BUA Cement Plc (NGX:BUACEMENT)
Nigeria · Delayed Price · Currency is NGN 298.00
0.00 (0.00%)
At close: Nov 6, 2026
BUA Cement 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 | 529,278 | 356,038 | 73,909 | 69,455 | 101,011 | 90,079 |
Depreciation & Amortization | 47,411 | 49,252 | 35,505 | 25,460 | 22,533 | 15,447 |
Other Amortization | 1.11 | 6.55 | 9.17 | 33.53 | 26.98 | 24.4 |
Loss (Gain) From Sale of Assets | -1.92 | -1.06 | -0.9 | - | - | - |
Asset Writedown & Restructuring Costs | - | - | - | - | 139.66 | - |
Loss (Gain) From Sale of Investments | -0.19 | -0.19 | 0.31 | 0.05 | -0.28 | -5.39 |
Stock-Based Compensation | - | - | - | - | - | 1,926 |
Provision & Write-off of Bad Debts | - | - | - | 3.24 | - | - |
Other Operating Activities | 115,678 | 141,440 | 155,139 | 28,058 | 29,586 | 12,092 |
Change in Accounts Receivable | -35.44 | -8.11 | -165.24 | -49.33 | 101.69 | 45,297 |
Change in Inventory | -21,088 | -11,966 | -73,992 | -33,338 | -13,400 | -7,563 |
Change in Accounts Payable | -5,632 | 5,598 | 288,022 | -15,016 | 50,118 | -1,610 |
Change in Unearned Revenue | 21,186 | -8,124 | 8,820 | 12,949 | 13,580 | 36,448 |
Change in Other Net Operating Assets | -152,039 | -80,875 | -81,995 | 60,057 | -56,227 | 6,822 |
Operating Cash Flow | 534,759 | 451,361 | 405,253 | 147,612 | 147,468 | 198,957 |
Operating Cash Flow Growth | 16.57% | 11.38% | 174.54% | 0.10% | -25.88% | 209.82% |
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 | -181,388 | -79,594 | -289,727 | -110,917 | -101,232 | -57,614 |
Sale of Property, Plant & Equipment | 2.64 | 17.47 | 4.09 | - | - | - |
Sale (Purchase) of Intangibles | -1,352 | -826.35 | -1,147 | -6,094 | -2,147 | -1,103 |
Other Investing Activities | 33,620 | 17,011 | 18,191 | 12,882 | 1,941 | 640.31 |
Investing Cash Flow | -149,116 | -63,392 | -272,679 | -104,129 | -101,437 | -58,077 |
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 | - | 16,565 | 22,845 | 325,322 | 178,449 | 30,045 |
Long-Term Debt Repaid | - | -79,083 | -219,245 | -93,863 | -137,057 | -103,035 |
Lease Payments | -37.08 | -206.41 | -72.51 | -116.69 | -74.26 | -96.23 |
Net Debt Issued (Repaid) | 124,805 | -62,517 | -196,401 | 231,460 | 41,393 | -72,991 |
Common Dividends Paid | -338,644 | -69,422 | -67,729 | -94,820 | -88,047 | -70,000 |
Other Financing Activities | -52,007 | -55,381 | -106,864 | -46,982 | -13,707 | -71,513 |
Financing Cash Flow | -265,845 | -187,321 | -370,994 | 89,657 | -60,361 | -214,504 |
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 |
Foreign Exchange Rate Adjustments | -8,195 | -5,018 | 98,091 | 43,890 | 38.32 | 37.85 |
Miscellaneous Cash Flow Adjustments | - | - | - | - | - | 12,103 |
Net Cash Flow | 111,602 | 195,631 | -140,328 | 177,031 | -14,292 | -61,483 |
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 | 353,371 | 371,767 | 115,526 | 36,695 | 46,236 | 141,343 |
Free Cash Flow Growth | 1.72% | 221.80% | 214.83% | -20.64% | -67.29% | - |
Free Cash Flow Margin | 25.11% | 31.52% | 13.18% | 7.98% | 12.81% | 54.93% |
Free Cash Flow Per Share | 10.44 | 10.98 | 3.41 | 1.08 | 1.36 | 4.17 |
Levered Free Cash Flow | 195,352 | 179,664 | -16,705 | 39,574 | -484.22 | 57,996 |
Unlevered Free Cash Flow | 214,711 | 208,177 | 18,367 | 50,879 | 5,477 | 58,692 |
Free Cash Flow After Leases | 353,334 | 371,561 | 115,454 | 36,578 | 46,162 | 141,247 |
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 | 52,007 | 55,381 | 106,864 | 47,007 | 13,921 | 14,462 |
Cash Income Tax Paid | 30,292 | 2,345 | 2,478 | 2,069 | 1,594 | 863.32 |
Change in Working Capital | -157,608 | -95,375 | 140,691 | 24,602 | -5,827 | 79,394 |