Throughout Mr. Na’s career, he has specialized in cash management, particularly working capital optimization and cash-flow forecasting, serving B2C and B2B sectors to design and deliver short-term cash upsides (restructuring-led) as well as medium- to long-term sustainable improvement programs.

Notably, Mr. Na served as interim Head of Working Capital for a leading European online classifieds (revenue €1.5 billion), focusing on implementing structured working capital improvements, rationalizing the customer base, strengthening contract terms, and improving credit and collections. His data-driven approach led to exit of unprofitable contracts, embedded disciplined billing, and helped generate a cash uplift equivalent to 6% of revenue while supporting the divestment of one division at a 15+ times EBITDA multiple.

Mr. Na also supported a US-based satellite services provider under Chapter 11, reorganizing the credit management function. The initial restructuring phase to improve cash and reduce Day Sales Outstanding (DSO) was followed by redesign of the sustainable receivables processes (credit control, billing, collections, disputes, and forecasting tools integrated with the enterprise resource planning). His work contributed to a 20-day DSO reduction (equivalent to 7% of revenue in cash) and a material clean-up of overdue receivables.

Other notable engagements include leading an order-to-cash (O2C) transformation for the French division of a US-based digital archiving service provider, acting as interim Credit Controller and redesigning the O2C organization to implement new structures; advising the CEO and executive committee of the French subsidiary of a Dutch brewing group (revenue €1 billion), helping design and implement a turnaround strategy that increased EBITDA margin from 1% to 8%; and various financial restructuring projects, including supporting in French insolvency proceedings.

Before joining A&M, Mr. Na spent 10 years in KPMG’s Transactions and Restructuring practices in Paris and London, where he helped develop the firm’s cash management offering.

Mr. Na earned a master’s degree in finance and business law from ESCP Business School (Programme Grande Ecole). He is fluent in French, English, and Korean, with knowledge of Spanish.