eTranzact International Plc (NGX:ETRANZACT)
Nigeria · Delayed Price · Currency is NGN 13.25
0.00 (0.00%)
At close: Sep 2, 2026
eTranzact International 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 | 2,180 | 2,470 | 3,393 | 2,202 | 1,175 | 455.75 |
Depreciation & Amortization | 1,488 | 1,195 | 658.8 | 503.79 | 338.29 | 293 |
Other Amortization | 8.6 | 8.6 | 26.4 | 43.93 | 60.97 | 61.88 |
Loss (Gain) From Sale of Assets | - | - | - | -2.19 | -0.4 | -102.74 |
Provision & Write-off of Bad Debts | 75.54 | 75.54 | -105.67 | -71.82 | 220.17 | 14.28 |
Other Operating Activities | -7,897 | 100.87 | 234.79 | 989.32 | 460.87 | 40.46 |
Change in Accounts Receivable | -605.32 | -605.32 | 49.81 | 61.1 | 23.35 | -298.12 |
Change in Inventory | 450.81 | 450.81 | 90.8 | 789.84 | -1,808 | -703.13 |
Change in Accounts Payable | 20,676 | 20,676 | -8,007 | 5,720 | -56,824 | -5.22 |
Change in Income Taxes | - | - | - | -283.42 | -110.91 | -10.71 |
Change in Other Net Operating Assets | -20,296 | -20,296 | 6,443 | -7,386 | 51,786 | -1,001 |
Operating Cash Flow | -3,919 | 4,075 | 2,785 | 2,567 | -4,679 | -1,255 |
Operating Cash Flow Growth | - | 46.34% | 8.49% | - | - | - |
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 | -2,136 | -2,234 | -1,703 | -996.84 | -541.94 | -408.6 |
Sale of Property, Plant & Equipment | 15.9 | - | - | 4.31 | 0.4 | - |
Sale (Purchase) of Intangibles | - | - | - | - | -7.26 | -47.4 |
Sale (Purchase) of Real Estate | - | - | - | - | - | 268.16 |
Investment in Securities | 68.25 | 68.25 | 121.41 | -85.72 | -38.83 | 17.05 |
Other Investing Activities | 285.4 | 223.76 | 121.51 | 94.06 | 47.62 | -2,196 |
Investing Cash Flow | -1,766 | -1,942 | -1,461 | -984.18 | -540 | -2,367 |
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 | - | - | - | - | 5,772 | 100 |
Long-Term Debt Repaid | - | -71.43 | -71.43 | -71.43 | -71.43 | -35.71 |
Net Debt Issued (Repaid) | -71.43 | -71.43 | -71.43 | -71.43 | 5,701 | 64.29 |
Issuance of Common Stock | - | - | - | - | - | 3,652 |
Common Dividends Paid | -1,150 | -1,150 | - | - | - | - |
Other Financing Activities | -16.85 | -20.04 | -26.56 | -31.51 | -108.83 | -134.76 |
Financing Cash Flow | -1,238 | -1,241 | -97.99 | -102.94 | 5,592 | 3,581 |
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 | -1.24 | -1.24 | 10.97 | - | - | 23.91 |
Miscellaneous Cash Flow Adjustments | - | - | - | -0 | - | - |
Net Cash Flow | -6,925 | 889.79 | 1,237 | 1,480 | 372.77 | -16.48 |
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 | -6,055 | 1,840 | 1,081 | 1,570 | -5,221 | -1,664 |
Free Cash Flow Growth | - | 70.26% | -31.14% | - | - | - |
Free Cash Flow Margin | -18.02% | 6.01% | 3.62% | 4.63% | -23.16% | -7.05% |
Free Cash Flow Per Share | -0.66 | 0.20 | 0.12 | 0.17 | -0.71 | -0.27 |
Levered Free Cash Flow | 18,817 | 2,118 | 825.91 | 1,391 | -5,382 | -4,065 |
Unlevered Free Cash Flow | 18,821 | 2,125 | 837.64 | 1,415 | -5,363 | -4,044 |
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 | 13.22 | 20.04 | 26.56 | 31.51 | 23.77 | 23.14 |
Cash Income Tax Paid | 1,723 | 1,504 | 1,015 | 283.42 | 110.91 | 10.71 |
Change in Working Capital | 225.42 | 225.42 | -1,423 | -1,098 | -6,934 | -2,018 |