Cornerstone Insurance Plc (NGX:CORNERST)

Cornerstone Insurance Cash Flow Statement

Financials in millions NGN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	9,184	25,583	13,701	0.07	3,511	2,181
Depreciation & Amortization	700.42	369.94	257.89	207.15	212.35	236.22
Other Operating Activities	-13,796	-24,552	-9,545	2,016	-2,976	-636.35
Operating Cash Flow	-3,911	1,401	4,414	2,223	747.66	1,781
Operating Cash Flow Growth	-	-68.26%	98.58%	197.33%	-58.02%	-
Capital Expenditures	-1,085	-383.75	-599.61	-270.05	-283.08	-147.44
Sale of Property, Plant & Equipment	-	-	-	9.07	0.14	48
Purchase / Sale of Intangible Assets	-12.57	-12.57	-7.44	-0.32	-7.56	-5.21
Investment in Securities	-6,517	-9,603	-3,829	-5,587	-1,067	-3,368
Other Investing Activities	8,160	6,445	2,522	963.58	1,534	770.55
Investing Cash Flow	544.11	-3,554	-1,914	-4,883	175.06	-2,659
Repurchases of Common Stock	-	-	-	-	-8.69	-10.27
Common Dividends Paid	-5,813	-2,907	-	-908.32	-	-
Other Financing Activities	-	-	-	-0.63	-62.04	-98.21
Financing Cash Flow	-5,813	-2,907	-	-908.95	-70.73	-108.48
Foreign Exchange Rate Adjustments	9,904	9,904	5,831	52.52	1,888	-
Miscellaneous Cash Flow Adjustments	-	-0	0	-	-	-
Net Cash Flow	723.34	4,844	8,332	-3,517	2,740	-986.68
Free Cash Flow	-4,997	1,017	3,815	1,953	464.59	1,634
Free Cash Flow Growth	-	-73.33%	95.34%	320.37%	-71.56%	-
Free Cash Flow Margin	-9.22%	2.40%	13.13%	8.81%	3.96%	16.57%
Free Cash Flow Per Share	-0.28	0.06	0.21	0.11	0.03	0.09
Cash Income Tax Paid	312.83	312.83	223.59	248.23	154.91	102.23
Levered Free Cash Flow	-552.69	-14,544	-4,002	-15,475	1,422	-4,840
Unlevered Free Cash Flow	-552.69	-14,544	-4,002	-15,475	1,422	-4,840

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.