Access Bank (Ghana) Cash Flow Statement

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

Millions GHS. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	435.11	536.91	618.47	-338.14	321.58	240.79
Depreciation & Amortization	73.63	57.25	34.12	24.73	23.74	33.73
Other Amortization	33.56	31.24	22.28	2.92	1.17	-
Gain (Loss) on Sale of Assets	-0.07	-1.24	-0.65	-0.55	-0.25	-0.04
Gain (Loss) on Sale of Investments	305.66	324.9	96.61	1,216	-	17.02
Total Asset Writedown	0.03	0.35	0.02	-	0.38	1.04
Provision for Credit Losses	59.76	59.76	30.05	46.83	105.09	-
Change in Other Net Operating Assets	117.69	-1,423	-2,222	122.54	-57.2	-1,373
Other Operating Activities	-3,627	-3,002	-1,183	-650.65	-1,470	23.57
Operating Cash Flow	-2,602	-3,416	-2,604	423.79	-1,075	-1,057
Capital Expenditures	-163.64	-233.52	-88.88	-52.88	-99.3	-54.95
Sale of Property, Plant and Equipment	0.67	1.97	10.57	13.17	0.33	0.1
Purchase / Sale of Intangibles	-1.97	-9.97	-28.26	-55.88	-0.13	-0.55
Investing Cash Flow	-164.94	-241.52	-106.57	-95.59	-99.1	-74.16
Long-Term Debt Issued	-	3,302	1,153	2,143	1,076	229.22
Long-Term Debt Repaid	-	-3,740	-1,291	-2,844	-769.44	-420.3
Net Debt Issued (Repaid)	-361.48	-438.2	-137.82	-701.21	306.44	-191.07
Common Dividends Paid	-63.4	-	-	-137.89	-	-
Net Increase (Decrease) in Deposit Accounts	889.34	3,889	1,766	2,304	1,057	916.14
Other Financing Activities	10.83	10.83	-3.8	-3.41	-2.34	-2.94
Financing Cash Flow	475.28	3,462	1,624	1,462	1,361	722.13
Foreign Exchange Rate Adjustments	-4.31	14.07	28.32	15.02	0.33	21.73
Net Cash Flow	-2,296	-181.56	-1,059	1,805	186.57	-387.25
Free Cash Flow	-2,766	-3,650	-2,693	370.9	-1,175	-1,112
Free Cash Flow Margin	-176.60%	-230.94%	-181.27%	-	-161.44%	-196.09%
Free Cash Flow Per Share	-15.88	-20.98	-15.48	2.13	-6.75	-6.28
Cash Interest Paid	942.26	942.26	684.23	462.03	284.91	2.94
Cash Income Tax Paid	492.27	482.32	325.92	236.47	183.38	99.67

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