ABC Transport Plc (NGX: ABCTRANS)

ABC Transport 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	230.08	215.77	97.28	375.45	506.95	135.7
Cash & Short-Term Investments	230.08	215.77	97.28	375.45	506.95	135.7
Cash Growth	-36.60%	121.80%	-74.09%	-25.94%	273.58%	13.48%
Accounts Receivable	192.46	285.42	165.66	237.4	362.44	178.5
Other Receivables	147	118	120.96	83.61	1.72	14.86
Receivables	339.47	403.42	286.62	321	438.78	267.01
Inventory	868.49	1,007	1,270	761.82	801.24	877.32
Prepaid Expenses	122.29	127.54	105.47	62.16	47.89	87.17
Other Current Assets	858.65	689.49	757.8	1,397	698.81	663.14
Total Current Assets	2,419	2,444	2,517	2,918	2,494	2,030
Property, Plant & Equipment	4,207	4,478	4,018	3,058	3,285	3,005
Long-Term Investments	19.77	17.62	19.42	18.21	17.36	21.22
Other Intangible Assets	26.88	23.83	29.07	26.72	18.66	20.72
Long-Term Deferred Tax Assets	412	59.86	59.86	60.54	60.54	60.54
Other Long-Term Assets	-	-	-	-	0	-0
Total Assets	7,084	7,023	6,643	6,081	5,875	5,138
Accounts Payable	1,811	1,254	883.55	1,148	1,720	392.62
Accrued Expenses	759.46	1,300	1,035	911.33	655.8	530.96
Short-Term Debt	-	14.24	179.64	322.6	204.34	380.74
Current Portion of Long-Term Debt	710.27	799.82	526.44	753.22	357.03	29.29
Current Income Taxes Payable	477.92	441.33	461.25	361.3	204.85	165.3
Current Unearned Revenue	136.3	157.6	191.82	125.8	73.76	191.6
Other Current Liabilities	1,398	682.88	596.95	897.83	934.37	1,029
Total Current Liabilities	5,293	4,650	3,874	4,520	4,150	2,719
Long-Term Debt	1,031	1,667	1,412	224.38	231.18	546.24
Long-Term Deferred Tax Liabilities	61.91	27.7	27.7	27.7	27.7	12.1
Other Long-Term Liabilities	157.66	63.64	71.54	78.71	78.96	71.41
Total Liabilities	6,544	6,408	5,386	5,022	4,713	3,600
Common Stock	1,196	1,196	1,196	828.85	828.85	828.85
Additional Paid-In Capital	434.61	434.61	434.61	558.92	575.39	575.39
Retained Earnings	-967.15	-1,046	-834.6	-770.48	-617.32	-39.14
Comprehensive Income & Other	-262.17	-62.33	2.05	27.26	25.11	-76.78
Total Common Equity	401.6	522.77	798.37	644.55	812.03	1,288
Minority Interest	138.54	92.83	458.7	414.48	349.84	249.52
Shareholders' Equity	540.14	615.6	1,257	1,059	1,162	1,538
Total Liabilities & Equity	7,084	7,023	6,643	6,081	5,875	5,138
Total Debt	1,742	2,481	2,118	1,300	792.55	956.26
Net Cash (Debt)	-1,512	-2,265	-2,021	-924.75	-285.6	-820.56
Net Cash Per Share	-0.63	-0.95	-0.84	-0.56	-0.17	-0.50
Filing Date Shares Outstanding	2,393	2,393	2,393	1,658	1,658	1,658
Total Common Shares Outstanding	2,393	2,393	2,393	1,658	1,658	1,658
Working Capital	-2,874	-2,206	-1,358	-1,602	-1,656	-688.97
Book Value Per Share	0.17	0.22	0.33	0.39	0.49	0.78
Tangible Book Value	374.72	498.94	769.29	617.83	793.37	1,268
Tangible Book Value Per Share	0.16	0.21	0.32	0.37	0.48	0.76
Land	299.53	299.53	299.53	296.28	246.28	176.28
Buildings	1,382	1,378	1,376	1,352	1,402	1,349
Machinery	7,714	7,528	7,333	7,440	8,319	8,585
Construction In Progress	875.29	831.16	790.22	512.97	344.46	55.83

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