Japaul Gold & Ventures Plc (NGX:JAPAULGOLD)
Nigeria · Delayed Price · Currency is NGN 2.780
-0.050 (-1.77%)
At close: Sep 4, 2026
Japaul Gold & Ventures 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 | 1,598 | 1,223 | 1,376 | -674.04 | 155.98 | -3,106 |
Depreciation & Amortization | 652.13 | 527.13 | 320.54 | 523.8 | 528.34 | 620.24 |
Loss (Gain) From Sale of Assets | - | - | - | - | -110.97 | -659.45 |
Asset Writedown & Restructuring Costs | - | - | - | - | -146.98 | 1,549 |
Loss (Gain) From Sale of Investments | -1,360 | -1,360 | -782.61 | - | - | 20.64 |
Other Operating Activities | -17,413 | -17,249 | -16.06 | 352.35 | -331.4 | 3.39 |
Change in Accounts Receivable | -1,165 | -1,165 | 1,253 | - | - | 1,049 |
Change in Accounts Payable | 13,844 | 13,844 | 535.18 | - | -75.09 | -899.4 |
Change in Income Taxes | -107.8 | -107.8 | 101.67 | - | 27.86 | 16.79 |
Operating Cash Flow | -3,952 | -4,289 | 2,788 | 202.11 | 47.74 | -1,406 |
Operating Cash Flow Growth | - | - | 1279.25% | 323.38% | - | - |
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 | -3,110 | -553.35 | -0.77 | -454.11 | -282 | -3.5 |
Sale of Property, Plant & Equipment | 350 | - | 352.82 | 8.15 | 211.3 | 135.43 |
Cash Acquisitions | -3,440 | -3,440 | -10,000 | - | - | - |
Other Investing Activities | 0.44 | - | - | - | - | - |
Investing Cash Flow | -11,199 | -3,993 | -9,648 | -445.96 | -70.7 | 131.93 |
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 |
Short-Term Debt Issued | - | - | - | 385.67 | 11.56 | 1,240 |
Total Debt Issued | - | - | - | 385.67 | 11.56 | 1,240 |
Short-Term Debt Repaid | - | -2,247 | -3,051 | -11.56 | - | - |
Total Debt Repaid | -2,551 | -2,247 | -3,051 | -11.56 | - | - |
Net Debt Issued (Repaid) | -2,551 | -2,247 | -3,051 | 374.11 | 11.56 | 1,240 |
Issuance of Common Stock | 9,475 | 2,000 | 2,000 | - | - | - |
Common Dividends Paid | -570.51 | -570.51 | - | - | - | - |
Other Financing Activities | 9,477 | 9,505 | 7,797 | - | - | - |
Financing Cash Flow | 15,831 | 8,688 | 6,746 | 374.11 | 11.56 | 1,240 |
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 |
Miscellaneous Cash Flow Adjustments | -0 | -0 | 0 | - | - | - |
Net Cash Flow | 679.1 | 405.82 | -114.53 | 130.27 | -11.4 | -34.21 |
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 | -7,062 | -4,842 | 2,787 | -252 | -234.27 | -1,409 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -112.98% | -92.14% | 67.92% | -9.78% | -17.22% | -324.69% |
Free Cash Flow Per Share | -0.49 | -0.34 | 0.27 | -0.04 | -0.04 | -0.23 |
Levered Free Cash Flow | 2,331 | -6,429 | 1,316 | -431.93 | -338.2 | 121.63 |
Unlevered Free Cash Flow | 2,336 | -6,429 | 1,316 | -431.93 | -338.2 | 265.36 |
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 | 28.22 | - | - | - | - | - |
Cash Income Tax Paid | 98.94 | - | - | 5.5 | - | - |
Change in Working Capital | 12,571 | 12,571 | 1,890 | - | -47.23 | 166.16 |