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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	25,898	20,634	10,982	20,004	-15,229	-8,072
Depreciation & Amortization	2,486	2,372	2,991	4,426	2,164	1,731
Loss (Gain) From Sale of Assets	-25.62	0	5.09	-9	174.3	26.41
Loss (Gain) From Sale of Investments	-35.83	518.97	-5.9	314.26	-0.57	-2.6
Provision & Write-off of Bad Debts	-125.07	-1,217	-1,142	335.7	767.61	3,066
Other Operating Activities	-2,787	3,426	11,215	27,207	16,775	4,594
Change in Accounts Receivable	9,304	25,945	13,224	-11,786	-11,877	20,761
Change in Inventory	62,966	58,983	-4,319	90,818	-108,527	-52,556
Change in Accounts Payable	-5,470	7,149	-15,735	-23,494	10,692	32,729
Change in Other Net Operating Assets	-66,763	-55,672	-37,601	2,762	69,013	-15,520
Operating Cash Flow	25,448	62,139	-20,387	110,579	-36,048	-13,242
Operating Cash Flow Growth	-51.86%	-	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-1,152	-3,155	-12,650	-10,609	-2,374	-1,071
Sale of Property, Plant & Equipment	71	-	-	11.82	55.55	1.27
Sale (Purchase) of Intangibles	-1,417	-1,246	-348.41	-678.77	-97.28	-455.67
Investment in Securities	-2,600	-2,310	-10,870	-11,057	-1,858	-68.23
Other Investing Activities	-2,546	-2,311	951.05	1,027	-7,070	-1,123
Investing Cash Flow	-7,622	-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	Jun 30, 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	54,540	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	-37,186	-39,587	-66,949	-50,195	-13,801	-10,558
Net Debt Issued (Repaid)	17,354	-29,087	13,556	-23,221	54,512	18,439
Issuance of Common Stock	-	-	-	-	-	250
Repurchase of Common Stock	-802.57	-1,005	-1,000	-1,999	-	-
Dividends Paid	-2,373	-1,195	-1,207	-	-	-1,118
Other Financing Activities	-	-0	-0	0	-8.24	-1.75
Financing Cash Flow	14,178	-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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	2,574	-81.49	401.31	-334.61	-516.8	1
Net Cash Flow	34,578	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	24,296	58,984	-33,037	99,970	-38,421	-14,313
Free Cash Flow Growth	-50.91%	-	-	-	-	-
Free Cash Flow Margin	13.18%	32.02%	-25.66%	29.40%	-32.95%	-18.71%
Free Cash Flow Per Share	1870.59	4386.94	-2677.38	6867.76	-3166.00	-1261.39
Levered Free Cash Flow	10,883	47,828	-57,811	92,053	-27,820	-18,004
Unlevered Free Cash Flow	12,873	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	1,634	1,621	1,434	1,414	1,358	411.03
Cash Income Tax Paid	2,105	1,284	1,286	70.43	-171.45	1,322
Change in Working Capital	36.98	36,404	-44,432	58,301	-40,698	-14,586

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 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:

Sep 10, 2026

Data Sources Report a data error