Presco Cash Flow Statement

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

Millions NGN. Fiscal year is Jan - Dec.

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	114,907	121,354	76,069	32,354	13,032	19,320
Depreciation & Amortization	21,656	18,108	9,062	4,678	4,159	2,657
Other Amortization	32.83	56.33	33.71	31.01	30.85	29.56
Loss (Gain) From Sale of Assets	-1,460	74.46	112.97	170.91	417.27	737.75
Provision & Write-off of Bad Debts	-647.89	-374.58	329.74	21.12	137.33	125.43
Other Operating Activities	-10,977	5,842	9,464	2,120	14,001	2,787
Change in Accounts Receivable	2,552	5,673	-17,027	-9,016	2,810	-177.45
Change in Inventory	-25,255	-6,085	161.11	-14,874	68.19	415.67
Change in Accounts Payable	-18,183	-73,834	10,917	7,449	-2,222	-5,777
Change in Unearned Revenue	250.14	-794.58	557.82	441.51	-642.51	852.52
Change in Other Net Operating Assets	-824.09	-	-	-	-	-
Operating Cash Flow	82,052	70,020	89,681	23,375	31,791	20,970
Operating Cash Flow Growth	-0.79%	-21.92%	283.66%	-26.47%	51.60%	76.23%
Capital Expenditures	-51,580	-64,344	-33,299	-12,420	-12,540	-5,388
Sale of Property, Plant & Equipment	1,858	275.83	69.24	17.87	11.62	365.02
Cash Acquisitions	-	-	9,191	-	-19,991	-5,479
Sale (Purchase) of Intangibles	-	-	-	-	-	-16.8
Other Investing Activities	15,266	7,852	218.49	48.17	36.86	18.18
Investing Cash Flow	-34,456	-56,216	-23,820	-12,354	-32,483	-10,501
Long-Term Debt Issued	-	111,626	3,477	4,602	38,790	24,165
Long-Term Debt Repaid	-	-28,371	-9,326	-6,038	-28,747	-8,982
Net Debt Issued (Repaid)	-159,995	83,255	-5,849	-1,436	10,043	15,183
Issuance of Common Stock	234,805	234,805	-	-	-	-
Common Dividends Paid	-72,000	-72,000	-24,300	-8,809	-8,600	-3,000
Other Financing Activities	-20,463	-25,148	-15,207	-9,128	-6,280	-1,270
Financing Cash Flow	-17,654	220,912	-45,356	-19,373	-4,837	10,913
Foreign Exchange Rate Adjustments	-4,523	-740.37	2,510	2,993	-3,311	-894.27
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-0	-
Net Cash Flow	25,419	233,975	23,015	-5,359	-8,840	20,488
Free Cash Flow	30,472	5,676	56,382	10,955	19,251	15,582
Free Cash Flow Growth	-38.38%	-89.93%	414.67%	-43.09%	23.54%	245.00%
Free Cash Flow Margin	9.22%	1.72%	27.17%	10.70%	23.76%	32.86%
Free Cash Flow Per Share	27.98	5.64	56.33	10.96	19.25	15.58
Levered Free Cash Flow	-57,188	-89,033	109,624	-9,655	-6,132	28,319
Unlevered Free Cash Flow	-33,182	-61,137	117,423	-4,018	-893.74	29,880
Cash Interest Paid	20,048	24,976	7,902	8,756	6,503	1,449
Cash Income Tax Paid	56,768	29,680	12,237	10,313	5,261	520.36
Change in Working Capital	-41,460	-75,040	-5,391	-15,999	13.4	-4,686