Champion Breweries Plc (NGX:CHAMPION)
Nigeria · Delayed Price · Currency is NGN 8.00
0.00 (0.00%)
At close: Nov 5, 2026
Champion Breweries 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 | 1,920 | 1,790 | 817 | 370.56 | 1,408 | 1,073 |
Depreciation & Amortization | 3,000 | 2,580 | 2,239 | 2,029 | 1,525 | 1,206 |
Loss (Gain) From Sale of Assets | -543.48 | - | 0.73 | - | -37.44 | - |
Asset Writedown & Restructuring Costs | - | - | 55.35 | - | - | 19.56 |
Stock-Based Compensation | 54.02 | 54.02 | 8.88 | 23.12 | -4.46 | 5.18 |
Provision & Write-off of Bad Debts | -63.92 | 10.31 | -12.39 | 20.37 | 5.79 | -2.02 |
Other Operating Activities | 4,942 | 1,971 | 1,527 | 3.49 | 943.34 | 860.64 |
Change in Accounts Receivable | -13,183 | -109.52 | 250.79 | 561.06 | -915.88 | -56.05 |
Change in Inventory | -482.86 | -1,336 | -635.92 | -855.18 | -481.19 | -298.31 |
Change in Accounts Payable | 19,097 | 3,720 | 725.66 | 3,602 | -612.05 | 1,052 |
Change in Unearned Revenue | 275.38 | 668.36 | 131.13 | 80.68 | 214.17 | -152.07 |
Change in Other Net Operating Assets | -3,904 | -919.42 | 76.63 | -12.1 | 120.57 | 50.86 |
Operating Cash Flow | 11,112 | 8,429 | 5,184 | 5,823 | 2,166 | 3,759 |
Operating Cash Flow Growth | 17.58% | 62.59% | -10.97% | 168.84% | -42.39% | 90.25% |
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 | -7,535 | -7,285 | -833.09 | -6,593 | -2,889 | -1,834 |
Sale of Property, Plant & Equipment | 14.9 | - | 8.65 | - | 37.44 | - |
Investment in Securities | -9,744 | -9,744 | - | - | - | - |
Other Investing Activities | 1,016 | 437.94 | 15.59 | 11.29 | 94.33 | - |
Investing Cash Flow | -73,099 | -16,591 | -808.85 | -6,582 | -2,757 | -1,834 |
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 | - | 61,266 | - | 1,529 | - | - |
Long-Term Debt Repaid | - | -8,526 | -2,081 | -475.67 | -33.74 | -79.02 |
Lease Payments | -68.25 | -191.39 | -178.14 | -85.4 | -33.74 | -79.02 |
Net Debt Issued (Repaid) | 30,357 | 52,739 | -2,081 | 1,053 | -33.74 | -79.02 |
Common Dividends Paid | -792.65 | -536.88 | - | - | - | - |
Other Financing Activities | -5,975 | -997.72 | -428.68 | -38.14 | -58.53 | - |
Financing Cash Flow | 60,562 | 51,205 | -2,510 | 1,015 | -92.27 | -79.02 |
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 | -94.05 | -5.41 | 0.71 | - | - | - |
Net Cash Flow | -1,520 | 43,037 | 1,866 | 255.81 | -683.22 | 1,847 |
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 | 3,577 | 1,143 | 4,351 | -770.35 | -722.72 | 1,926 |
Free Cash Flow Growth | -16.47% | -73.72% | - | - | - | 442.32% |
Free Cash Flow Margin | 5.98% | 3.84% | 20.83% | -6.60% | -6.46% | 22.39% |
Free Cash Flow Per Share | 0.32 | 0.13 | 0.49 | -0.09 | -0.08 | 0.21 |
Levered Free Cash Flow | 3,792 | -4,795 | 4,937 | -908.06 | -1,506 | 908.8 |
Unlevered Free Cash Flow | 9,037 | -3,224 | 5,110 | -881.42 | -1,469 | 947.03 |
Free Cash Flow After Leases | 3,509 | 951.9 | 4,173 | -855.75 | -756.46 | 1,847 |
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 | 450.61 | 997.72 | 428.68 | 38.14 | 58.53 | - |
Cash Income Tax Paid | - | 1,037 | 120.85 | 178.7 | 55.45 | 15.71 |
Change in Working Capital | 1,802 | 2,023 | 548.29 | 3,376 | -1,674 | 596.72 |