ESGL Holdings Limited (ESGL)

ESGL Holdings Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-2.73	-0.63	-94.98	-2.39	-0.67
Depreciation & Amortization	1.63	1.6	1.5	1.66	1.53
Other Amortization	1.16	1.12	0.85	0.64	0.33
Loss (Gain) From Sale of Assets	-	-	0.01	-0.03	-
Provision & Write-off of Bad Debts	-	-	-	0.04	-
Other Operating Activities	1.52	0.16	93.83	0.26	0.65
Change in Accounts Receivable	-0.31	-0.19	-0.21	-0.38	-0.02
Change in Inventory	-0.38	-0.38	0.16	0.38	-0.26
Change in Accounts Payable	-0.43	-2.19	1.37	1.79	0.94
Change in Other Net Operating Assets	-2.6	-2.6	2.75	-	-
Operating Cash Flow	-2.13	-3.11	5.28	1.97	2.49
Operating Cash Flow Growth	-	-	168.17%	-20.97%	-
Capital Expenditures	-0.45	-0.3	-0.65	-0.5	-0.68
Sale of Property, Plant & Equipment	-	-	0	0.03	-
Sale (Purchase) of Intangibles	-2.08	-1.71	-1.39	-1.01	-0.96
Other Investing Activities	0	0	0.02	0	0
Investing Cash Flow	-2.52	-2.02	-2.02	-1.48	-1.64
Long-Term Debt Issued	-	-	3.6	-	-
Short-Term Debt Repaid	-	-	-3.15	-	-
Long-Term Debt Repaid	-	-1.58	-3.96	-1.72	-1.02
Total Debt Repaid	-0.57	-1.58	-7.11	-1.72	-1.02
Net Debt Issued (Repaid)	-1.32	-1.58	-3.51	-1.72	-1.02
Issuance of Common Stock	5.8	7.5	0.75	1.6	0.31
Other Financing Activities	0.06	-0.52	-0.39	-0.25	-0.25
Financing Cash Flow	4.54	5.4	-3.15	-0.37	-0.95
Net Cash Flow	-0.11	0.27	0.11	0.12	-0.1
Free Cash Flow	-2.58	-3.42	4.63	1.47	1.81
Free Cash Flow Growth	-	-	215.68%	-19.10%	-
Free Cash Flow Margin	-48.36%	-56.01%	74.48%	28.39%	45.54%
Free Cash Flow Per Share	-0.07	-0.13	0.72	0.23	-
Cash Interest Paid	0.33	0.35	0.39	0.25	0.25
Levered Free Cash Flow	-5.03	-5.18	4.33	1.8	-
Unlevered Free Cash Flow	-4.83	-4.96	4.57	1.95	-
Change in Working Capital	-3.71	-5.36	4.07	1.79	0.66

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q