based 
      compensation plans of NAVER Corp., Munpia Inc. and 
      LOCUS Inc., for the quarter and year ended December 
      31, 2024. For the quarter and year ended December 
      31, 2025, these amounts also include non-cash stock 
      based compensation, including amounts which are cash 
      settled. 
(3)  Represents unrealized net loss (gain) of financial 
      assets measured at FVPL, which include the Company's 
      equity investments. 
(4)  Represents expenses that we do not consider representative 
      of the operating performance of the business. For 
      the quarter and year ended December 31, 2025, these 
      amounts include legal fees and advisory fees. For 
      the quarter and year ended December 31, 2024, these 
      amounts were comprised of a $30.0 million one-time 
      CEO bonus and legal and advisory fees related to the 
      IPO. 
(5)  Represents our proportionate share of recognized losses 
      associated with our investments accounted for using 
      the equity method. 
(6)  The numerator for Adjusted EPS is calculated by adjusting 
      Net Loss by the same items in the Net Loss to Adjusted 
      EBITDA reconciliation. The denominator for computing 
      Adjusted EPS is the same as that used for Diluted 
      EPS. 
 

Contact Information

Investor Relations

Soohwan Kim, CFA

investor@webtoon.com

Corporate Communications

Kiel Hume

webtoonpress@webtoon.com

(END) Dow Jones Newswires

March 03, 2026 16:05 ET (21:05 GMT)

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