Guinness Nigeria Plc (NGX:GUINNESS)
Nigeria · Delayed Price · Currency is NGN 416.00
0.00 (0.00%)
At close: Nov 6, 2026
Guinness Nigeria 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 | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 | Jun '21 Jun 30, 2021 |
Net Income | 41,546 | 27,442 | -54,767 | -18,168 | 15,651 | 1,255 |
Depreciation & Amortization | 15,288 | 12,721 | 9,931 | 9,394 | 8,606 | 8,582 |
Other Amortization | 363.33 | 327.35 | 149.77 | 88.39 | 1.77 | 2.85 |
Loss (Gain) From Sale of Assets | 176.36 | -14.51 | -1,583 | -1,514 | -1,693 | -280.91 |
Asset Writedown & Restructuring Costs | 81.04 | 519.62 | 789.29 | 73.52 | 542.82 | 533.4 |
Stock-Based Compensation | 19.71 | 19.71 | 82.88 | -58.99 | 229.64 | 137.7 |
Provision & Write-off of Bad Debts | 1,175 | -2,512 | 15.99 | 9.11 | -405.35 | 477.14 |
Other Operating Activities | 4,598 | 282.2 | 59,221 | 22,347 | -1,520 | 4,290 |
Change in Accounts Receivable | 24,757 | -13,807 | 14,601 | 2,590 | 1,213 | -916.13 |
Change in Inventory | -39,822 | -2,411 | -6,624 | -6,436 | -11,586 | 5,657 |
Change in Accounts Payable | -25,031 | 12,560 | -13,018 | 25,867 | 17,354 | 32,594 |
Change in Other Net Operating Assets | -11,178 | -12,715 | 81.76 | 189.71 | -276.34 | 48.78 |
Operating Cash Flow | 11,973 | 22,412 | 8,881 | 34,380 | 28,119 | 52,381 |
Operating Cash Flow Growth | -75.69% | 152.36% | -74.17% | 22.27% | -46.32% | 247.13% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 | Jun '21 Jun 30, 2021 |
Capital Expenditures | -26,312 | -27,358 | -10,132 | -9,917 | -9,533 | -12,299 |
Sale of Property, Plant & Equipment | -114.63 | 123.18 | 1,583 | 1,514 | 1,697 | 831.83 |
Sale (Purchase) of Intangibles | -4,486 | -4,486 | -58.35 | -127.59 | - | - |
Other Investing Activities | 313.37 | 355.77 | 2,379 | 2,213 | 991.45 | 90.35 |
Investing Cash Flow | -30,599 | -31,365 | -6,229 | -6,317 | -6,844 | -11,377 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 | Jun '21 Jun 30, 2021 |
Long-Term Debt Issued | - | - | 3,890 | 12,384 | 34,329 | 16,311 |
Total Debt Issued | 219,841 | 147,223 | 3,890 | 12,384 | 34,329 | 16,311 |
Long-Term Debt Repaid | - | - | -49,848 | -9,853 | -19,517 | -23,868 |
Lease Payments | 7.14 | -14.29 | -5 | -5.8 | -377.77 | -119.64 |
Total Debt Repaid | -223,898 | -145,668 | -49,848 | -9,853 | -19,517 | -23,868 |
Net Debt Issued (Repaid) | -4,057 | 1,555 | -45,959 | 2,531 | 14,812 | -7,557 |
Common Dividends Paid | -18,991 | -689.71 | -7.66 | -6,565 | -1,008 | - |
Other Financing Activities | 9,858 | -16,223 | -8,390 | -4,851 | -1,753 | -2,712 |
Financing Cash Flow | -13,191 | -15,358 | -54,356 | -8,885 | 12,052 | -10,269 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 | Jun '21 Jun 30, 2021 |
Foreign Exchange Rate Adjustments | -2,853 | -1,929 | 3,561 | 3,843 | -91.42 | 171.98 |
Net Cash Flow | -34,670 | -26,239 | -48,143 | 23,021 | 33,235 | 30,907 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 | Jun '21 Jun 30, 2021 |
Free Cash Flow | -14,339 | -4,945 | -1,251 | 24,463 | 18,586 | 40,081 |
Free Cash Flow Growth | - | - | - | 31.62% | -53.63% | 782.70% |
Free Cash Flow Margin | -2.58% | -1.01% | -0.42% | 10.66% | 8.99% | 24.99% |
Free Cash Flow Per Share | -6.55 | -2.26 | -0.57 | 11.17 | 8.48 | 18.30 |
Levered Free Cash Flow | - | - | 63,856 | 46,723 | 19,114 | 40,833 |
Unlevered Free Cash Flow | - | - | 69,113 | 49,233 | 19,547 | 41,732 |
Free Cash Flow After Leases | -14,331 | -4,960 | -1,256 | 24,457 | 18,208 | 39,962 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jun '24 Jun 30, 2024 | Jun '23 Jun 30, 2023 | Jun '22 Jun 30, 2022 | Jun '21 Jun 30, 2021 |
Cash Interest Paid | 5,066 | 16,223 | 8,390 | 4,851 | 1,912 | 2,878 |
Cash Income Tax Paid | 3,093 | 3,003 | 4,960 | 9,477 | 642.32 | 1,898 |
Change in Working Capital | -51,274 | -16,373 | -4,960 | 22,210 | 6,706 | 37,384 |