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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	60.68	215.77	97.28	375.45	506.95	135.7
Cash & Short-Term Investments	60.68	215.77	97.28	375.45	506.95	135.7
Cash Growth	-86.44%	121.80%	-74.09%	-25.94%	273.58%	13.48%
Accounts Receivable	296.51	285.42	165.66	237.4	362.44	178.5
Other Receivables	182.15	118	120.96	83.61	1.72	14.86
Receivables	478.66	403.42	286.62	321	438.78	267.01
Inventory	1,064	1,007	1,270	761.82	801.24	877.32
Prepaid Expenses	131.3	127.54	105.47	62.16	47.89	87.17
Other Current Assets	976.04	689.49	757.8	1,397	698.81	663.14
Total Current Assets	2,710	2,444	2,517	2,918	2,494	2,030
Property, Plant & Equipment	4,210	4,478	4,018	3,058	3,285	3,005
Long-Term Investments	18.86	17.62	19.42	18.21	17.36	21.22
Other Intangible Assets	25.97	23.83	29.07	26.72	18.66	20.72
Long-Term Deferred Tax Assets	59.86	59.86	59.86	60.54	60.54	60.54
Other Long-Term Assets	0	-	-	-	0	-0
Total Assets	7,025	7,023	6,643	6,081	5,875	5,138
Accounts Payable	1,692	1,254	883.55	1,148	1,720	392.62
Accrued Expenses	728.08	1,300	1,035	911.33	655.8	530.96
Short-Term Debt	187.87	14.24	179.64	322.6	204.34	380.74
Current Portion of Long-Term Debt	868.56	799.82	526.44	753.22	357.03	29.29
Current Income Taxes Payable	631.13	441.33	461.25	361.3	204.85	165.3
Current Unearned Revenue	153.85	157.6	191.82	125.8	73.76	191.6
Other Current Liabilities	1,256	682.88	596.95	897.83	934.37	1,029
Total Current Liabilities	5,518	4,650	3,874	4,520	4,150	2,719
Long-Term Debt	1,095	1,667	1,412	224.38	231.18	546.24
Long-Term Deferred Tax Liabilities	68.07	27.7	27.7	27.7	27.7	12.1
Other Long-Term Liabilities	63.64	63.64	71.54	78.71	78.96	71.41
Total Liabilities	6,745	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	-1,143	-1,046	-834.6	-770.48	-617.32	-39.14
Comprehensive Income & Other	-204.82	-62.33	2.05	27.26	25.11	-76.78
Total Common Equity	283.23	522.77	798.37	644.55	812.03	1,288
Minority Interest	-3.02	92.83	458.7	414.48	349.84	249.52
Shareholders' Equity	280.21	615.6	1,257	1,059	1,162	1,538
Total Liabilities & Equity	7,025	7,023	6,643	6,081	5,875	5,138
Total Debt	2,152	2,481	2,118	1,300	792.55	956.26
Net Cash (Debt)	-2,091	-2,265	-2,021	-924.75	-285.6	-820.56
Net Cash Per Share	-0.87	-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	-2,807	-2,206	-1,358	-1,602	-1,656	-688.97
Book Value Per Share	0.12	0.22	0.33	0.39	0.49	0.78
Tangible Book Value	257.26	498.94	769.29	617.83	793.37	1,268
Tangible Book Value Per Share	0.11	0.21	0.32	0.37	0.48	0.76
Land	299.53	299.53	299.53	296.28	246.28	176.28
Buildings	1,379	1,378	1,376	1,352	1,402	1,349
Machinery	7,610	7,528	7,333	7,440	8,319	8,585
Construction In Progress	849.37	831.16	790.22	512.97	344.46	55.83

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