Agricultural Development Bank Plc (GHSE:ADB)

GHSE:ADB Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	367.29	35.06	-828.82	-371.28	81.6
Depreciation & Amortization	71.56	65.32	55.91	58.38	53.48
Other Amortization	-	7.56	6.67	-	13.47
Gain (Loss) on Sale of Assets	-0.48	-0.33	-0.16	-0.02	-0.26
Gain (Loss) on Sale of Investments	22.44	7.57	-51.38	375.15	-
Provision for Credit Losses	231.78	302.92	838.31	55.06	41.78
Change in Other Net Operating Assets	579.2	392.24	-447.53	-935.11	-364.09
Other Operating Activities	419.98	-536.57	-159.19	-67.54	-46.57
Operating Cash Flow	1,692	273.77	-586.19	-885.36	-220.6
Operating Cash Flow Growth	517.96%	-	-	-	-
Capital Expenditures	-8.85	-12.19	-18.03	-31.2	-32.79
Sale of Property, Plant and Equipment	0.71	0.44	0.3	0.02	0.27
Investment in Securities	-361.12	-671.55	-289.03	639.68	-619.55
Purchase / Sale of Intangibles	-1.32	-0.62	-2.22	-2.07	-2.76
Other Investing Activities	-6.79	-10.93	-15.09	-5.29	-5.2
Investing Cash Flow	-377.36	-694.84	-324.07	601.14	-660.03
Long-Term Debt Issued	1,056	1,488	1,950	12,727	618.76
Long-Term Debt Repaid	-319.82	-1,318	-2,051	-12,503	-661.69
Net Debt Issued (Repaid)	735.84	169.42	-100.07	224.6	-42.93
Issuance of Common Stock	-	46.57	-	-	-
Net Increase (Decrease) in Deposit Accounts	1,171	3,511	2,677	925.26	642.74
Other Financing Activities	-	-53.54	-	-	-
Financing Cash Flow	1,907	3,674	2,577	1,150	599.81
Foreign Exchange Rate Adjustments	-495.69	124.37	6.9	6.21	-
Net Cash Flow	2,726	3,377	1,673	871.86	-280.82
Free Cash Flow	1,683	261.58	-604.22	-916.56	-253.39
Free Cash Flow Growth	543.38%	-	-	-	-
Free Cash Flow Margin	112.86%	37.68%	-	-421.44%	-42.37%
Free Cash Flow Per Share	1.01	0.16	-1.74	-2.64	-0.73
Cash Interest Paid	-	770.23	644.08	446.51	240.66
Cash Income Tax Paid	-	69.09	8.2	66.18	20.89

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