mPLUS Corp. (KOSDAQ:259630)

mPLUS Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	28,819	20,634	10,982	20,004	-15,229	-8,072
Depreciation & Amortization	2,473	2,372	2,991	4,426	2,164	1,731
Loss (Gain) From Sale of Assets	-6.39	0	5.09	-9	174.3	26.41
Loss (Gain) From Sale of Investments	382.12	518.97	-5.9	314.26	-0.57	-2.6
Provision & Write-off of Bad Debts	-465.02	-1,217	-1,142	335.7	767.61	3,066
Other Operating Activities	5,584	3,426	11,215	27,207	16,775	4,594
Change in Accounts Receivable	6,185	25,945	13,224	-11,786	-11,877	20,761
Change in Inventory	66,299	58,983	-4,319	90,818	-108,527	-52,556
Change in Accounts Payable	6,601	7,149	-15,735	-23,494	10,692	32,729
Change in Other Net Operating Assets	-96,411	-55,672	-37,601	2,762	69,013	-15,520
Operating Cash Flow	19,460	62,139	-20,387	110,579	-36,048	-13,242
Operating Cash Flow Growth	-31.18%	-	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-2,266	-3,155	-12,650	-10,609	-2,374	-1,071
Sale of Property, Plant & Equipment	6.36	-	-	11.82	55.55	1.27
Sale (Purchase) of Intangibles	-1,394	-1,246	-348.41	-678.77	-97.28	-455.67
Investment in Securities	16,388	-2,310	-10,870	-11,057	-1,858	-68.23
Other Investing Activities	-2,343	-2,311	951.05	1,027	-7,070	-1,123
Investing Cash Flow	10,436	-9,463	-22,872	-21,360	-11,344	-2,716

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	5,500	40,509	20,673	28,312	28,997
Long-Term Debt Issued	-	5,000	39,997	6,300	40,000	-
Total Debt Issued	15,500	10,500	80,506	26,973	68,312	28,997
Short-Term Debt Repaid	-	-27,770	-24,129	-39,283	-11,044	-9,506
Long-Term Debt Repaid	-	-11,817	-42,820	-10,911	-2,757	-1,052
Total Debt Repaid	-44,549	-39,587	-66,949	-50,195	-13,801	-10,558
Net Debt Issued (Repaid)	-29,049	-29,087	13,556	-23,221	54,512	18,439
Issuance of Common Stock	-	-	-	-	-	250
Repurchase of Common Stock	-1,005	-1,005	-1,000	-1,999	-	-
Dividends Paid	-1,195	-1,195	-1,207	-	-	-1,118
Other Financing Activities	-0	-0	-0	0	-8.24	-1.75
Financing Cash Flow	-31,248	-31,286	11,349	-25,221	54,503	17,570

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-96.46	-81.49	401.31	-334.61	-516.8	1
Miscellaneous Cash Flow Adjustments	0	-	-	-	-	-
Net Cash Flow	-1,449	21,309	-31,508	63,663	6,595	1,612

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	17,194	58,984	-33,037	99,970	-38,421	-14,313
Free Cash Flow Growth	-34.35%	-	-	-	-	-
Free Cash Flow Margin	8.11%	32.02%	-25.66%	29.40%	-32.95%	-18.71%
Free Cash Flow Per Share	1252.17	4386.94	-2677.38	6867.76	-3166.00	-1261.39
Levered Free Cash Flow	3,570	47,828	-57,811	92,053	-27,820	-18,004
Unlevered Free Cash Flow	5,623	49,992	-54,810	95,021	-25,730	-17,247

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	597.36	1,621	1,434	1,414	1,358	411.03
Cash Income Tax Paid	1,461	1,284	1,286	70.43	-171.45	1,322
Change in Working Capital	-17,326	36,404	-44,432	58,301	-40,698	-14,586

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 1, 2026

Data Sources Report a data error