Eterna Plc (NGX:ETERNA)
Nigeria · Delayed Price · Currency is NGN 36.00
0.00 (0.00%)
At close: Sep 4, 2026
Eterna 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 | 8,228 | 2,917 | 1,349 | -9,433 | 1,012 | -1,100 |
Depreciation & Amortization | 1,627 | 1,532 | 1,375 | 1,335 | 1,222 | 1,162 |
Other Amortization | 149.5 | 92.76 | 133.71 | 180.66 | 48.86 | 49.5 |
Loss (Gain) From Sale of Assets | 44.75 | 195.9 | 4.17 | - | - | -0.8 |
Asset Writedown & Restructuring Costs | -269.16 | 60.71 | 0.76 | 2.12 | 76.24 | - |
Provision & Write-off of Bad Debts | 18.7 | 18.7 | 2,388 | 767.02 | 312.83 | 107.33 |
Other Operating Activities | 4,860 | 2,012 | 20,856 | 12,511 | 2,669 | 1,584 |
Change in Accounts Receivable | 2,647 | 5,528 | -13,829 | 7,053 | -4,808 | 101.1 |
Change in Inventory | -6,273 | -36,393 | 3,572 | -16,052 | 847.3 | -5,138 |
Change in Accounts Payable | 303.05 | 4,006 | -4,444 | -265.35 | 429.57 | 3,038 |
Change in Other Net Operating Assets | -226.94 | -65.77 | -61.26 | 139.14 | -210.15 | 15.44 |
Operating Cash Flow | 11,109 | -20,096 | 11,344 | -3,762 | 1,649 | -180.72 |
Operating Cash Flow Growth | -30.47% | - | - | - | - | - |
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 | -2,106 | -1,236 | -3,888 | -935.4 | -781.88 | -1,777 |
Sale of Property, Plant & Equipment | 110.03 | 234.48 | 50.93 | - | 47.36 | 6.11 |
Sale (Purchase) of Intangibles | -273.63 | - | -0.12 | - | - | -9.68 |
Investment in Securities | - | - | - | - | - | -56 |
Other Investing Activities | -367.6 | -63.49 | -454.75 | -316.86 | -75.46 | -432.4 |
Investing Cash Flow | -2,637 | -1,065 | -4,292 | -1,252 | -844.98 | -2,269 |
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 | - | 143,716 | 192,627 | 123,644 | 78,366 | 69,475 |
Long-Term Debt Repaid | - | -114,235 | -199,331 | -117,822 | -72,013 | -60,907 |
Net Debt Issued (Repaid) | 4,617 | 29,480 | -6,704 | 5,822 | 6,354 | 8,569 |
Common Dividends Paid | -1,093 | - | - | -195.62 | - | -130.41 |
Other Financing Activities | -7,916 | -5,281 | -5,505 | -4,376 | -1,632 | -1,613 |
Financing Cash Flow | 14,578 | 24,200 | -12,209 | 1,250 | 4,722 | 6,825 |
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 | 206.78 | 74.15 | -102.87 | -93.19 | -10.09 | 11.19 |
Miscellaneous Cash Flow Adjustments | -0 | - | - | - | - | -0 |
Net Cash Flow | 23,257 | 3,113 | -5,259 | -3,857 | 5,516 | 4,386 |
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 | 9,003 | -21,332 | 7,456 | -4,697 | 867.48 | -1,958 |
Free Cash Flow Growth | -29.02% | - | - | - | - | - |
Free Cash Flow Margin | 2.49% | -7.05% | 2.38% | -2.56% | 0.74% | -2.38% |
Free Cash Flow Per Share | 5.16 | -16.36 | 5.72 | -3.60 | 0.67 | -1.50 |
Levered Free Cash Flow | 2,298 | -24,383 | -909.8 | -3,026 | -927.89 | -3,013 |
Unlevered Free Cash Flow | 6,041 | -21,082 | 3,874 | -2,091 | -496.48 | -2,274 |
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 | 7,916 | 5,281 | 5,505 | 4,376 | 1,632 | 1,613 |
Cash Income Tax Paid | 693.28 | 490.93 | 361.64 | 263.34 | 7.23 | 203.03 |
Change in Working Capital | -3,550 | -26,925 | -14,762 | -9,125 | -3,741 | -1,983 |