BUA Cement Plc (NGX:BUACEMENT)

BUA Cement Cash Flow Statement

Financials in millions NGN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	220,551	73,909	69,455	101,011	90,079	72,344
Depreciation & Amortization	46,510	35,505	25,460	22,533	15,447	15,483
Other Amortization	8.28	9.17	33.53	26.98	24.4	0.27
Loss (Gain) From Sale of Assets	-0.95	-0.9	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	-	139.66	-	-
Loss (Gain) From Sale of Investments	0.31	0.31	0.05	-0.28	-5.39	-
Stock-Based Compensation	-	-	-	-	1,926	-
Provision & Write-off of Bad Debts	-	-	3.24	-	-	-93.1
Other Operating Activities	69,847	57,048	28,058	29,586	12,092	7,729
Change in Accounts Receivable	-15.42	-165.24	-49.33	101.69	45,297	-80,596
Change in Inventory	-46,008	-73,992	-33,338	-13,400	-7,563	-4,304
Change in Accounts Payable	222,482	386,114	-15,016	50,118	-1,610	-12,509
Change in Unearned Revenue	-5,611	8,820	12,949	13,580	36,448	15,026
Change in Other Net Operating Assets	-14,904	-81,995	60,057	-56,227	6,822	51,136
Operating Cash Flow	492,857	405,253	147,612	147,468	198,957	64,217
Operating Cash Flow Growth	410.23%	174.54%	0.10%	-25.88%	209.82%	142.71%
Capital Expenditures	-220,694	-289,727	-110,917	-101,232	-57,614	-127,119
Sale of Property, Plant & Equipment	14.35	4.09	-	-	-	-
Sale (Purchase) of Intangibles	-941.45	-1,147	-6,094	-2,147	-1,103	-1,731
Other Investing Activities	15,154	18,191	12,882	1,941	640.31	859.62
Investing Cash Flow	-206,468	-272,679	-104,129	-101,437	-58,077	-127,990
Long-Term Debt Issued	-	22,845	325,322	178,449	30,045	341,892
Long-Term Debt Repaid	-	-219,245	-93,863	-137,057	-103,035	-96,833
Net Debt Issued (Repaid)	-159,899	-196,401	231,460	41,393	-72,991	245,059
Common Dividends Paid	-67,729	-67,729	-94,820	-88,047	-70,000	-59,263
Other Financing Activities	-98,678	-106,864	-46,982	-13,707	-71,513	-13,252
Financing Cash Flow	-326,305	-370,994	89,657	-60,361	-214,504	172,544
Foreign Exchange Rate Adjustments	2,030	98,091	43,890	38.32	37.85	24.63
Miscellaneous Cash Flow Adjustments	-	-	-	-	12,103	-
Net Cash Flow	-37,886	-140,328	177,031	-14,292	-61,483	108,796
Free Cash Flow	272,163	115,526	36,695	46,236	141,343	-62,901
Free Cash Flow Growth	-	214.83%	-20.64%	-67.29%	-	-
Free Cash Flow Margin	24.90%	13.18%	7.98%	12.81%	54.93%	-30.03%
Free Cash Flow Per Share	8.04	3.41	1.08	1.36	4.17	-1.86
Cash Interest Paid	98,678	106,864	47,007	13,921	14,462	13,288
Cash Income Tax Paid	5,308	2,478	2,069	1,594	863.32	744.37
Levered Free Cash Flow	72,989	-16,711	39,574	-484.22	57,996	-105,281
Unlevered Free Cash Flow	125,095	18,361	50,879	5,477	58,692	-103,334
Change in Net Working Capital	-51,846	-127,978	-52,911	-3,402	-36,045	40,784

Updated Feb 28, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.