Chellarams Cash Flow Statement

Financials in millions NGN. Fiscal year is April - March.

Millions NGN. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	463.51	-1,891	-2,508	4,973	814.69
Depreciation & Amortization	-	232.96	168.71	161.77	155.73
Loss (Gain) From Sale of Assets	-	-1.89	-4	-2.75	-4.66
Other Operating Activities	2,695	-7,424	-839.93	-3,632	1,534
Change in Accounts Receivable	-	-92.36	-374	165.39	-1,306
Change in Inventory	-	-749.26	384.05	-986.32	-571.36
Change in Accounts Payable	-	2,692	5,112	466.49	-279.08
Change in Other Net Operating Assets	-	911.28	-2,158	1,084	-0.91
Operating Cash Flow	3,159	-5,569	-219.97	2,230	342.67
Operating Cash Flow Growth	-	-	-	550.71%	4.26%
Capital Expenditures	-144.5	-210.01	-834.08	-150.21	-70.43
Sale of Property, Plant & Equipment	-	1.89	4	3.36	4.82
Other Investing Activities	-0	-	-	-	-
Investing Cash Flow	-144.51	-208.12	-830.08	-146.86	-65.61
Long-Term Debt Issued	-	3,620	2,451	5,658	1,982
Short-Term Debt Repaid	-1,763	-	-	-	-
Long-Term Debt Repaid	-530.26	-3,505	-1,107	-6,275	-1,244
Total Debt Repaid	-2,293	-3,505	-1,107	-6,275	-1,244
Net Debt Issued (Repaid)	-2,293	115.06	1,345	-617.01	737.72
Other Financing Activities	-1,018	5,854	-646.82	-1,203	-1,335
Financing Cash Flow	-3,311	5,969	697.75	-1,820	-597.11
Net Cash Flow	-296.22	191.21	-352.29	262.53	-320.05
Free Cash Flow	3,014	-5,779	-1,054	2,080	272.24
Free Cash Flow Growth	-	-	-	663.88%	-6.30%
Free Cash Flow Margin	11.61%	-25.02%	-7.65%	19.62%	2.81%
Free Cash Flow Per Share	4.17	-7.99	-1.46	2.88	0.38
Cash Interest Paid	-	916.81	646.82	1,203	1,335
Cash Income Tax Paid	-	42.51	214.72	239.82	141.7
Levered Free Cash Flow	1,022	2,575	1,525	3,960	-1,345
Unlevered Free Cash Flow	1,658	3,148	1,930	4,713	-425.31
Change in Working Capital	-	3,514	2,963	730.04	-2,157

Source: S&P Global Market Intelligence. Standard template. Financial Sources.