ABC Transport Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	240.55	318.78	215.77	97.28	375.45
Cash & Short-Term Investments	240.55	318.78	215.77	97.28	375.45
Cash Growth	-24.54%	47.74%	121.80%	-74.09%	-25.94%
Accounts Receivable	399.69	633.07	285.42	165.66	237.4
Other Receivables	137.96	131.73	118	120.96	83.61
Receivables	537.64	764.8	403.42	286.62	321
Inventory	1,150	1,061	1,007	1,270	761.82
Prepaid Expenses	258.47	191.63	127.54	105.47	62.16
Other Current Assets	1,215	947.16	689.49	757.8	1,397
Total Current Assets	3,402	3,283	2,444	2,517	2,918
Property, Plant & Equipment	10,588	8,266	4,478	4,018	3,058
Long-Term Investments	1.85	20.72	17.62	19.42	18.21
Other Intangible Assets	25.95	21.17	23.83	29.07	26.72
Long-Term Deferred Tax Assets	394.75	412.44	59.86	59.86	60.54
Other Long-Term Assets	-	-	-0	-	-
Total Assets	14,412	12,004	7,023	6,643	6,081
Accounts Payable	1,639	1,692	1,322	883.55	1,148
Accrued Expenses	507.88	980.11	1,300	1,035	911.33
Short-Term Debt	-	-	14.24	179.64	322.6
Current Portion of Long-Term Debt	789.03	1,069	799.82	526.44	753.22
Current Income Taxes Payable	946.48	653.94	441.33	461.25	361.3
Current Unearned Revenue	210.76	192.84	157.6	191.82	125.8
Other Current Liabilities	2,771	5,198	615.15	596.95	897.83
Total Current Liabilities	6,865	9,786	4,650	3,874	4,520
Long-Term Debt	843.61	775.84	1,667	1,412	224.38
Pension & Post-Retirement Benefits	-	-	-	-	171.73
Long-Term Deferred Tax Liabilities	8.53	30.97	27.7	27.7	27.7
Other Long-Term Liabilities	4,624	141.57	63.63	71.54	78.71
Total Liabilities	12,341	10,735	6,408	5,386	5,022
Common Stock	1,196	1,196	1,196	1,196	828.85
Additional Paid-In Capital	434.61	434.61	434.61	434.61	558.92
Retained Earnings	275.46	-513.01	-1,046	-834.6	-770.48
Comprehensive Income & Other	-139.05	-77.84	-62.33	2.05	27.26
Total Common Equity	1,767	1,040	522.77	798.37	644.55
Minority Interest	303.76	229.06	92.83	458.7	414.48
Shareholders' Equity	2,071	1,269	615.6	1,257	1,059
Total Liabilities & Equity	14,412	12,004	7,023	6,643	6,081
Total Debt	1,633	1,845	2,481	2,118	1,300
Net Cash (Debt)	-1,392	-1,526	-2,265	-2,021	-924.75
Net Cash Per Share	-0.58	-0.64	-0.95	-0.84	-0.56
Filing Date Shares Outstanding	2,393	2,393	2,393	2,393	1,658
Total Common Shares Outstanding	2,393	2,393	2,393	2,393	1,658
Working Capital	-3,463	-6,503	-2,206	-1,358	-1,602
Book Value Per Share	0.74	0.43	0.22	0.33	0.39
Tangible Book Value	1,741	1,019	498.94	769.29	617.83
Tangible Book Value Per Share	0.73	0.43	0.21	0.32	0.37
Land	392.63	307.46	299.53	299.53	296.28
Buildings	1,591	1,400	1,378	1,376	1,352
Machinery	14,982	11,855	7,528	7,333	7,440
Construction In Progress	877.16	946.17	831.16	790.22	512.97

Source: S&P Global Market Intelligence. Standard template. Financial Sources.