Beta Glass Plc (NGX:BETAGLAS)
Nigeria · Delayed Price · Currency is NGN 562.80
0.00 (0.00%)
At close: Aug 24, 2026
Beta Glass 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 | Jun '26 Jun 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 | 30,698 | 33,245 | 13,627 | 6,442 | 4,685 | 5,458 |
Depreciation & Amortization | 10,334 | 8,154 | 5,601 | 4,208 | 4,277 | 3,423 |
Other Amortization | - | - | 3.93 | 4.21 | 4.42 | 4.42 |
Loss (Gain) From Sale of Assets | -593.15 | -570.83 | -38.76 | -11.23 | -132.83 | -219.87 |
Loss (Gain) From Sale of Investments | - | - | - | -59.22 | - | 59.23 |
Provision & Write-off of Bad Debts | -717.62 | -671.9 | 1,696 | 559.67 | 27.94 | 0.46 |
Other Operating Activities | 8,602 | 8,442 | 11,926 | 329.51 | 2,514 | -176.84 |
Change in Accounts Receivable | -8,511 | 2,340 | -18,602 | 4,590 | -11,247 | -3,093 |
Change in Inventory | -7,933 | -160.88 | -5,217 | -8,126 | -438.05 | -1,725 |
Change in Accounts Payable | -844.42 | -6,261 | 8,740 | 9,307 | 2,097 | 3,675 |
Operating Cash Flow | 31,039 | 44,523 | 17,516 | 17,244 | 1,788 | 7,405 |
Operating Cash Flow Growth | 15.73% | 154.19% | 1.58% | 864.56% | -75.86% | 120.32% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | -21,858 | -40,538 | -7,735 | -13,459 | -5,959 | -3,681 |
Sale of Property, Plant & Equipment | 621.54 | 574.42 | 38.76 | 17.04 | 142.41 | 226.85 |
Other Investing Activities | 2,634 | 174.39 | -12,241 | -4,666 | 601.45 | 437.15 |
Investing Cash Flow | -18,602 | -39,789 | -19,938 | -18,109 | -5,216 | -3,017 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 |
Short-Term Debt Issued | - | 16,855 | 5,035 | 7,715 | 10,103 | 5,404 |
Long-Term Debt Issued | - | 36,316 | - | - | - | - |
Total Debt Issued | 19,712 | 53,171 | 5,035 | 7,715 | 10,103 | 5,404 |
Short-Term Debt Repaid | - | -30,189 | -16,172 | -1,963 | -5,334 | -4,695 |
Total Debt Repaid | -20,525 | -30,189 | -16,172 | -1,963 | -5,334 | -4,695 |
Net Debt Issued (Repaid) | -813.4 | 22,982 | -11,137 | 5,752 | 4,769 | 708.37 |
Common Dividends Paid | -3,575 | -1,640 | -839.95 | -701.96 | -549.97 | -519.97 |
Other Financing Activities | -7,535 | -16,617 | -1,176 | -1,987 | -609.46 | -229.44 |
Financing Cash Flow | -11,923 | 4,726 | -13,153 | 3,063 | 3,609 | -41.04 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 |
Foreign Exchange Rate Adjustments | -609.82 | -383.67 | -580.1 | 8,819 | -274.7 | 0.02 |
Miscellaneous Cash Flow Adjustments | - | - | - | - | - | -59.23 |
Net Cash Flow | -95.78 | 9,076 | -16,156 | 11,017 | -93.26 | 4,288 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | 9,181 | 3,985 | 9,780 | 3,784 | -4,172 | 3,724 |
Free Cash Flow Growth | 300.40% | -59.25% | 158.44% | - | - | 1219.01% |
Free Cash Flow Margin | 6.10% | 2.67% | 8.32% | 6.02% | -7.68% | 10.07% |
Free Cash Flow Per Share | 15.30 | 6.64 | 16.30 | 6.31 | -6.95 | 6.21 |
Levered Free Cash Flow | -23,278 | -17,894 | -23,181 | -6,376 | -4,482 | 1,835 |
Unlevered Free Cash Flow | -17,079 | -13,422 | -17,068 | -5,120 | -4,088 | 1,988 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | 7,475 | 16,556 | 1,182 | 2,010 | 630.71 | 244.64 |
Cash Income Tax Paid | 7,755 | 5,854 | 2,445 | 2,060 | 448.61 | 2,168 |
Change in Working Capital | -17,289 | -4,081 | -15,079 | 5,771 | -9,588 | -1,143 |