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UAC of Nigeria PLC (NGX:UACN)
Nigeria flag Nigeria · Delayed Price · Currency is NGN
178.05
0.00 (0.00%)
At close: Aug 7, 2026

UAC of Nigeria Cash Flow Statement

Millions NGN. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
22,88610,58714,5399,187-3,0791,807
Depreciation & Amortization
16,9717,2344,0003,4492,9782,507
Other Amortization
1,042593.97493.82500.95206.7433.21
Loss (Gain) From Sale of Assets
-1,096-1,369-223.65-7,814-505.85-128.06
Asset Writedown & Restructuring Costs
5.55-207.04154.67206.37936.17-1,138
Loss (Gain) From Sale of Investments
14.7814.7814.46742.62-2.8-53.14
Loss (Gain) on Equity Investments
-2,631-3,423-722.6-859.6-103.44895.44
Stock-Based Compensation
104.9139.24207.16243.94243.9498.93
Provision & Write-off of Bad Debts
199.478.93124.0582.45116.2681.53
Other Operating Activities
32,54612,7883,306-928.59-190.85706.82
Change in Accounts Receivable
7,7502,9832,489-5,0222,280-5,256
Change in Inventory
3,522-20,130-28,201-2,90911,665-16,231
Change in Accounts Payable
1,76610,6268,623335.52,261181.61
Change in Unearned Revenue
1,5661,1821,353-105.77-113.421,085
Change in Other Net Operating Assets
-83.18-5.6753.66-435.69-66.47-113.39
Operating Cash Flow
84,56321,0926,910-3,32616,631-15,525
Operating Cash Flow Growth
803.05%205.25%----

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-8,226-7,123-5,213-4,583-5,981-3,466
Sale of Property, Plant & Equipment
1,1871,983314.538,01386.8231.27
Cash Acquisitions
-160,572-160,572----
Divestitures
-----67.82-
Sale (Purchase) of Intangibles
-211.23-148.44-16.42-65.96-1,846-145.77
Sale (Purchase) of Real Estate
129.68277.58119.61,404687-
Investment in Securities
5,4066,21688.24119.3150.3-122.56
Other Investing Activities
2,3243,0973,4141,625887.281,359
Investing Cash Flow
-159,963-156,270-1,2936,512-6,083-2,144

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Long-Term Debt Issued
-432,24769,04936,834102,58846,108
Long-Term Debt Repaid
--249,231-55,534-30,162-104,531-31,496
Net Debt Issued (Repaid)
150,344183,01613,5156,672-1,94214,612
Common Dividends Paid
-2,926-643.75-643.75-643.75-1,377-3,458
Other Financing Activities
-67,499-35,586-9,453-2,561-2,441-6,377
Financing Cash Flow
79,919146,7873,4183,467-5,7614,777

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
-1,238-1,2986,2942,420--
Net Cash Flow
3,28210,31015,3299,0744,787-12,892

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
76,33813,9681,697-7,90910,650-18,991
Free Cash Flow Growth
1844.45%723.31%----
Free Cash Flow Margin
12.83%4.10%0.86%-6.56%9.75%-18.73%
Free Cash Flow Per Share
26.094.770.58-2.703.68-6.56
Levered Free Cash Flow
-58,684-104,734-5,231-6,5198,458-17,500
Unlevered Free Cash Flow
-34,605-93,587-1,152-4,33710,624-16,578

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
38,83718,2686,2922,2722,1851,099
Cash Income Tax Paid
9,2255,7042,9031,8931,1161,278
Change in Working Capital
14,521-5,346-14,983-8,13716,026-20,334