BRVM:SPHC Cash Flow Statement

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

Millions XOF. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	24,972	18,790	6,232	13,697	21,206
Depreciation & Amortization	11,538	10,653	9,491	8,523	7,954
Loss (Gain) From Sale of Assets	-	-	-9	509.69	79.65
Asset Writedown & Restructuring Costs	-	-	367.52	-433.22	20.22
Other Operating Activities	322.66	70.63	-679.01	-375.09	244.84
Change in Accounts Receivable	-5,519	-6,257	3,821	6,052	-7,071
Change in Inventory	2,991	-19,574	-7,991	-1,375	-7,063
Change in Accounts Payable	-	-	778.94	8,788	2,422
Change in Other Net Operating Assets	3,308	492.18	-	-	-
Operating Cash Flow	37,612	4,174	12,011	35,386	17,794
Operating Cash Flow Growth	801.01%	-65.25%	-66.06%	98.87%	197.66%
Capital Expenditures	-19,274	-10,809	-15,138	-22,486	-14,629
Sale of Property, Plant & Equipment	-	18.59	626.65	73.93	68.55
Sale (Purchase) of Intangibles	-12.56	-224.13	-	-	-
Sale (Purchase) of Real Estate	48.83	-	-	-	-
Investment in Securities	-4,180	-231.54	-	-	-
Other Investing Activities	-	-	-	-	-0
Investing Cash Flow	-23,419	-11,246	-14,511	-22,412	-14,561
Short-Term Debt Issued	-	-	1,264	1,193	912.6
Long-Term Debt Issued	12,761	10,840	10,000	-	-
Total Debt Issued	12,761	10,840	11,264	1,193	912.6
Long-Term Debt Repaid	-7,658	-4,477	-6,033	-5,231	-7,724
Net Debt Issued (Repaid)	5,103	6,363	5,231	-4,038	-6,811
Common Dividends Paid	-9,405	-1,840	-8,357	-10,377	-3,757
Other Financing Activities	-	-	0	0	-
Financing Cash Flow	-4,302	4,523	-3,126	-14,414	-10,568
Miscellaneous Cash Flow Adjustments	-	-	-0	-	0
Net Cash Flow	9,892	-2,549	-5,626	-1,440	-7,335
Free Cash Flow	18,338	-6,635	-3,127	12,900	3,165
Free Cash Flow Growth	-	-	-	307.65%	1183.48%
Free Cash Flow Margin	5.32%	-2.34%	-1.51%	5.75%	1.52%
Free Cash Flow Per Share	717.50	-259.59	-122.34	504.75	123.82
Levered Free Cash Flow	-5,567	26,320	-1,933	9,644	-730.37
Unlevered Free Cash Flow	-3,390	28,734	-4.7	10,059	1,125
Change in Working Capital	779.65	-25,339	-3,390	13,465	-11,711

Source: S&P Global Market Intelligence. Standard template. Financial Sources.