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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	113.9	80.78	-103.76	61.24	-11.44	38.55
Depreciation & Amortization	15.27	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	-740.55	-123.34	-72.91	-8.87	-4.16	-0.1
Change in Inventory	-55.9	-55.9	-	-	-	-
Change in Accounts Payable	41,938	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	41,209	13,672	591.06	-86.99	77.39	2.02
Operating Cash Flow Growth	-	2213.14%	-	-	3729.10%	46.45%

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	-7,947	-203.04	-2.81	-3.88	-1.27	-
Cash Acquisitions	-	-	-	53.98	-	-
Investment in Securities	-3.23	-3.23	-	-	-	-
Investing Cash Flow	-1,449	-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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Miscellaneous Cash Flow Adjustments	-41,000	-	-	-	-0	-
Net Cash Flow	-1,240	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	33,261	13,469	588.26	-90.87	76.12	2.02
Free Cash Flow Growth	-	2189.67%	-	-	3666.25%	236.83%
Free Cash Flow Margin	116714.41%	113338.12%	-	-	-	-
Free Cash Flow Per Share	121.68	49.27	2.15	-0.33	0.28	0.01
Levered Free Cash Flow	4,240	13,474	626.6	-24.7	92.83	0.43
Unlevered Free Cash Flow	4,240	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	Sep 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	41,141	13,608	693.51	-182.21	124.22	-118.91

Data Source: S&P Global Market Intelligence Last updated: Oct 26, 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 4, 2026

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