Industrial and Medical Gases Nigeria Plc (NGX:IMG)
Nigeria · Delayed Price · Currency is NGN 28.00
0.00 (0.00%)
At close: Nov 3, 2026
NGX:IMG 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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 748.13 | 989.85 | 1,623 | 852.75 | 448.34 | 372.02 |
Depreciation & Amortization | 294.78 | 310.96 | 344.41 | 343.55 | 290.67 | 350.31 |
Loss (Gain) From Sale of Assets | 35.46 | 0.22 | -22.13 | -11.1 | - | -1.1 |
Stock-Based Compensation | -1.74 | -1.74 | -3.8 | 15.41 | -2.47 | -0.09 |
Provision & Write-off of Bad Debts | 55.84 | 55.84 | 163.34 | - | 3.49 | -1.31 |
Other Operating Activities | -401.48 | -416.52 | 670.97 | 411.26 | 303.43 | 97.62 |
Change in Accounts Receivable | -571.34 | 115.74 | -315.02 | -358.18 | -291.35 | -28.09 |
Change in Inventory | 53.61 | 131.78 | -235.77 | -274.2 | -70.02 | -57.32 |
Change in Accounts Payable | -405.46 | -430.35 | -101.47 | 700.81 | -732.29 | 138.72 |
Change in Unearned Revenue | 78.18 | 13.91 | 47.9 | -56.76 | -5.56 | 43.86 |
Change in Other Net Operating Assets | 209.66 | -324.21 | -309.18 | 1,655 | -1,719 | 84.05 |
Operating Cash Flow | 95.63 | 445.47 | 1,862 | 3,278 | -1,775 | 998.65 |
Operating Cash Flow Growth | - | -76.08% | -43.20% | - | - | 145.64% |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -2,707 | -3,243 | -3,431 | -910.9 | -672.67 | -187.78 |
Sale of Property, Plant & Equipment | -35.24 | - | 22.13 | 65.48 | 115.36 | 1.12 |
Investment in Securities | 5,581 | 5,391 | -4,600 | - | - | - |
Other Investing Activities | -707.16 | 48.35 | 16.85 | 81.1 | 56.63 | 62.79 |
Investing Cash Flow | 2,131 | 2,196 | -7,992 | -764.32 | -500.69 | -123.87 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | - | - | - | 1,058 | - |
Long-Term Debt Issued | - | - | 5,500 | 600 | - | - |
Total Debt Issued | - | - | 5,500 | 600 | 1,058 | - |
Short-Term Debt Repaid | - | - | - | -1,349 | - | - |
Long-Term Debt Repaid | - | - | -350 | - | - | -108.6 |
Lease Payments | - | - | - | - | - | -108.6 |
Total Debt Repaid | - | - | -350 | -1,349 | - | -108.6 |
Net Debt Issued (Repaid) | - | - | 5,150 | -749.13 | 1,058 | -108.6 |
Issuance of Common Stock | 311.88 | 311.88 | - | - | - | - |
Common Dividends Paid | -261.89 | -328.63 | -196.44 | -157.03 | -0.78 | -412.56 |
Other Financing Activities | -97.58 | -926.2 | -706.56 | -119.21 | - | -35.65 |
Financing Cash Flow | -47.59 | -942.95 | 4,247 | -1,025 | 1,058 | -556.81 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 20.4 | 20.4 | 119.57 | -202.47 | 201.27 | 55.96 |
Miscellaneous Cash Flow Adjustments | 0 | - | - | - | 1.34 | - |
Net Cash Flow | 2,200 | 1,719 | -1,763 | 1,286 | -1,015 | 373.93 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -2,612 | -2,797 | -1,569 | 2,367 | -2,447 | 810.87 |
Free Cash Flow Growth | - | - | - | - | - | 278.62% |
Free Cash Flow Margin | -34.17% | -33.40% | -18.73% | 39.04% | -45.84% | 21.92% |
Free Cash Flow Per Share | -3.98 | -4.58 | -2.85 | 4.31 | -4.45 | 1.48 |
Levered Free Cash Flow | -2,847 | -2,650 | -2,016 | 1,407 | -1,953 | 521.51 |
Unlevered Free Cash Flow | -2,405 | -2,650 | -2,005 | 1,488 | -1,928 | 524.5 |
Free Cash Flow After Leases | -2,612 | -2,797 | -1,569 | 2,367 | -2,447 | 702.27 |
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 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | - | 807.61 | 706.56 | 119.21 | - | - |
Cash Income Tax Paid | 0.94 | 945.24 | 93.82 | 193.84 | 21.87 | 84.28 |
Change in Working Capital | -635.36 | -493.14 | -913.54 | 1,667 | -2,818 | 181.22 |