GOIL Plc 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	85.91	84.7	54.71	123.89	98.74
Depreciation & Amortization	66.55	70.44	69.44	63.99	51.51
Loss (Gain) From Sale of Assets	-	-0.02	-	-0.03	-0.08
Loss (Gain) From Sale of Investments	-	-1.63	-	-	-
Other Operating Activities	170.92	367.2	86.06	33.7	27.28
Change in Accounts Receivable	-	-898.85	424.31	-899.72	-148.79
Change in Inventory	-	88.89	206.28	-695.43	-25.89
Change in Accounts Payable	-	-92.92	-789.86	2,026	416.88
Operating Cash Flow	323.38	-382.2	50.92	652.7	419.64
Operating Cash Flow Growth	-	-	-92.20%	55.54%	129.45%
Capital Expenditures	-234.81	-307.8	-274.32	-272.28	-246.71
Sale of Property, Plant & Equipment	0.1	0.1	-	0.03	0.08
Sale (Purchase) of Intangibles	-	-	-0.58	-0.71	-0.18
Investment in Securities	-0.03	-0.88	-0.45	-	-
Other Investing Activities	-94.52	-115.6	-94.22	-36.01	-27.38
Investing Cash Flow	-329.26	-424.18	-369.57	-308.97	-274.19
Long-Term Debt Issued	260.42	812.21	-	-	-
Long-Term Debt Repaid	-88.92	-	-73.7	-44.98	-53.03
Net Debt Issued (Repaid)	171.5	812.21	-73.7	-44.98	-53.03
Common Dividends Paid	-21.69	-21.69	-21.94	-18.42	-17.63
Financing Cash Flow	149.81	790.52	-95.64	-63.4	-70.66
Net Cash Flow	143.93	-15.87	-414.28	280.33	74.8
Free Cash Flow	88.57	-690	-223.39	380.42	172.93
Free Cash Flow Growth	-	-	-	119.98%	-
Free Cash Flow Margin	0.52%	-3.57%	-1.08%	1.83%	2.29%
Free Cash Flow Per Share	0.23	-1.76	-0.57	0.97	0.44
Cash Interest Paid	99.72	112.6	96.09	40.04	27
Cash Income Tax Paid	61.18	34.75	37.04	46.48	41.55
Levered Free Cash Flow	689.96	-1,091	-351.92	308.88	119.83
Unlevered Free Cash Flow	758.4	-1,020	-291.86	333.9	136.71
Change in Working Capital	-	-902.88	-159.28	431.15	242.19

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