Chemical and Allied Products Plc (NGX:CAP)
Nigeria · Delayed Price · Currency is NGN 110.00
0.00 (0.00%)
At close: Nov 5, 2026
NGX:CAP 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 | 6,203 | 5,745 | 3,807 | 2,515 | 2,376 | 1,123 |
Depreciation & Amortization | 855.67 | 752.29 | 655.42 | 422.76 | 360.05 | 231.28 |
Other Amortization | 100.05 | 86.09 | 77.59 | 74.94 | 26.68 | 8.05 |
Loss (Gain) From Sale of Assets | -12.95 | 15.36 | -41.55 | -46.58 | -6.47 | -164.27 |
Asset Writedown & Restructuring Costs | - | - | - | - | 5.02 | - |
Loss (Gain) From Sale of Investments | - | - | - | - | -28.71 | -60.83 |
Provision & Write-off of Bad Debts | 25.43 | 76.53 | 55.31 | -31.91 | -31.44 | 42.27 |
Other Operating Activities | -1,193 | 492.9 | 725.23 | 734.98 | 333.09 | -26.99 |
Change in Accounts Receivable | 359.41 | -270.39 | -286.76 | -88.77 | -327.59 | 188.22 |
Change in Inventory | -2,626 | 27.11 | -1,783 | -306.39 | 322.85 | -4,130 |
Change in Accounts Payable | 870.28 | 349.65 | 873.18 | 855.94 | -2,058 | 2,676 |
Change in Other Net Operating Assets | 1,444 | 434.85 | 951.64 | -548.36 | 368.56 | -1,165 |
Operating Cash Flow | 6,025 | 7,709 | 5,035 | 3,581 | 1,340 | -1,279 |
Operating Cash Flow Growth | -39.87% | 53.12% | 40.58% | 167.21% | - | - |
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 | -1,610 | -907.05 | -1,865 | -713.27 | -704.41 | -614.72 |
Sale of Property, Plant & Equipment | 76.66 | 106.21 | 91.09 | 85.28 | 10.92 | 184.22 |
Sale (Purchase) of Intangibles | -74.99 | -77.51 | -16.42 | -7.77 | -228.44 | -142.06 |
Other Investing Activities | 1,350 | 1,049 | 184.45 | 308.12 | 381.77 | 177.18 |
Investing Cash Flow | -258.23 | 170.99 | -1,606 | -327.64 | -540.16 | -395.38 |
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 |
Short-Term Debt Issued | - | - | 750 | 226.96 | 1,772 | 1,694 |
Total Debt Issued | - | - | 750 | 226.96 | 1,772 | 1,694 |
Short-Term Debt Repaid | - | - | -789.83 | -922.24 | -1,043 | -1,763 |
Long-Term Debt Repaid | - | -1.45 | -1.45 | -2.76 | -1.31 | -1.31 |
Lease Payments | -1.45 | -1.45 | -1.45 | -2.76 | -1.31 | -1.31 |
Total Debt Repaid | -1.45 | -1.45 | -791.28 | -925 | -1,045 | -1,764 |
Net Debt Issued (Repaid) | -1.45 | -1.45 | -41.28 | -698.04 | 727.63 | -70.24 |
Issuance of Common Stock | - | - | - | - | - | 44.13 |
Common Dividends Paid | -3,259 | -1,955 | -1,263 | -1,263 | -467.15 | -1,470 |
Other Financing Activities | 98.76 | -1,102 | -106.5 | -57.48 | 128.51 | -6.2 |
Financing Cash Flow | -3,162 | -3,059 | -1,411 | -2,018 | 388.99 | -1,502 |
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 | -306.02 | -100.69 | - | - | - | - |
Net Cash Flow | 2,299 | 4,721 | 2,018 | 1,235 | 1,189 | -3,176 |
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 | 4,415 | 6,802 | 3,170 | 2,868 | 635.85 | -1,893 |
Free Cash Flow Growth | -48.02% | 114.59% | 10.52% | 351.06% | - | - |
Free Cash Flow Margin | 9.15% | 15.17% | 8.72% | 12.01% | 3.31% | -13.33% |
Free Cash Flow Per Share | 5.42 | 8.35 | 3.89 | 3.52 | 0.78 | -2.40 |
Levered Free Cash Flow | 5,101 | 6,046 | 2,297 | 2,281 | 15.27 | -2,747 |
Unlevered Free Cash Flow | 5,102 | 6,047 | 2,316 | 2,378 | 36.24 | -2,742 |
Free Cash Flow After Leases | 4,414 | 6,801 | 3,168 | 2,865 | 634.54 | -1,895 |
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 | - | - | 28.68 | 153.92 | 32.25 | 6.2 |
Cash Income Tax Paid | 4,032 | 1,733 | 1,104 | 864.35 | 447.28 | 574.44 |
Change in Working Capital | 47.28 | 541.21 | -244.58 | -87.58 | -1,694 | -2,431 |