The SPAR Group Ltd (JSE:SPP)
South Africa · Delayed Price · Currency is ZAR · Price in ZAc 4,580.00
-120.00 (-2.55%)
Aug 7, 2026, 5:00 PM SAST
The SPAR Group Cash Flow Statement
Financials in millions ZAR. Fiscal year is October - September.
Millions ZAR. Fiscal year is Oct - Sep.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Net Income | -422.5 | -4,828 | 351.9 | 401.3 | 2,152 | 2,266 |
Depreciation & Amortization | 971 | 1,509 | 2,159 | 2,134 | 1,855 | 1,833 |
Other Amortization | 94.9 | 94.9 | 118.2 | 132.2 | 140.4 | 132.4 |
Loss (Gain) From Sale of Assets | 427.8 | 5,269 | 1,034 | 41.3 | 19 | 42.7 |
Asset Writedown & Restructuring Costs | 709.7 | 599.4 | 32.7 | 724.3 | 64 | 5 |
Loss (Gain) From Sale of Investments | -3 | -0.5 | -0.5 | -2.7 | 1 | -8.4 |
Stock-Based Compensation | 42.7 | 26.7 | 30.7 | 14.2 | 2 | 27 |
Provision & Write-off of Bad Debts | 119.8 | 14.6 | 296.8 | 62.4 | 369.2 | 48.8 |
Other Operating Activities | 546.5 | 5,615 | 899.4 | 739.2 | 18.6 | -32 |
Change in Accounts Receivable | -60.8 | -463.2 | 108.2 | -951 | -2,196 | -688.9 |
Change in Inventory | 376 | -76.8 | 135.7 | 262 | -1,049 | -110.9 |
Change in Accounts Payable | -541.8 | 1,623 | -822 | 1,845 | 2,456 | 106.6 |
Operating Cash Flow | 1,965 | 4,286 | 3,468 | 4,823 | 3,831 | 3,621 |
Operating Cash Flow Growth | -54.15% | 23.60% | -28.11% | 25.90% | 5.80% | -30.66% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Capital Expenditures | -841.5 | -908.4 | -1,258 | -2,034 | -1,783 | -1,442 |
Sale of Property, Plant & Equipment | 256.3 | 277.6 | 125.7 | 98.3 | 139.6 | 74.3 |
Cash Acquisitions | -580.4 | -494.2 | -192.3 | -307.4 | -349.2 | -208.7 |
Divestitures | -377.1 | -934.8 | 1.5 | 8.7 | 9.6 | 137.6 |
Investment in Securities | -0.3 | -0.3 | -0.8 | -11.1 | - | - |
Other Investing Activities | - | - | - | - | -69.1 | 6.5 |
Investing Cash Flow | -385.3 | -901.5 | -334.1 | -1,234 | -1,169 | -658.2 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Long-Term Debt Issued | - | 5,670 | 1,188 | 343.9 | 377.4 | 2,285 |
Short-Term Debt Repaid | - | - | - | -56 | - | - |
Long-Term Debt Repaid | - | -4,924 | -4,881 | -2,727 | -2,767 | -4,660 |
Total Debt Repaid | -1,766 | -4,924 | -4,881 | -2,783 | -2,767 | -4,660 |
Net Debt Issued (Repaid) | -2,286 | 746 | -3,694 | -2,439 | -2,390 | -2,376 |
Issuance of Common Stock | - | - | - | 28.5 | 9.7 | 44.1 |
Repurchase of Common Stock | -5.5 | -8.4 | -16.9 | -41.2 | -59.6 | -134.4 |
Common Dividends Paid | - | - | - | -436.6 | -1,387 | -1,837 |
Other Financing Activities | -76 | -2,023 | 87.7 | -187.1 | - | -75.3 |
Financing Cash Flow | -2,368 | -1,285 | -3,623 | -3,075 | -3,826 | -4,379 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Foreign Exchange Rate Adjustments | -3.2 | 25.1 | -33.3 | -63.7 | 34.5 | -77.9 |
Net Cash Flow | -791.4 | 2,124 | -522.8 | 450.3 | -1,129 | -1,494 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Free Cash Flow | 1,124 | 3,377 | 2,209 | 2,789 | 2,048 | 2,179 |
Free Cash Flow Growth | -66.74% | 52.89% | -20.79% | 36.20% | -6.01% | -43.31% |
Free Cash Flow Margin | 0.84% | 2.57% | 1.69% | 1.90% | 1.51% | 1.70% |
Free Cash Flow Per Share | 5.83 | 17.53 | 11.47 | 14.49 | 10.63 | 11.29 |
Levered Free Cash Flow | 586.15 | 4,449 | 2,314 | 2,687 | 1,256 | -963.23 |
Unlevered Free Cash Flow | 1,400 | 5,264 | 3,042 | 3,456 | 1,865 | -397.04 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 27, 2026 | Sep '25 Sep 26, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Cash Interest Paid | 1,344 | 1,393 | 1,595 | 1,374 | 932.8 | 872.8 |
Cash Income Tax Paid | 570.3 | 404.2 | 358 | 540.8 | 829.6 | 924.3 |
Change in Working Capital | -226.6 | 1,083 | -578.1 | 1,156 | -789.7 | -693.2 |