UAC of Nigeria PLC (NGX:UACN)
Nigeria · Delayed Price · Currency is NGN 172.00
+5.20 (3.12%)
At close: Nov 6, 2026
UAC of Nigeria Cash Flow Statement
Financials in millions NGN. Fiscal year is January - December.
Millions NGN. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | 26,463 | 10,587 | 14,539 | 9,187 | -3,079 | 1,807 |
Depreciation & Amortization | 22,708 | 7,234 | 4,000 | 3,449 | 2,978 | 2,507 |
Other Amortization | 593.97 | 593.97 | 493.82 | 500.95 | 206.74 | 33.21 |
Loss (Gain) From Sale of Assets | -1,728 | -1,369 | -223.65 | -7,814 | -505.85 | -128.06 |
Asset Writedown & Restructuring Costs | 5.58 | -207.04 | 154.67 | 206.37 | 936.17 | -1,138 |
Loss (Gain) From Sale of Investments | - | 14.78 | 14.46 | 742.62 | -2.8 | -53.14 |
Loss (Gain) on Equity Investments | -2,793 | -3,423 | -722.6 | -859.6 | -103.44 | 895.44 |
Stock-Based Compensation | 105.37 | 139.24 | 207.16 | 243.94 | 243.94 | 98.93 |
Provision & Write-off of Bad Debts | 122.32 | 78.93 | 124.05 | 82.45 | 116.26 | 81.53 |
Other Operating Activities | 39,283 | 12,788 | 3,306 | -928.59 | -190.85 | 706.82 |
Change in Accounts Receivable | 12,128 | 2,983 | 2,489 | -5,022 | 2,280 | -5,256 |
Change in Inventory | 14,166 | -20,130 | -28,201 | -2,909 | 11,665 | -16,231 |
Change in Accounts Payable | -10,834 | 10,626 | 8,623 | 335.5 | 2,261 | 181.61 |
Change in Unearned Revenue | 2,444 | 1,182 | 1,353 | -105.77 | -113.42 | 1,085 |
Change in Other Net Operating Assets | -122.58 | -5.6 | 753.66 | -435.69 | -66.47 | -113.39 |
Operating Cash Flow | 102,540 | 21,092 | 6,910 | -3,326 | 16,631 | -15,525 |
Operating Cash Flow Growth | 553.35% | 205.25% | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Capital Expenditures | -9,625 | -7,123 | -5,213 | -4,583 | -5,981 | -3,466 |
Sale of Property, Plant & Equipment | 2,043 | 1,983 | 314.53 | 8,013 | 86.8 | 231.27 |
Cash Acquisitions | -160,572 | -160,572 | - | - | - | - |
Divestitures | - | - | - | - | -67.82 | - |
Sale (Purchase) of Intangibles | -164.74 | -148.44 | -16.42 | -65.96 | -1,846 | -145.77 |
Sale (Purchase) of Real Estate | 129.68 | 277.58 | 119.6 | 1,404 | 687 | - |
Investment in Securities | 19,123 | 6,216 | 88.24 | 119.3 | 150.3 | -122.56 |
Other Investing Activities | 912.16 | 3,097 | 3,414 | 1,625 | 887.28 | 1,359 |
Investing Cash Flow | -148,154 | -156,270 | -1,293 | 6,512 | -6,083 | -2,144 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Long-Term Debt Issued | - | 432,247 | 69,049 | 36,834 | 102,588 | 46,108 |
Long-Term Debt Repaid | - | -249,231 | -55,534 | -30,162 | -104,531 | -31,496 |
Lease Payments | -924.79 | -184.27 | -642.38 | -459.27 | -447.4 | -539.01 |
Net Debt Issued (Repaid) | 125,060 | 183,016 | 13,515 | 6,672 | -1,942 | 14,612 |
Common Dividends Paid | -2,926 | -643.75 | -643.75 | -643.75 | -1,377 | -3,458 |
Other Financing Activities | -71,453 | -35,586 | -9,453 | -2,561 | -2,441 | -6,377 |
Financing Cash Flow | 50,681 | 146,787 | 3,418 | 3,467 | -5,761 | 4,777 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Foreign Exchange Rate Adjustments | -946.04 | -1,298 | 6,294 | 2,420 | - | - |
Miscellaneous Cash Flow Adjustments | -1,015 | - | - | - | - | - |
Net Cash Flow | 3,106 | 10,310 | 15,329 | 9,074 | 4,787 | -12,892 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Free Cash Flow | 92,916 | 13,968 | 1,697 | -7,909 | 10,650 | -18,991 |
Free Cash Flow Growth | 810.40% | 723.31% | - | - | - | - |
Free Cash Flow Margin | 13.20% | 4.10% | 0.86% | -6.56% | 9.75% | -18.73% |
Free Cash Flow Per Share | 31.80 | 4.77 | 0.58 | -2.70 | 3.68 | -6.56 |
Levered Free Cash Flow | -45,159 | -104,734 | -5,231 | -6,519 | 8,458 | -17,500 |
Unlevered Free Cash Flow | -15,123 | -93,587 | -1,152 | -4,337 | 10,624 | -16,578 |
Free Cash Flow After Leases | 91,991 | 13,784 | 1,054 | -8,368 | 10,202 | -19,530 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Cash Interest Paid | 18,268 | 18,268 | 6,292 | 2,272 | 2,185 | 1,099 |
Cash Income Tax Paid | 5,704 | 5,704 | 2,903 | 1,893 | 1,116 | 1,278 |
Change in Working Capital | 17,781 | -5,346 | -14,983 | -8,137 | 16,026 | -20,334 |