Cocoa Processing Company Limited (GHSE: CPC)

Cocoa Processing Company Cash Flow Statement

Financials in millions USD. Fiscal year is October - September.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Net Income	-12.9	-13.08	-11.53	-12.06	-15.09	-18.64
Depreciation & Amortization	6.05	6.04	5.29	6.02	5.98	6.25
Provision & Write-off of Bad Debts	-	-	-	-0.53	0.39	0.38
Other Operating Activities	-0.37	-0.17	0	2.47	5.11	9.4
Change in Accounts Receivable	-1.32	-0.41	2.91	3.88	-8.42	2.43
Change in Inventory	5.29	4.61	3.49	9.11	-5.9	-12.67
Change in Accounts Payable	4.11	2.56	-0.69	-9.22	18	12.9
Change in Other Net Operating Assets	-0.63	-0	0.07	-0.09	4.76	-1.45
Operating Cash Flow	0.23	-0.45	-0.45	-0.42	4.83	-1.4
Capital Expenditures	-1.75	-1.75	-0.62	-0.22	-3.86	-1.65
Other Investing Activities	-	-	-	-	-	0.06
Investing Cash Flow	-1.75	-1.75	-0.62	-0.22	-3.86	-1.59
Long-Term Debt Issued	-	4.35	2.46	0.37	0.19	2.34
Long-Term Debt Repaid	-	-	-	-0.62	-0.37	-
Net Debt Issued (Repaid)	2.66	4.35	2.46	-0.26	-0.19	2.34
Financing Cash Flow	2.66	4.35	2.46	-0.26	-0.19	2.34
Foreign Exchange Rate Adjustments	-	-	-	-0.12	-0.04	0.66
Net Cash Flow	1.14	2.15	1.39	-1.02	0.74	0.01
Free Cash Flow	-1.52	-2.2	-1.07	-0.64	0.97	-3.05
Free Cash Flow Margin	-4.42%	-7.09%	-3.32%	-1.47%	2.31%	-22.38%
Free Cash Flow Per Share	-0.00	-0.00	-0.00	-0.00	0.00	-0.00
Cash Interest Paid	-	-	-	0.57	0.38	1.41
Cash Income Tax Paid	-	-	-	0	0.01	-
Levered Free Cash Flow	16.26	21.19	1.74	-57.49	1.59	55.78
Unlevered Free Cash Flow	19.4	24.29	4.07	-54.32	4.6	58.69
Change in Net Working Capital	-20.5	-25.51	-5.77	54.94	-9.06	-59.29

Source: S&P Capital IQ. Standard template. Financial Sources.