Guinness Ghana Breweries Cash Flow Statement

Financials in millions GHS. Fiscal year is July - June.

Millions GHS. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021	2016 - 2020
Net Income	334.62	34.75	39.53	5.29	71.53	Upgrade
Depreciation & Amortization	145.49	132.98	105.74	76.86	62.54	Upgrade
Loss (Gain) From Sale of Assets	17.29	6.05	-	1.33	4.77	Upgrade
Asset Writedown & Restructuring Costs	-	-	0.01	0.05	0.2	Upgrade
Provision & Write-off of Bad Debts	1.86	0.03	0.06	-0.71	-0.15	Upgrade
Other Operating Activities	94.69	110.5	298.08	38.35	4.53	Upgrade
Change in Accounts Receivable	-101.56	20.92	-23.43	0.88	-25.89	Upgrade
Change in Inventory	-51.71	-77.64	-13.12	-97.26	-70.01	Upgrade
Change in Accounts Payable	198.15	93.37	61.49	135.29	101.98	Upgrade
Change in Other Net Operating Assets	-463.66	246.65	-8.26	-9.31	4.8	Upgrade
Operating Cash Flow	175.17	567.62	460.08	150.76	154.3	Upgrade
Operating Cash Flow Growth	-69.14%	23.37%	205.18%	-2.30%	22.95%	Upgrade
Capital Expenditures	-205.74	-217.1	-243.18	-134.51	-116.91	Upgrade
Sale (Purchase) of Intangibles	-0.74	-	-	-3.07	-	Upgrade
Investing Cash Flow	-206.48	-217.1	-243.18	-137.58	-116.91	Upgrade
Long-Term Debt Issued	-	-	82.79	-	-	Upgrade
Long-Term Debt Repaid	-133.79	-167.21	-36.99	-4.52	-6.42	Upgrade
Total Debt Repaid	-133.79	-167.21	-36.99	-4.52	-6.42	Upgrade
Net Debt Issued (Repaid)	-133.79	-167.21	45.8	-4.52	-6.42	Upgrade
Common Dividends Paid	-6.71	-4.9	-	-25.22	-4.21	Upgrade
Other Financing Activities	-76.84	-27.24	-37.63	-23.21	-	Upgrade
Financing Cash Flow	-217.34	-199.35	8.17	-52.95	-10.63	Upgrade
Foreign Exchange Rate Adjustments	-0.38	-0.17	-5.34	-	-1.07	Upgrade
Net Cash Flow	-249.03	150.99	219.74	-39.78	25.69	Upgrade
Free Cash Flow	-30.57	350.52	216.91	16.25	37.39	Upgrade
Free Cash Flow Growth	-	61.60%	1234.97%	-56.55%	-	Upgrade
Free Cash Flow Margin	-0.85%	14.78%	12.28%	1.25%	3.39%	Upgrade
Free Cash Flow Per Share	-0.10	1.14	0.70	0.05	0.12	Upgrade
Cash Interest Paid	76.84	27.24	37.63	23.21	22.17	Upgrade
Cash Income Tax Paid	100.72	31.54	0.2	14.27	24.52	Upgrade
Levered Free Cash Flow	-200.55	346.13	81.18	-3.8	36.32	Upgrade
Unlevered Free Cash Flow	-167.78	375.86	122.06	10.43	49.87	Upgrade
Change in Working Capital	-418.78	283.31	16.67	29.6	10.89	Upgrade

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.