Japaul Gold & Ventures Cash Flow Statement

Financials in millions NGN. Fiscal year is January - December.

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2015 - 2019
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	2015 - 2019
Net Income	1,680	1,680	-674.04	155.98	-3,106	-1,852	Upgrade
Depreciation & Amortization	520.79	520.79	523.8	528.34	620.24	583.85	Upgrade
Loss (Gain) From Sale of Assets	-	-	-	-110.97	-659.45	620.63	Upgrade
Asset Writedown & Restructuring Costs	-	-	-	-146.98	1,549	-4.09	Upgrade
Loss (Gain) From Sale of Investments	-	-	-	-	20.64	-678.23	Upgrade
Other Operating Activities	-8,183	-9,256	352.35	-331.4	3.39	-1,264	Upgrade
Change in Accounts Receivable	-	-	-	-	1,049	6,458	Upgrade
Change in Inventory	-	-	-	-	-	12.53	Upgrade
Change in Accounts Payable	-	-	-	-75.09	-899.4	-5,133	Upgrade
Change in Income Taxes	-	-	-	27.86	16.79	41.13	Upgrade
Operating Cash Flow	-5,982	-7,055	202.11	47.74	-1,406	43.08	Upgrade
Operating Cash Flow Growth	-	-	323.38%	-	-	-66.54%	Upgrade
Capital Expenditures	-22.28	-0.77	-454.11	-282	-3.5	-67.1	Upgrade
Sale of Property, Plant & Equipment	56.82	352.82	8.15	211.3	135.43	633.16	Upgrade
Sale (Purchase) of Intangibles	-7,960	-7,960	-	-	-	-	Upgrade
Other Investing Activities	0.05	-	-	-	-	-	Upgrade
Investing Cash Flow	-7,925	-7,608	-445.96	-70.7	131.93	566.06	Upgrade
Short-Term Debt Issued	-	-	385.67	11.56	1,240	-	Upgrade
Total Debt Issued	-	-	385.67	11.56	1,240	-	Upgrade
Short-Term Debt Repaid	-	-3,051	-11.56	-	-	-	Upgrade
Long-Term Debt Repaid	-	-	-	-	-	-432.25	Upgrade
Total Debt Repaid	-3,195	-3,051	-11.56	-	-	-432.25	Upgrade
Net Debt Issued (Repaid)	-3,195	-3,051	374.11	11.56	1,240	-432.25	Upgrade
Issuance of Common Stock	4,000	4,000	-	-	-	-	Upgrade
Other Financing Activities	13,603	13,603	-	-	-	-	Upgrade
Financing Cash Flow	14,408	14,552	374.11	11.56	1,240	-432.25	Upgrade
Miscellaneous Cash Flow Adjustments	0	0	-	-	-	-	Upgrade
Net Cash Flow	501.02	-110.43	130.27	-11.4	-34.21	176.9	Upgrade
Free Cash Flow	-6,004	-7,056	-252	-234.27	-1,409	-24.01	Upgrade
Free Cash Flow Margin	-129.99%	-171.95%	-9.78%	-17.22%	-324.69%	-3.48%	Upgrade
Free Cash Flow Per Share	-	-0.49	-0.04	-0.04	-0.23	-0.00	Upgrade
Cash Income Tax Paid	22.11	22.11	5.5	-	-	125.93	Upgrade
Levered Free Cash Flow	-3,461	-16,757	-431.93	-338.2	121.63	941.75	Upgrade
Unlevered Free Cash Flow	-3,461	-16,757	-431.93	-338.2	265.36	947.43	Upgrade
Change in Working Capital	-	-	-	-47.23	166.16	1,378	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.