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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	217.82	286.47	536.91	618.47	-338.14	321.58
Depreciation & Amortization	81.05	78.68	57.25	34.12	24.73	23.74
Other Amortization	27.53	32.16	31.24	22.28	2.92	1.17
Gain (Loss) on Sale of Assets	-0.37	-0.61	-1.24	-0.65	-0.55	-0.25
Gain (Loss) on Sale of Investments	30.5	30.5	324.9	96.61	1,216	-
Total Asset Writedown	0.29	0.29	0.35	0.02	-	0.38
Provision for Credit Losses	-	-	59.76	30.05	46.83	105.09
Change in Other Net Operating Assets	-281.59	891.77	-1,423	-2,222	122.54	-57.2
Other Operating Activities	-768.68	-683.74	-3,002	-1,183	-650.65	-1,470
Operating Cash Flow	-693.46	635.5	-3,416	-2,604	423.79	-1,075
Capital Expenditures	-81.54	-85.66	-233.52	-88.88	-52.88	-99.3
Sale of Property, Plant and Equipment	2.67	2.52	1.97	10.57	13.17	0.33
Investment in Securities	-2,281	-2,281	-	-	-	-
Purchase / Sale of Intangibles	-8.61	-8.37	-9.97	-28.26	-55.88	-0.13
Investing Cash Flow	-2,369	-2,373	-241.52	-106.57	-95.59	-99.1
Long-Term Debt Issued	-	491.05	3,302	1,153	2,143	1,076
Long-Term Debt Repaid	-	-425.66	-3,740	-1,291	-2,844	-769.44
Net Debt Issued (Repaid)	-140.65	65.4	-438.2	-137.82	-701.21	306.44
Common Dividends Paid	-63.4	-63.4	-	-	-137.89	-
Net Increase (Decrease) in Deposit Accounts	893	2,382	3,889	1,766	2,304	1,057
Other Financing Activities	0	-	10.83	-3.8	-3.41	-2.34
Financing Cash Flow	688.94	2,384	3,462	1,624	1,462	1,361
Foreign Exchange Rate Adjustments	-460.79	-457.65	14.07	28.32	15.02	0.33
Net Cash Flow	-2,834	189.6	-181.56	-1,059	1,805	186.57
Free Cash Flow	-775	549.85	-3,650	-2,693	370.9	-1,175
Free Cash Flow Margin	-58.06%	38.40%	-230.94%	-181.27%	-	-161.44%
Free Cash Flow Per Share	-4.47	3.17	-20.98	-15.48	2.13	-6.75
Cash Interest Paid	63.07	63.07	942.26	684.23	462.03	284.91
Cash Income Tax Paid	-	-50.73	482.32	325.92	236.47	183.38

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