Custodian Investment Plc (NGX:CUSTODIAN)
Nigeria · Delayed Price · Currency is NGN 72.00
0.00 (0.00%)
At close: Sep 4, 2026
Custodian Investment 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 | 71,399 | 65,839 | 53,997 | 19,057 | 8,373 | 10,660 |
Depreciation & Amortization | 3,971 | 3,111 | 1,043 | 759.05 | 639.8 | 481.51 |
Other Amortization | 2,255 | 2,185 | 124.92 | 53.1 | 64.9 | 57.34 |
Gain (Loss) on Sale of Assets | -1.12 | -1.5 | 17.57 | -8.76 | 1.62 | -298.75 |
Gain (Loss) on Sale of Investments | -28,322 | -16,135 | -16,540 | 6,067 | 5,204 | 735.07 |
Change in Accounts Receivable | -302.35 | -302.35 | 123.55 | 839.05 | -1,479 | 243.15 |
Reinsurance Recoverable | -6,502 | -3,168 | -3,931 | -4,332 | -1,142 | -374.17 |
Change in Accounts Payable | -12,980 | -8,707 | 12,755 | 9,032 | 3,506 | 3,991 |
Change in Insurance Reserves / Liabilities | 78,592 | 75,541 | 50,849 | 32,008 | 14,840 | -1,962 |
Change in Other Net Operating Assets | -29,364 | -15,416 | 155.99 | 676.77 | 1,813 | -2,148 |
Other Operating Activities | -94,155 | -55,575 | -31,191 | -18,947 | -13,634 | -13,605 |
Operating Cash Flow | -35,242 | 27,144 | 54,464 | 44,704 | 18,668 | -6,370 |
Operating Cash Flow Growth | - | -50.16% | 21.83% | 139.47% | - | - |
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 | -4,481 | -4,782 | -1,125 | -723.38 | -1,164 | -697.81 |
Sale of Property, Plant & Equipment | 129.48 | 136.39 | 11.89 | 65.78 | 53.37 | 30.66 |
Purchase / Sale of Intangible Assets | -2,226 | -2,117 | -92.09 | -45.19 | -104.67 | -70.72 |
Cash Acquisitions | -29,004 | -29,004 | - | - | - | - |
Investment in Securities | 58,995 | 95,004 | -68,515 | -60,168 | -27,045 | -1,733 |
Other Investing Activities | 102,259 | 55,790 | 36,799 | 22,214 | 15,532 | 11,783 |
Investing Cash Flow | 126,271 | 115,626 | -32,921 | -38,668 | -12,755 | 10,691 |
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 | - | - | 1,950 | - | - | - |
Total Debt Repaid | -2,285 | -2,285 | -724.06 | - | -337.45 | - |
Net Debt Issued (Repaid) | -2,285 | -2,285 | 1,226 | - | -337.45 | - |
Common Dividends Paid | -16,175 | -7,941 | -4,705 | -4,117 | -2,941 | -3,235 |
Other Financing Activities | 12,776 | -960.72 | -557.81 | -572.73 | -405.06 | -110.08 |
Financing Cash Flow | -5,685 | -11,187 | -4,038 | -4,690 | -3,683 | -3,345 |
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 |
Foreign Exchange Rate Adjustments | -6,482 | -1,390 | 1,426 | 1,668 | 2,639 | 2,457 |
Net Cash Flow | 78,862 | 130,194 | 18,930 | 3,014 | 4,869 | 3,433 |
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 | -39,724 | 22,362 | 53,338 | 43,981 | 17,503 | -7,068 |
Free Cash Flow Growth | - | -58.08% | 21.28% | 151.27% | - | - |
Free Cash Flow Margin | -16.22% | 10.68% | 33.50% | 48.91% | 23.47% | -15.78% |
Free Cash Flow Per Share | -6.75 | 3.80 | 9.07 | 7.48 | 2.98 | -1.20 |
Levered Free Cash Flow | 412,277 | 298,768 | 43,782 | 49,440 | 100,232 | 28,910 |
Unlevered Free Cash Flow | 434,561 | 301,933 | 43,931 | 49,595 | 100,356 | 29,258 |
Free Cash Flow After Leases | -39,724 | 22,362 | 53,338 | 43,981 | 17,503 | -7,068 |
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 | 742.79 | 742.79 | 230.92 | 241.85 | 198.4 | - |
Cash Income Tax Paid | 8,065 | 3,765 | 1,483 | 2,197 | 1,254 | 987 |
Change in Working Capital | 30,412 | 53,463 | 54,451 | 40,303 | 18,366 | -1,516 |