Presco Plc (NGX:PRESCO)

Presco Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	121,745	121,354	76,069	32,354	13,032	19,320
Depreciation & Amortization	23,099	18,108	9,062	4,678	4,159	2,657
Other Amortization	69.74	56.33	33.71	31.01	30.85	29.56
Loss (Gain) From Sale of Assets	-1,927	74.46	112.97	170.91	417.27	737.75
Provision & Write-off of Bad Debts	-651.52	-374.58	329.74	21.12	137.33	125.43
Other Operating Activities	-30,088	5,842	9,464	2,120	14,001	2,787
Change in Accounts Receivable	45,139	5,673	-17,027	-9,016	2,810	-177.45
Change in Inventory	3,224	-6,085	161.11	-14,874	68.19	415.67
Change in Accounts Payable	-127,833	-73,834	10,917	7,449	-2,222	-5,777
Change in Unearned Revenue	-794.58	-794.58	557.82	441.51	-642.51	852.52
Change in Other Net Operating Assets	4,172	-	-	-	-	-
Operating Cash Flow	36,154	70,020	89,681	23,375	31,791	20,970
Operating Cash Flow Growth	-76.40%	-21.92%	283.66%	-26.47%	51.60%	76.23%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-61,399	-64,344	-33,299	-12,420	-12,540	-5,388
Sale of Property, Plant & Equipment	2,184	275.83	69.24	17.87	11.62	365.02
Cash Acquisitions	86,207	-	9,191	-	-19,991	-5,479
Sale (Purchase) of Intangibles	-20.49	-	-	-	-	-16.8
Other Investing Activities	18,154	7,852	218.49	48.17	36.86	18.18
Investing Cash Flow	45,125	-56,216	-23,820	-12,354	-32,483	-10,501

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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
Lease Payments	-3,351	-1,972	-602.35	-156.44	-13.41	-57.4
Net Debt Issued (Repaid)	-184,386	83,255	-5,849	-1,436	10,043	15,183
Issuance of Common Stock	234,805	234,805	-	-	-	-
Common Dividends Paid	-58,770	-72,000	-24,300	-8,809	-8,600	-3,000
Other Financing Activities	-29,065	-25,148	-15,207	-9,128	-6,280	-1,270
Financing Cash Flow	-37,417	220,912	-45,356	-19,373	-4,837	10,913

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-2,935	-740.37	2,510	2,993	-3,311	-894.27
Miscellaneous Cash Flow Adjustments	-	-	-0	-	-0	-
Net Cash Flow	40,928	233,975	23,015	-5,359	-8,840	20,488

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	-25,245	5,676	56,382	10,955	19,251	15,582
Free Cash Flow Growth	-	-89.93%	414.67%	-43.09%	23.54%	245.00%
Free Cash Flow Margin	-7.59%	1.72%	27.17%	10.70%	23.76%	32.86%
Free Cash Flow Per Share	-22.32	5.64	56.33	10.96	19.25	15.58
Levered Free Cash Flow	-66,093	-89,033	109,624	-9,655	-6,132	28,319
Unlevered Free Cash Flow	-44,652	-61,137	117,423	-4,018	-893.74	29,880
Free Cash Flow After Leases	-28,596	3,704	55,779	10,799	19,238	15,525

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	28,650	24,976	7,902	8,756	6,503	1,449
Cash Income Tax Paid	24,653	29,680	12,237	10,313	5,261	520.36
Change in Working Capital	-76,093	-75,040	-5,391	-15,999	13.4	-4,686

Data Source: S&P Global Market Intelligence Last updated: Oct 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 3, 2026

Data Sources Report a data error