Cocoa Processing Company Limited (GHSE:CPC)

Cocoa Processing Company Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Net Income	-13.31	-11.47	-13.08	-11.53	-12.06	-15.09
Depreciation & Amortization	3.52	4.3	6.04	5.29	6.02	5.98
Provision & Write-off of Bad Debts	-	-	-	-	-0.53	0.39
Other Operating Activities	6.39	4	-0.17	0	2.47	5.11
Change in Accounts Receivable	2.32	3.24	-0.41	2.91	3.88	-8.42
Change in Inventory	4.94	-5.33	4.61	3.49	9.11	-5.9
Change in Accounts Payable	18.01	9.57	2.56	-0.69	-9.22	18
Change in Other Net Operating Assets	-0.19	-0.19	-0	0.07	-0.09	4.76
Operating Cash Flow	21.68	4.12	-0.45	-0.45	-0.42	4.83
Operating Cash Flow Growth	1167.42%	-	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Capital Expenditures	-0.1	-0.11	-1.75	-0.62	-0.22	-3.86
Investing Cash Flow	-0.1	-0.11	-1.75	-0.62	-0.22	-3.86

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Long-Term Debt Issued	-	-	4.35	2.46	0.37	0.19
Long-Term Debt Repaid	-	-0.63	-	-	-0.62	-0.37
Net Debt Issued (Repaid)	-1.95	-0.63	4.35	2.46	-0.26	-0.19
Financing Cash Flow	-1.95	-0.63	4.35	2.46	-0.26	-0.19

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Foreign Exchange Rate Adjustments	-3.78	-0.12	-	-	-0.12	-0.04
Net Cash Flow	15.84	3.26	2.15	1.39	-1.02	0.74

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Free Cash Flow	21.57	4.01	-2.2	-1.07	-0.64	0.97
Free Cash Flow Growth	-	-	-	-	-	-
Free Cash Flow Margin	109.12%	19.69%	-7.09%	-3.32%	-1.47%	2.31%
Free Cash Flow Per Share	0.01	0.00	-0.00	-0.00	-	-
Levered Free Cash Flow	9.37	-0.84	21.19	1.74	-57.49	1.59
Unlevered Free Cash Flow	12.37	1.72	24.29	4.07	-54.32	4.6

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Cash Interest Paid	-	-	-	-	0.57	0.38
Cash Income Tax Paid	-	-	-	-	0	0.01
Change in Working Capital	25.08	7.29	6.76	5.79	3.68	8.44

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 5, 2026

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