NGX:REGALINS 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	618.53	2,266	1,943	594.59	322.43
Depreciation & Amortization	90.29	103.59	41.26	20.76	57.8
Other Amortization	10.16	9.17	8.51	1.47	4.28
Other Operating Activities	-4,045	-3,675	-2,123	217.31	-119.65
Operating Cash Flow	-3,326	-1,297	-130	834.13	264.85
Operating Cash Flow Growth	-	-	-	214.94%	-43.97%
Capital Expenditures	-35.57	-698.62	-197.57	-102.76	-116.74
Sale of Property, Plant & Equipment	3.94	18.58	0.43	1.79	1.89
Purchase / Sale of Intangible Assets	-8.82	-34.19	-50.16	-0.75	-18
Investment in Securities	1,768	1,501	-1,064	-2,028	93.41
Other Investing Activities	1,305	1,203	951.96	441.27	381.57
Investing Cash Flow	3,033	1,955	-396.52	-1,715	329.69
Foreign Exchange Rate Adjustments	-17.85	339.23	336.92	168.44	81.13
Miscellaneous Cash Flow Adjustments	-10.95	-9.99	-6.93	-7.79	-417.9
Net Cash Flow	-321.65	987.4	-196.53	-720.29	257.78
Free Cash Flow	-3,362	-1,995	-327.58	731.37	148.11
Free Cash Flow Growth	-	-	-	393.80%	-64.49%
Free Cash Flow Margin	-28.87%	-22.17%	-4.43%	12.49%	4.85%
Free Cash Flow Per Share	-0.21	-0.13	-0.02	0.05	0.01
Cash Income Tax Paid	258.23	41.86	29.8	11.9	93.82
Levered Free Cash Flow	18.54	296.13	-7,380	5,853	405.77
Unlevered Free Cash Flow	18.54	300.39	-7,375	5,859	411.01