UNIVERSITY PRESS : EARNINGFORCAST

CASHFLOW FORECAST

FOR THE FIRST QUARTER ENDING 30 JUNE, 2023

Cash flows from operating activities

Profit/ (Loss) after tax

Adjustment for:

Depreciation of property, plant and equipment

Gain from disposal of property, plant and equipment Net Finance income

Income tax expense

Working capital changes:

(Increase)/decrease in inventories (Increase)/decrease in trade receivables (Increase)/decrease in other receivables Increase/(decrease) in trade payables Increase/(decrease) in other payables

Cash generated from operations

Income tax

Net cash from operating activities

Cash flows from investing activities Purchase of property plant and equipment Sale of property, plant and equipment Finance income

Net cash used in investing activities

Cash flows from financing activities

Dividend

Net cash used in financing activities

Net increase in cash and cash equivalents

Cash and cash equivalents at the beginning of the year

Cash and cash equivalents at the end the period

N'000

(152,553)

39,196

(320)

(9,420)

-

(123,097)

(143,550)

12,485

10,583

(52,864)

(89,465)

(385,908)

-

(385,908)

(31,779)

320

9,420

(22,039)

-

(407,947)

725,840

317,893