Oando PLC (JSE: OAO)

Oando Balance Sheet

Financials in millions NGN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	247,279	73,318	20,832	28,111	14,566	32,809
Short-Term Investments	2,199	2,111	923.7	1,463	804.96	767.65
Trading Asset Securities	328.11	138.65	59.56	55.22	51.79	48.22
Cash & Short-Term Investments	249,807	75,568	21,815	29,629	15,423	33,624
Cash Growth	724.96%	246.40%	-26.37%	92.11%	-54.13%	206.57%
Accounts Receivable	1,683,877	563,564	286,617	54,899	36,641	41,547
Other Receivables	1,323,822	99,646	51,782	-	2,860	77,344
Receivables	3,007,699	663,211	338,398	54,899	39,501	118,891
Inventory	30,197	7,615	1,807	35,839	5,265	24,542
Prepaid Expenses	20,297	13,368	3,751	2,159	2,168	3,488
Other Current Assets	5,203	55,788	6,440	13,346	8,115	8,324
Total Current Assets	3,313,203	815,549	372,211	135,873	70,473	188,870
Property, Plant & Equipment	2,665,777	1,040,518	470,525	439,384	921,382	410,496
Long-Term Investments	10,327	5,047	1,747	2,859	2,339	1,783
Goodwill	1,128,189	564,084	281,636	272,824	257,302	228,614
Other Intangible Assets	194,998	58,353	30,864	47,078	44,576	42,257
Long-Term Accounts Receivable	308,445	175,976	86,559	87,729	82,330	73,511
Long-Term Deferred Tax Assets	-	-	633.75	-	-	3,596
Other Long-Term Assets	219,405	16,592	8,153	12,305	10,795	8,836
Total Assets	7,840,344	2,676,118	1,252,330	998,051	1,389,196	957,963
Accounts Payable	2,785,504	1,061,109	522,218	299,775	213,211	251,503
Accrued Expenses	850,083	310,833	132,618	93,581	63,933	39,676
Short-Term Debt	44,716	-	-	-	109,655	108,610
Current Portion of Long-Term Debt	1,618,431	771,398	396,871	293,613	143,842	122,921
Current Portion of Leases	7,511	2,336	41.5	549.9	5,148	3,345
Current Income Taxes Payable	319,181	194,124	84,644	66,136	50,476	35,081
Current Unearned Revenue	32,626	300.57	561.94	-	4,745	-
Other Current Liabilities	545,847	108,027	52,101	51,517	57,621	60,340
Total Current Liabilities	6,203,900	2,448,128	1,189,055	805,172	648,631	621,476
Long-Term Debt	1,109,972	46,946	110,466	167,169	166,133	130,635
Long-Term Leases	2,359	3,545	3,576	5,833	19,961	19,617
Long-Term Deferred Tax Liabilities	66,344	16,459	3,681	3,204	3,171	12,658
Other Long-Term Liabilities	640,149	426,662	142,288	143,139	618,627	106,393
Total Liabilities	8,038,901	2,943,297	1,449,536	1,124,996	1,456,879	890,955
Common Stock	6,216	6,216	6,216	6,216	6,216	6,216
Additional Paid-In Capital	176,589	176,589	176,589	176,589	176,589	176,589
Retained Earnings	-441,784	-506,008	-568,004	-478,649	-424,259	-304,753
Comprehensive Income & Other	91,547	74,013	195,833	173,146	155,734	150,857
Total Common Equity	-167,433	-249,190	-189,367	-122,699	-85,720	28,908
Minority Interest	-31,124	-17,988	-7,839	-4,246	18,037	38,100
Shareholders' Equity	-198,557	-267,179	-197,206	-126,945	-67,683	67,008
Total Liabilities & Equity	7,840,344	2,676,118	1,252,330	998,051	1,389,196	957,963
Total Debt	2,782,990	824,225	510,954	467,164	444,738	385,129
Net Cash (Debt)	-2,533,183	-748,657	-489,139	-437,536	-429,315	-351,504
Net Cash Per Share	-203.77	-60.22	-39.35	-35.20	-34.53	-28.28
Filing Date Shares Outstanding	12,431	12,431	12,431	12,431	12,431	12,431
Total Common Shares Outstanding	12,431	12,431	12,431	12,431	12,431	12,431
Working Capital	-2,890,698	-1,632,579	-816,844	-669,299	-578,158	-432,606
Book Value Per Share	-13.47	-20.05	-15.23	-9.87	-6.90	2.33
Tangible Book Value	-1,490,621	-871,627	-501,867	-442,601	-387,598	-241,964
Tangible Book Value Per Share	-119.91	-70.11	-40.37	-35.60	-31.18	-19.46
Land	1,512	868.93	868.93	868.93	868.93	869.38
Machinery	79,890	42,437	22,253	20,688	19,189	17,009

Source: S&P Capital IQ. Standard template. Financial Sources.