First Atlantic Bank Cash Flow Statement

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

Millions GHS. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	393.48	336.92	290.73	-0.16	116.36
Depreciation & Amortization	59.69	41.28	29.76	21.03	21.3
Other Amortization	-	4.22	2.57	1.27	1.72
Gain (Loss) on Sale of Assets	-2.48	-0.74	-0.36	-1.83	-0.35
Gain (Loss) on Sale of Investments	-203.72	19.15	339.14	178.3	1.25
Provision for Credit Losses	-	16.65	28.1	49.99	16.1
Change in Trading Asset Securities	-	8.41	-8.41	630.15	-78.98
Change in Other Net Operating Assets	-1,600	-3,822	-2,716	-2,200	-1,558
Other Operating Activities	9.05	407.23	278.81	-52.95	4.02
Operating Cash Flow	-1,345	-2,989	-1,756	-1,374	-1,476
Capital Expenditures	-40.34	-32.27	-31.86	-33.15	-29.28
Sale of Property, Plant and Equipment	2.48	0.74	0.95	4.93	0.61
Investment in Securities	-	-	-	-	-0.5
Income (Loss) Equity Investments	-0.72	-0.38	-0.23	-0.3	-0.23
Purchase / Sale of Intangibles	-1.44	-12.8	-16.44	-1.52	-1.46
Investing Cash Flow	-39.31	-44.33	-47.35	-29.74	-30.62
Long-Term Debt Repaid	-14.15	-9.53	-13.92	-5.39	-12.71
Net Debt Issued (Repaid)	-14.15	-9.53	-13.92	-5.39	-12.71
Common Dividends Paid	-75	-	-	-15	-
Net Increase (Decrease) in Deposit Accounts	5,027	2,764	2,985	2,447	1,170
Financing Cash Flow	4,937	2,754	2,971	2,427	1,157
Foreign Exchange Rate Adjustments	-	-14.06	80.36	-	-
Net Cash Flow	3,554	-293.8	1,248	1,023	-349.73
Free Cash Flow	-1,385	-3,022	-1,788	-1,407	-1,506
Free Cash Flow Margin	-130.27%	-286.17%	-263.44%	-490.77%	-404.65%
Free Cash Flow Per Share	-	-9.00	-5.35	-4.21	-4.50
Cash Interest Paid	-	275.87	170	-	-
Cash Income Tax Paid	-	188.24	146.81	79.71	39.64

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