BUA Foods PLC (NGX:BUAFOODS)
Nigeria · Delayed Price · Currency is NGN 845.10
0.00 (0.00%)
At close: Jul 30, 2026
BUA Foods 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 | Mar '26 Mar 31, 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 | 535,424 | 518,388 | 265,998 | 112,097 | 91,344 | 69,768 |
Depreciation & Amortization | 9,797 | 9,776 | 9,608 | 9,401 | 8,181 | 8,407 |
Loss (Gain) From Sale of Investments | - | - | - | - | - | -143.28 |
Stock-Based Compensation | - | - | - | - | 1,899 | - |
Provision & Write-off of Bad Debts | 318.31 | 318.31 | -86.81 | 178.84 | -400.58 | - |
Other Operating Activities | -504,608 | -503,300 | -978,378 | 53,473 | 21,092 | 8,678 |
Change in Accounts Receivable | -69,121 | -83,856 | 132,892 | -32,009 | -66,765 | -35,832 |
Change in Inventory | 46,186 | 37,017 | -6,124 | -82,516 | -4,834 | -4,532 |
Change in Accounts Payable | 50,999 | 46,573 | 81,500 | 12,292 | -1,601 | 13,991 |
Change in Unearned Revenue | 664,054 | 586,243 | 1,238,607 | 68,951 | 6,208 | 15,645 |
Change in Other Net Operating Assets | -347,572 | -205,053 | -199,620 | -293,396 | 69,344 | -75,110 |
Operating Cash Flow | 385,476 | 406,105 | 544,395 | -151,528 | 124,467 | 871.69 |
Operating Cash Flow Growth | -14.06% | -25.40% | - | - | 14178.84% | -98.90% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -25,971 | -24,178 | -31,555 | -37,086 | -15,480 | -107,284 |
Sale of Property, Plant & Equipment | - | - | 1.31 | - | - | - |
Other Investing Activities | 7,366 | 7,963 | 15,421 | 2,497 | 39.72 | 2,892 |
Investing Cash Flow | -18,605 | -16,215 | -16,132 | -34,589 | -15,441 | -104,392 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | - | 68,771 | 93,279 | 577,322 | 276,337 | 269,734 |
Long-Term Debt Repaid | - | -199,253 | -564,796 | -219,886 | -314,972 | -153,178 |
Net Debt Issued (Repaid) | -104,424 | -130,482 | -471,517 | 357,437 | -38,635 | 116,556 |
Common Dividends Paid | -234,000 | -234,000 | -99,000 | -81,000 | -63,000 | - |
Other Financing Activities | -21,802 | -25,455 | -25,763 | -18,463 | -7,206 | -1,765 |
Financing Cash Flow | -360,226 | -389,937 | -596,280 | 257,974 | -108,841 | 114,791 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -600 | -600 | -225.38 | 21.48 | - | - |
Miscellaneous Cash Flow Adjustments | - | - | - | -0 | - | - |
Net Cash Flow | 6,046 | -646.99 | -68,243 | 71,879 | 185.18 | 11,271 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 359,506 | 381,927 | 512,840 | -188,614 | 108,987 | -106,412 |
Free Cash Flow Growth | -14.78% | -25.53% | - | - | - | - |
Free Cash Flow Margin | 20.81% | 21.52% | 33.56% | -25.86% | 26.05% | -31.93% |
Free Cash Flow Per Share | 19.98 | 21.22 | 28.49 | -10.48 | 6.05 | -6.46 |
Levered Free Cash Flow | 135,063 | 154,386 | 290,637 | -232,989 | 57,508 | -131,822 |
Unlevered Free Cash Flow | 159,576 | 180,942 | 309,329 | -221,230 | 62,959 | -128,667 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 21,802 | 25,455 | 25,763 | 18,463 | 7,206 | 1,765 |
Cash Income Tax Paid | 2,902 | 2,902 | 10.64 | 1,388 | 1,789 | 69.95 |
Change in Working Capital | 344,546 | 380,923 | 1,247,254 | -326,679 | 2,352 | -85,837 |