Berger Paints Nigeria Plc (NGX:BERGER)
Nigeria · Delayed Price · Currency is NGN 147.60
0.00 (0.00%)
At close: Nov 4, 2026
Berger Paints Nigeria Cash Flow Statement
Financials in millions NGN. Fiscal year is January - December.
Millions NGN. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 | 1,690 | 1,571 | 610.86 | 445.33 | 208.67 | 135.64 |
Depreciation & Amortization | 359.24 | 311.12 | 250.9 | 226.05 | 239.54 | 243.49 |
Other Amortization | 15.6 | 15.6 | 10.75 | 10.88 | 8.33 | 16.43 |
Loss (Gain) From Sale of Assets | -9.84 | -9.84 | -6.37 | -18.51 | - | -21.24 |
Provision & Write-off of Bad Debts | - | - | 3.78 | 44.57 | -11.58 | -8.15 |
Other Operating Activities | -172.87 | 424.24 | 298.11 | 291.19 | 164.03 | 57.05 |
Change in Accounts Receivable | -49.31 | -42.78 | -67.32 | -98.34 | 45.62 | -8.68 |
Change in Inventory | -144.07 | 548.84 | -1,154 | -781.47 | -200.17 | -464.32 |
Change in Accounts Payable | 626.95 | 203.97 | 432.63 | -189.87 | 307.69 | 214.42 |
Change in Unearned Revenue | 137.48 | -48.89 | -109.15 | 132.17 | -28.01 | 45.02 |
Change in Other Net Operating Assets | -45.76 | -274.33 | -19.39 | 335.2 | -162.6 | 56.27 |
Operating Cash Flow | 2,408 | 2,699 | 250.84 | 397.17 | 571.52 | 265.92 |
Operating Cash Flow Growth | 73.16% | 975.82% | -36.84% | -30.51% | 114.92% | -41.51% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Capital Expenditures | -5.57 | -328.42 | -310.34 | -288.81 | -44.77 | -95.09 |
Sale of Property, Plant & Equipment | 8 | 9.84 | 6.37 | 20.35 | - | 25.08 |
Sale (Purchase) of Intangibles | -93.89 | -71.67 | -33.86 | -0.65 | - | - |
Sale (Purchase) of Real Estate | -9.81 | -9.81 | - | - | - | - |
Investment in Securities | -1,510 | -1,534 | -189.86 | 143.2 | -27.39 | -34.69 |
Other Investing Activities | -111.08 | -275.08 | 41.56 | - | 0.73 | 0.54 |
Investing Cash Flow | -1,722 | -2,209 | -486.14 | -125.91 | -71.43 | -104.16 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Long-Term Debt Issued | - | - | - | 345.6 | - | - |
Long-Term Debt Repaid | - | -117.97 | -7.26 | -25.13 | -126.65 | -153.75 |
Net Debt Issued (Repaid) | -469 | -117.97 | -7.26 | 320.47 | -126.65 | -153.75 |
Common Dividends Paid | -502.32 | -405.78 | -290.46 | -269.36 | -88.54 | -126.62 |
Other Financing Activities | 415.51 | 154.81 | -32.08 | -15.92 | -6.69 | -20.37 |
Financing Cash Flow | -555.81 | -368.94 | -329.8 | 35.19 | -221.88 | -300.73 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Miscellaneous Cash Flow Adjustments | -0 | - | - | - | - | - |
Net Cash Flow | 130.13 | 120.44 | -565.1 | 306.45 | 278.21 | -138.97 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Free Cash Flow | 2,402 | 2,370 | -59.5 | 108.36 | 526.75 | 170.83 |
Free Cash Flow Growth | 182.74% | - | - | -79.43% | 208.35% | -50.20% |
Free Cash Flow Margin | 17.55% | 18.25% | -0.55% | 1.36% | 8.32% | 3.44% |
Free Cash Flow Per Share | 8.28 | 8.18 | -0.20 | 0.37 | 1.82 | 0.59 |
Levered Free Cash Flow | -216.1 | 2,201 | 63.44 | -89.54 | 499.33 | -8.08 |
Unlevered Free Cash Flow | -148.98 | 2,253 | 83.49 | -71.77 | 509.05 | 14.19 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Cash Interest Paid | 83.38 | 83.38 | 32.08 | 15.92 | 6.69 | 20.37 |
Cash Income Tax Paid | 482.51 | 482.51 | 80.39 | 14.76 | 13.32 | 6.86 |
Change in Working Capital | 525.28 | 386.81 | -917.19 | -602.33 | -37.47 | -157.3 |