Eunisell Interlinked Cash Flow Statement

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

Millions NGN. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	-86.24	190.48	100.07	8.84	5.09	14.52
Depreciation & Amortization	1.9	2.8	3.45	3.99	4.05	2.69
Other Operating Activities	-25.59	13.31	29.46	-0.59	1.54	-4.23
Change in Accounts Receivable	545.86	23.07	-312.94	15.21	61.1	-75.05
Change in Inventory	-152.61	21.8	56.57	-49.02	-16.33	-93.18
Change in Accounts Payable	-22.2	-118.25	100.89	5.9	-61.73	-6.17
Operating Cash Flow	261.12	133.21	-22.51	-15.67	-6.29	-161.43
Capital Expenditures	-1.8	-4.8	-0.5	-0.24	-5.69	-10.02
Investing Cash Flow	-1.8	-4.8	-0.5	-0.24	-5.69	-10.02
Short-Term Debt Issued	-	-	23.5	-	7.22	175.98
Total Debt Issued	-214.42	-	23.5	-	7.22	175.98
Short-Term Debt Repaid	-	-46.09	-	-183.3	-	-
Total Debt Repaid	-46.09	-46.09	-	-183.3	-	-
Net Debt Issued (Repaid)	-260.51	-46.09	23.5	-183.3	7.22	175.98
Other Financing Activities	-	-	-	200	-	-
Financing Cash Flow	-260.51	-46.09	23.5	16.7	7.22	175.98
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-0	-
Net Cash Flow	-1.19	82.32	0.49	0.79	-4.76	4.53
Free Cash Flow	259.32	128.42	-23.01	-15.91	-11.98	-171.45
Free Cash Flow Margin	26.20%	9.11%	-3.18%	-5.74%	-6.10%	-76.01%
Free Cash Flow Per Share	1.10	0.54	-0.19	-0.07	-0.05	-0.72
Cash Interest Paid	22.95	43	21.07	19.53	17.82	38.65
Cash Income Tax Paid	70.96	32.05	2.03	0.98	2.66	6.31
Levered Free Cash Flow	247.94	94.08	-30.05	182.98	-12.62	-175.3
Unlevered Free Cash Flow	262.28	120.95	-16.88	195.19	-1.48	-151.14
Change in Working Capital	371.05	-73.38	-155.48	-27.91	-16.96	-174.4

Source: S&P Global Market Intelligence. Standard template. Financial Sources.