University Press Plc (NGX:UPL)
Nigeria · Delayed Price · Currency is NGN 5.00
-0.50 (-9.09%)
At close: Sep 4, 2026
University Press Cash Flow Statement
Financials in millions NGN. Fiscal year is April - March.
Millions NGN. Fiscal year is Apr - Mar.
Operating Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Net Income | 239.1 | 213.67 | 450.63 | -157.72 | 142.29 | 207.49 |
Depreciation & Amortization | 101.99 | 107.08 | 131.89 | 135.06 | 144.87 | 169.65 |
Loss (Gain) From Sale of Assets | -37.83 | -37.83 | -311.31 | -19.21 | -11.79 | -4.84 |
Asset Writedown & Restructuring Costs | -58.7 | -58.7 | -7.7 | -4.3 | -11.5 | -39.3 |
Provision & Write-off of Bad Debts | 0.38 | 0.38 | - | - | - | - |
Other Operating Activities | 74.59 | 77.09 | 11.95 | -163.96 | -91.74 | 101.65 |
Change in Accounts Receivable | -73.42 | -12.59 | 0.45 | 18.86 | 206.11 | -137.52 |
Change in Inventory | -385.68 | -207.06 | 402.34 | -578.91 | -182.59 | 143.94 |
Change in Accounts Payable | 363.77 | 11.65 | -904.73 | 910.56 | -60.12 | -358.76 |
Change in Other Net Operating Assets | -23.18 | -105.28 | -151.44 | 319.28 | -54.08 | 197.59 |
Operating Cash Flow | 201.01 | -11.6 | -377.93 | 459.67 | 81.45 | 279.92 |
Operating Cash Flow Growth | - | - | - | 464.36% | -70.90% | -12.93% |
Investing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Capital Expenditures | 119.84 | -74.14 | -228.03 | -64.96 | -156.52 | -158.9 |
Sale of Property, Plant & Equipment | 37.83 | 37.83 | 488.7 | 19.33 | 11.79 | 4.84 |
Other Investing Activities | 53.86 | 51.36 | 78.39 | 25.58 | 31.23 | 32.35 |
Investing Cash Flow | 211.53 | 15.05 | 339.06 | -20.05 | -113.49 | -121.72 |
Financing Activities
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Common Dividends Paid | -64.71 | -64.71 | -10.79 | -43.14 | -43.14 | -21.57 |
Other Financing Activities | - | - | -102 | - | - | - |
Financing Cash Flow | -64.71 | -64.71 | -112.78 | -43.14 | -43.14 | -21.57 |
Net Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Net Cash Flow | 347.83 | -61.26 | -151.65 | 396.47 | -75.18 | 136.63 |
Free Cash Flow
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Free Cash Flow | 320.85 | -85.74 | -605.96 | 394.7 | -75.07 | 121.02 |
Free Cash Flow Growth | - | - | - | - | - | -29.32% |
Free Cash Flow Margin | 8.06% | -2.20% | -17.81% | 14.99% | -3.46% | 5.25% |
Free Cash Flow Per Share | 0.74 | -0.20 | -1.41 | 0.92 | -0.17 | 0.28 |
Levered Free Cash Flow | 625.73 | -34.84 | -675.61 | 570.03 | -65.93 | 153.51 |
Unlevered Free Cash Flow | 625.73 | -34.84 | -675.61 | 570.03 | -65.93 | 153.51 |
Additional Metrics
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Cash Income Tax Paid | 47.4 | 47.4 | 78.77 | 73.92 | 140.66 | 20.01 |
Change in Working Capital | -118.52 | -313.29 | -653.38 | 669.8 | -90.67 | -154.74 |