Juli plc Cash Flow Statement

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	20.78	35.58	-0.08	-67	-24.42
Depreciation & Amortization	2.69	-	6.53	30	17.37
Other Operating Activities	-	-	-	-13.88	-
Change in Accounts Receivable	-	-	2.43	-2.43	22.09
Change in Inventory	9.2	-18.93	1.72	-5.87	-14.63
Change in Accounts Payable	-10.8	5.09	-31.74	234.05	272.56
Change in Other Net Operating Assets	-0.11	-0.3	-77.8	-	-
Operating Cash Flow	21.76	21.44	-98.94	174.86	272.97
Operating Cash Flow Growth	1.48%	-	-	-35.94%	-
Capital Expenditures	-	-	-	-24	-6.94
Sale of Property, Plant & Equipment	13.43	-	-	-	-
Investment in Securities	-	-	-	0.05	-
Other Investing Activities	42.01	9.45	-	-	-
Investing Cash Flow	55.44	9.45	-	-23.95	-6.94
Long-Term Debt Issued	-	-	-	-	4.86
Long-Term Debt Repaid	-74	-52.08	-22.25	-6.51	-
Net Debt Issued (Repaid)	-74	-52.08	-22.25	-6.51	4.86
Issuance of Common Stock	-	175	-	-	-
Other Financing Activities	-	-175	119.22	-	-
Financing Cash Flow	-74	-52.08	96.97	-6.51	4.86
Miscellaneous Cash Flow Adjustments	-1.31	-	-	-141.49	-270.87
Net Cash Flow	1.89	-21.19	-1.97	2.91	0.02
Free Cash Flow	21.76	21.44	-98.94	150.86	266.04
Free Cash Flow Growth	1.48%	-	-	-43.29%	-
Free Cash Flow Margin	4.53%	4.48%	-34.26%	59.37%	71.50%
Free Cash Flow Per Share	0.11	0.11	-0.49	0.75	1.33
Cash Income Tax Paid	-	-	-	0.5	0.93
Levered Free Cash Flow	19.89	14.94	-37.54	-350.86	274.22
Unlevered Free Cash Flow	19.89	14.94	-37.54	-344.17	282.33
Change in Working Capital	-1.71	-14.14	-105.39	225.75	280.02

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.