Union Dicon Salt Plc (NGX:UNIONDICON)

Union Dicon Salt 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	37.96	80.78	-103.76	61.24	-11.44	38.55
Depreciation & Amortization	18.79	19.17	1.69	1.69	1.11	0.65
Other Operating Activities	-61.81	-35.61	-0.38	32.28	-36.51	81.73
Change in Accounts Receivable	-473.58	-123.34	-72.91	-8.87	-4.16	-0.1
Change in Inventory	-55.9	-55.9	-	-	-	-
Change in Accounts Payable	27,832	13,787	765.6	-172.08	129.49	-23.16
Change in Other Net Operating Assets	-	-	0.82	-1.25	-1.1	-95.65
Operating Cash Flow	27,298	13,672	591.06	-86.99	77.39	2.02
Operating Cash Flow Growth	3781.76%	2213.14%	-	-	3729.10%	46.45%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-7,955	-203.04	-2.81	-3.88	-1.27	-
Cash Acquisitions	-	-	-	53.98	-	-
Investment in Securities	-3.23	-3.23	-	-	-	-
Investing Cash Flow	-7,873	-206.27	-2.81	50.11	-1.27	-

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Miscellaneous Cash Flow Adjustments	-13,513	-	-	-	-0	-
Net Cash Flow	5,911	13,466	588.26	-36.89	76.12	2.02

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	19,343	13,469	588.26	-90.87	76.12	2.02
Free Cash Flow Growth	2692.28%	2189.67%	-	-	3666.25%	236.83%
Free Cash Flow Margin	77716.22%	113338.12%	-	-	-	-
Free Cash Flow Per Share	70.76	49.27	2.15	-0.33	0.28	0.01
Levered Free Cash Flow	4,236	13,474	626.6	-24.7	92.83	0.43
Unlevered Free Cash Flow	4,236	13,474	626.6	-24.7	92.83	0.43

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Income Tax Paid	85.96	85.96	1.72	0.7	2.99	1.3
Change in Working Capital	27,303	13,608	693.51	-182.21	124.22	-118.91

Data Source: S&P Global Market Intelligence Last updated: Jun 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:

Sep 3, 2026

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