BUA Cement Plc (NGX:BUACEMENT)
Nigeria · Delayed Price · Currency is NGN 160.00
0.00 (0.00%)
At close: Nov 27, 2025
BUA Cement Cash Flow Statement
Financials in millions NGN. Fiscal year is January - December.
Millions NGN. Fiscal year is Jan - Dec.
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 | 2017 - 2019 |
|---|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 | 2017 - 2019 |
Net Income | 314,794 | 73,909 | 69,455 | 101,011 | 90,079 | 72,344 | Upgrade |
Depreciation & Amortization | 47,946 | 35,505 | 25,460 | 22,533 | 15,447 | 15,483 | Upgrade |
Other Amortization | -98.52 | 9.17 | 33.53 | 26.98 | 24.4 | 0.27 | Upgrade |
Loss (Gain) From Sale of Assets | -0.95 | -0.9 | - | - | - | - | Upgrade |
Asset Writedown & Restructuring Costs | - | - | - | 139.66 | - | - | Upgrade |
Loss (Gain) From Sale of Investments | 0.31 | 0.31 | 0.05 | -0.28 | -5.39 | - | Upgrade |
Stock-Based Compensation | - | - | - | - | 1,926 | - | Upgrade |
Provision & Write-off of Bad Debts | - | - | 3.24 | - | - | -93.1 | Upgrade |
Other Operating Activities | 110,572 | 57,048 | 28,058 | 29,586 | 12,092 | 7,729 | Upgrade |
Change in Accounts Receivable | -51.48 | -165.24 | -49.33 | 101.69 | 45,297 | -80,596 | Upgrade |
Change in Inventory | -20,829 | -73,992 | -33,338 | -13,400 | -7,563 | -4,304 | Upgrade |
Change in Accounts Payable | 130,550 | 386,114 | -15,016 | 50,118 | -1,610 | -12,509 | Upgrade |
Change in Unearned Revenue | -6,605 | 8,820 | 12,949 | 13,580 | 36,448 | 15,026 | Upgrade |
Change in Other Net Operating Assets | -117,519 | -81,995 | 60,057 | -56,227 | 6,822 | 51,136 | Upgrade |
Operating Cash Flow | 458,760 | 405,253 | 147,612 | 147,468 | 198,957 | 64,217 | Upgrade |
Operating Cash Flow Growth | 158.34% | 174.54% | 0.10% | -25.88% | 209.82% | 142.71% | Upgrade |
Capital Expenditures | -111,364 | -289,727 | -110,917 | -101,232 | -57,614 | -127,119 | Upgrade |
Sale of Property, Plant & Equipment | 22.59 | 4.09 | - | - | - | - | Upgrade |
Sale (Purchase) of Intangibles | -910.58 | -1,147 | -6,094 | -2,147 | -1,103 | -1,731 | Upgrade |
Other Investing Activities | 42,787 | 18,191 | 12,882 | 1,941 | 640.31 | 859.62 | Upgrade |
Investing Cash Flow | -69,464 | -272,679 | -104,129 | -101,437 | -58,077 | -127,990 | Upgrade |
Long-Term Debt Issued | - | 22,845 | 325,322 | 178,449 | 30,045 | 341,892 | Upgrade |
Long-Term Debt Repaid | - | -219,245 | -93,863 | -137,057 | -103,035 | -96,833 | Upgrade |
Net Debt Issued (Repaid) | -247,765 | -196,401 | 231,460 | 41,393 | -72,991 | 245,059 | Upgrade |
Common Dividends Paid | -69,422 | -67,729 | -94,820 | -88,047 | -70,000 | -59,263 | Upgrade |
Other Financing Activities | -98,281 | -106,864 | -46,982 | -13,707 | -71,513 | -13,252 | Upgrade |
Financing Cash Flow | -415,468 | -370,994 | 89,657 | -60,361 | -214,504 | 172,544 | Upgrade |
Foreign Exchange Rate Adjustments | -4,204 | 98,091 | 43,890 | 38.32 | 37.85 | 24.63 | Upgrade |
Miscellaneous Cash Flow Adjustments | - | - | - | - | 12,103 | - | Upgrade |
Net Cash Flow | -30,376 | -140,328 | 177,031 | -14,292 | -61,483 | 108,796 | Upgrade |
Free Cash Flow | 347,396 | 115,526 | 36,695 | 46,236 | 141,343 | -62,901 | Upgrade |
Free Cash Flow Growth | - | 214.83% | -20.64% | -67.29% | - | - | Upgrade |
Free Cash Flow Margin | 30.16% | 13.18% | 7.98% | 12.81% | 54.93% | -30.03% | Upgrade |
Free Cash Flow Per Share | 10.26 | 3.41 | 1.08 | 1.36 | 4.17 | -1.86 | Upgrade |
Cash Interest Paid | 98,281 | 106,864 | 47,007 | 13,921 | 14,462 | 13,288 | Upgrade |
Cash Income Tax Paid | 4,010 | 2,478 | 2,069 | 1,594 | 863.32 | 744.37 | Upgrade |
Levered Free Cash Flow | 39,675 | -16,711 | 39,574 | -484.22 | 57,996 | -105,281 | Upgrade |
Unlevered Free Cash Flow | 89,786 | 18,361 | 50,879 | 5,477 | 58,692 | -103,334 | Upgrade |
Change in Working Capital | -14,453 | 238,782 | 24,602 | -5,827 | 79,394 | -31,246 | Upgrade |
Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.