WEBTOON Entertainment Inc 2026年季度报告

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June30, 2026OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ___________ to ___________Commission File Number: 001-42144_________________________________________________________________________ WEBTOON Entertainment Inc. (Exact Name of Registrant as Specified in its Charter)_________________________________________________________________________ Registrant’s telephone number, including area code: (323) 424-3795_________________________________________________________________________ Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.YesNo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). YesNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growthcompany. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerAccelerated filerNon-accelerated filerSmaller reporting companyEmerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revisedfinancial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YesNo As of July31, 2026, the registrant had 135,711,070 shares of common stock, par value $0.0001 per share, outstanding. Table of Contents Glossary Cautionary Note Regarding Forward-Looking Statements PART I-FINANCIAL INFORMATION Item 1. Unaudited Financial Statements. Condensed Consolidated Balance SheetsCondensed Consolidated Statements of Operations and Comprehensive LossCondensed Consolidated Statements of Stockholders’ Equity and Group EquityCondensed Consolidated Statements of Cash FlowsNotes to the Condensed Consolidated Financial Statements Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.Item 3. Quantitative and Qualitative Disclosures About Market Risk.Item 4. Controls and Procedures. Item 1. Legal Proceedings.Item 1A. Risk Factors.Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.Item 3. Defaults Upon Senior Securities.Item 4. Mine Safety Disclosures.Item 5. Other Information.Item 6. Exhibits. Signatures GLOSSARY As used in this Quarterly Report on Form 10-Q (this “Report”), unless stated otherwise or the context otherwise requires: platform as they are subject to our standard terms and conditions without Paid Content revenue sharingprovisions. Amateur creators may monetize through other methods, including advertising if they meetcertain viewership and subscriber thresholds.•“Coins” means our in-app currency, which our users can purchase, earn by completing certainadvertisement-associated actions or receive during in-app promotional events.•“creators” means individuals who upload content to our platform and whose content remains availableon our platform. Total creators include both amateur and professional creators.•“eBookJapan” means our eBook (including digital manga, which is manga in a digital format), web-comic and web-novel offering in Japan dedicated to professional creators.•“episode” means a periodically uploaded chapter or installment of a web-comic or web-novel title.•“Fast Pass” means a digital pass that provides users with early access to upcoming episodes for ongoingseries of content on our platform, which must be purchased with Coins.•“IP Adaptations” means adaptations of certain content on our offerings into other media formats such asfilm, streaming series, games and merchandise.•“LINE MANGA” means our web-comic and digital manga offering in Japan dedicated to both amateurand professional creators.•“manga” means a style of Japanese comic books and graphic novels typically presented in print format.•“MAU” or “monthly active users” means users who visited our offerings at least once in the applicablecalendar month, averaged over each month in the given period.•“MPU” or “monthly paying users” means us