Chams Holding Company Plc (NGX:CHAMS)
Nigeria · Delayed Price · Currency is NGN 4.690
-0.010 (-0.21%)
At close: Aug 13, 2026
Chams Holding Company 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 | Jun '26 Jun 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 | 630 | 520.64 | 474.23 | 77.67 | -325.5 | -299.97 |
Depreciation & Amortization | 189.41 | 183.6 | 153.99 | 195.42 | 112.54 | 126.55 |
Other Amortization | -195.97 | -195.97 | 2.78 | 4.03 | 0.93 | 1.33 |
Loss (Gain) From Sale of Assets | - | - | -4.45 | -0.55 | -2.81 | -10.24 |
Asset Writedown & Restructuring Costs | - | - | - | 13.18 | 1.15 | 81.58 |
Loss (Gain) From Sale of Investments | -601.26 | -1.26 | - | -226.01 | 388.71 | 169.57 |
Provision & Write-off of Bad Debts | -256.86 | -241.56 | 444.2 | -134.62 | -657.75 | -1,777 |
Other Operating Activities | -443.12 | 558.62 | 606.28 | 256.3 | 126.41 | -166.5 |
Change in Accounts Receivable | -5,706 | -8,067 | -2,347 | -575.58 | -2,668 | 2,462 |
Change in Inventory | -2.55 | 44.4 | 1,892 | -1,997 | -139.76 | -33.46 |
Change in Accounts Payable | 4,501 | 5,501 | -1,126 | 2,897 | -470.65 | 762.84 |
Change in Unearned Revenue | -414.86 | -474.68 | 534.23 | 24.06 | -11.11 | -57.55 |
Operating Cash Flow | -790.47 | -662.13 | 629.75 | 533.92 | -3,646 | 1,258 |
Operating Cash Flow Growth | - | - | 17.95% | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | -1,928 | -108.42 | -752.51 | -276.57 | -92.56 | -40.21 |
Sale of Property, Plant & Equipment | 10.71 | 10.71 | 4.45 | 1.74 | 2.81 | 17.29 |
Divestitures | - | - | - | 636.63 | - | - |
Sale (Purchase) of Intangibles | 54.39 | 54.39 | -27.11 | -208.33 | -139.95 | -854.56 |
Sale (Purchase) of Real Estate | - | - | -1,325 | - | - | - |
Investment in Securities | -57.65 | 1.26 | 6.5 | - | -407.77 | -92.27 |
Other Investing Activities | 980.29 | 332.45 | 48.49 | 113.8 | 65.06 | 44.62 |
Investing Cash Flow | -940.44 | 290.38 | -2,045 | 267.27 | -572.41 | -925.15 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | - | - | 1,798 | 693.97 | 111.95 | 130.53 |
Long-Term Debt Repaid | - | -1,353 | -649.13 | -1,231 | -194.2 | -193.27 |
Total Debt Repaid | -1,328 | -1,353 | -649.13 | -1,231 | -194.2 | -193.27 |
Net Debt Issued (Repaid) | 245.76 | -1,353 | 1,149 | -536.95 | -82.26 | -62.74 |
Issuance of Common Stock | 7,498 | 7,498 | - | - | - | - |
Other Financing Activities | -1,833 | -2,003 | -363.44 | - | 3,055 | 1,036 |
Financing Cash Flow | 5,910 | 4,141 | 785.69 | -536.95 | 2,973 | 972.95 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 Cash Flow | 4,180 | 3,770 | -629.75 | 264.23 | -1,246 | 1,306 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | -2,719 | -770.56 | -122.76 | 257.35 | -3,739 | 1,218 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -15.48% | -4.37% | -0.83% | 2.67% | -73.80% | 36.63% |
Free Cash Flow Per Share | -0.25 | -0.09 | -0.03 | 0.06 | -0.80 | 0.26 |
Levered Free Cash Flow | -4,047 | -2,889 | -587.99 | 91.03 | -4,531 | 1,162 |
Unlevered Free Cash Flow | -3,472 | -2,329 | -360.84 | 239.24 | -4,413 | 1,269 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | 896.34 | 896.34 | 363.44 | - | 188.66 | 171.7 |
Cash Income Tax Paid | 123.01 | 153.1 | 197.59 | 35.19 | 37.18 | 44.07 |
Change in Working Capital | -1,622 | -2,996 | -1,047 | 348.48 | -3,290 | 3,133 |