Messe eSang Co.,Ltd (KOSDAQ: 408920)

Messe eSang Co.,Ltd Cash Flow Statement

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

Fiscal Year	TTM	FY 2023	FY 2022
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022
Net Income	9,376	5,332	6,984
Depreciation & Amortization	1,448	1,236	1,195
Loss (Gain) From Sale of Assets	-3.76	0.18	-0.36
Asset Writedown & Restructuring Costs	-	260.89	-
Loss (Gain) From Sale of Investments	-0.22	-0.23	-0.13
Provision & Write-off of Bad Debts	195.87	228	147.64
Other Operating Activities	1,020	3,581	-238.66
Change in Accounts Receivable	-733.41	-255.91	225.71
Change in Inventory	-	-	68.63
Change in Accounts Payable	-	-13.48	-
Change in Unearned Revenue	-38	-56.96	-2.24
Change in Other Net Operating Assets	4,826	-1,067	1,043
Operating Cash Flow	16,090	9,244	9,423
Operating Cash Flow Growth	81.49%	-1.90%	-
Capital Expenditures	-3,880	-867.44	-108.73
Cash Acquisitions	485.17	-53.33	-
Sale (Purchase) of Intangibles	-430.88	-7.63	-248.81
Investment in Securities	11,085	9,047	7,000
Other Investing Activities	0	0	-0
Investing Cash Flow	6,638	8,099	6,268
Long-Term Debt Repaid	-	-354.64	-252.51
Net Debt Issued (Repaid)	-220.08	-354.64	-252.51
Repurchase of Common Stock	-221.72	-82.81	-
Other Financing Activities	-682.05	-1.79	-
Financing Cash Flow	-3,245	-439.24	-252.51
Foreign Exchange Rate Adjustments	-0.61	0.06	-0.14
Net Cash Flow	19,483	16,905	15,439
Free Cash Flow	12,210	8,377	9,315
Free Cash Flow Growth	51.91%	-10.07%	-
Free Cash Flow Margin	21.97%	16.49%	24.30%
Free Cash Flow Per Share	283.31	197.82	238.73
Cash Interest Paid	1,051	561.35	561.48
Cash Income Tax Paid	2,315	2,191	1,891
Levered Free Cash Flow	10,277	6,177	-
Unlevered Free Cash Flow	10,817	6,702	-
Change in Net Working Capital	-5,688	639.97	-

Source: S&P Capital IQ. Standard template. Financial Sources.