Ellah Lakes Plc (NGX:ELLAHLAKES)

Ellah Lakes Cash Flow Statement

Financials in millions NGN. Fiscal year is August - July.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021	Jul 31, 2020
Net Income	-893.72	-849.32	-1,004	-562.92	-309.37
Depreciation & Amortization	3.85	4.41	4.22	2.03	0.83
Asset Writedown & Restructuring Costs	164.6	-	-	-	-
Other Operating Activities	834.62	-255.66	15.86	0.9	6.41
Change in Accounts Receivable	-15.26	-0.19	151.24	-384.97	-0.2
Change in Inventory	-96.26	4.08	0.3	-4.38	42
Change in Accounts Payable	-19.41	747.9	169.88	17.35	160.01
Change in Other Net Operating Assets	-264.55	-142.07	118.33	-212.31	-18.41
Operating Cash Flow	-286.14	-490.85	-544.46	-1,144	-118.74
Capital Expenditures	-212.03	-16.75	-	-2,236	-0.12
Investment in Securities	-442.35	1.83	-	-	-
Other Investing Activities	147.5	-10.05	-	-	-
Investing Cash Flow	-506.88	-24.97	-	-2,236	-0.12
Short-Term Debt Issued	-	-	368.58	556.47	136.6
Long-Term Debt Issued	-	38.3	28.64	940	-
Total Debt Issued	-	38.3	397.22	1,496	136.6
Short-Term Debt Repaid	-245.77	-699.52	-	-	-
Long-Term Debt Repaid	-550.33	-94	-	-29.14	-21
Total Debt Repaid	-796.09	-793.52	-	-29.14	-21
Net Debt Issued (Repaid)	-796.09	-755.21	397.22	1,467	115.6
Issuance of Common Stock	2,186	1,187	100	2,200	-
Other Financing Activities	-359.82	-	-149.72	-0.28	-0
Financing Cash Flow	1,030	431.64	347.5	3,667	115.6
Net Cash Flow	237.05	-84.18	-196.97	287.26	-3.26
Free Cash Flow	-498.17	-507.6	-544.46	-3,380	-118.86
Free Cash Flow Margin	-63868.08%	-	-	-	-
Free Cash Flow Per Share	-0.18	-0.26	-0.28	-1.68	-0.06
Levered Free Cash Flow	-1,431	-15.2	-19.23	-2,954	10.29
Unlevered Free Cash Flow	-1,339	126.6	336.14	-2,810	95.67
Change in Working Capital	-395.48	609.73	439.76	-584.31	183.41

Updated Mar 1, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.