Zambia Sugar Plc (LUSE:ZSUG)

Zambia Sugar Balance Sheet

Financials in millions ZMW. Fiscal year is September - August.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Cash & Equivalents	1,016	553.83	877.92	172.78	383.29
Cash & Short-Term Investments	1,016	553.83	877.92	172.78	383.29
Cash Growth	83.50%	-36.92%	408.12%	-54.92%	396.78%
Accounts Receivable	609.35	316.77	366.06	360.68	232.33
Other Receivables	-	312.36	196.51	339.3	347.23
Receivables	609.35	629.13	562.57	699.98	579.56
Inventory	3,145	2,918	1,847	1,985	1,629
Other Current Assets	-	0.21	0.21	1.7	2.86
Total Current Assets	4,771	4,101	3,288	2,859	2,595
Property, Plant & Equipment	3,948	2,868	2,233	1,973	1,921
Other Intangible Assets	67.9	67.9	67.9	67.9	67.9
Total Assets	8,787	7,036	5,589	4,900	4,584
Accounts Payable	1,293	262.76	120.86	200.37	193.73
Accrued Expenses	-	332.46	264.31	217.87	195.34
Short-Term Debt	319.97	50.9	39.06	97.65	207.57
Current Portion of Long-Term Debt	-	-	-	54.6	14.07
Current Portion of Leases	64.27	28.11	19.94	23.68	25.05
Current Income Taxes Payable	42.07	249.18	143.91	119.84	109.09
Current Unearned Revenue	86.95	122.36	251	216.6	219.77
Other Current Liabilities	204.59	532.21	385.05	342.7	284.1
Total Current Liabilities	2,011	1,578	1,224	1,273	1,249
Long-Term Debt	381.24	-	-	-	403
Long-Term Leases	62.89	189.73	146.55	49.35	66.43
Long-Term Deferred Tax Liabilities	302.6	363.69	266.31	261.44	287.8
Total Liabilities	2,758	2,131	1,637	1,584	2,006
Common Stock	247.34	3.17	3.17	3.17	3.17
Additional Paid-In Capital	-	244.17	244.17	244.17	244.17
Retained Earnings	5,782	4,658	3,705	3,068	2,330
Comprehensive Income & Other	0.04	0.04	0.04	0.04	0.04
Total Common Equity	6,029	4,905	3,952	3,315	2,578
Shareholders' Equity	6,029	4,905	3,952	3,315	2,578
Total Liabilities & Equity	8,787	7,036	5,589	4,900	4,584
Total Debt	828.38	268.74	205.55	225.28	716.11
Net Cash (Debt)	187.92	285.09	672.37	-52.5	-332.83
Net Cash Growth	-34.09%	-57.60%	-	-	-
Net Cash Per Share	0.59	0.90	2.12	-0.17	-1.05
Filing Date Shares Outstanding	316.53	316.57	316.57	316.57	316.57
Total Common Shares Outstanding	316.53	316.57	316.57	316.57	316.57
Working Capital	2,760	2,523	2,064	1,586	1,346
Book Value Per Share	19.05	15.49	12.48	10.47	8.14
Tangible Book Value	5,961	4,837	3,884	3,248	2,510
Tangible Book Value Per Share	18.83	15.28	12.27	10.26	7.93
Land	-	859.63	787.08	762.65	757.25
Machinery	-	2,233	1,958	1,888	1,780
Construction In Progress	-	483.64	225.84	60.27	25.49

Updated Feb 28, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.