ABC Transport Plc (NGX:ABCTRANS)

ABC Transport Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	220.79	318.78	215.77	97.28	375.45	506.95
Cash & Short-Term Investments	220.79	318.78	215.77	97.28	375.45	506.95
Cash Growth	-4.04%	47.74%	121.80%	-74.09%	-25.94%	273.58%
Accounts Receivable	331.1	633.07	285.42	165.66	237.4	362.44
Other Receivables	188.3	131.73	118	120.96	83.61	1.72
Receivables	519.4	764.8	403.42	286.62	321	438.78
Inventory	1,166	1,061	1,007	1,270	761.82	801.24
Prepaid Expenses	188.22	191.63	127.54	105.47	62.16	47.89
Other Current Assets	1,156	947.16	689.49	757.8	1,397	698.81
Total Current Assets	3,250	3,283	2,444	2,517	2,918	2,494
Property, Plant & Equipment	10,287	8,266	4,478	4,018	3,058	3,285
Long-Term Investments	1.85	20.72	17.62	19.42	18.21	17.36
Other Intangible Assets	25.95	21.17	23.83	29.07	26.72	18.66
Long-Term Deferred Tax Assets	412.44	412.44	59.86	59.86	60.54	60.54
Other Long-Term Assets	0	-	-0	-	-	0
Total Assets	13,977	12,004	7,023	6,643	6,081	5,875
Accounts Payable	1,637	1,692	1,322	883.55	1,148	1,720
Accrued Expenses	658.19	980.11	1,300	1,035	911.33	655.8
Short-Term Debt	80.66	-	14.24	179.64	322.6	204.34
Current Portion of Long-Term Debt	588.35	1,069	799.82	526.44	753.22	357.03
Current Income Taxes Payable	794.02	653.94	441.33	461.25	361.3	204.85
Current Unearned Revenue	346.47	192.84	157.6	191.82	125.8	73.76
Other Current Liabilities	2,342	5,198	615.15	596.95	897.83	934.37
Total Current Liabilities	6,446	9,786	4,650	3,874	4,520	4,150
Long-Term Debt	652.54	775.84	1,667	1,412	224.38	231.18
Pension & Post-Retirement Benefits	-	-	-	-	171.73	225.17
Long-Term Deferred Tax Liabilities	8.53	30.97	27.7	27.7	27.7	27.7
Other Long-Term Liabilities	5,007	141.57	63.63	71.54	78.71	78.96
Total Liabilities	12,115	10,735	6,408	5,386	5,022	4,713
Common Stock	1,196	1,196	1,196	1,196	828.85	828.85
Additional Paid-In Capital	434.61	434.61	434.61	434.61	558.92	575.39
Retained Earnings	33.39	-513.01	-1,046	-834.6	-770.48	-617.32
Comprehensive Income & Other	-70.16	-77.84	-62.33	2.05	27.26	25.11
Total Common Equity	1,594	1,040	522.77	798.37	644.55	812.03
Minority Interest	268.4	229.06	92.83	458.7	414.48	349.84
Shareholders' Equity	1,863	1,269	615.6	1,257	1,059	1,162
Total Liabilities & Equity	13,977	12,004	7,023	6,643	6,081	5,875
Total Debt	1,322	1,845	2,481	2,118	1,300	792.55
Net Cash (Debt)	-1,101	-1,526	-2,265	-2,021	-924.75	-285.6
Net Cash Per Share	-0.46	-0.64	-0.95	-0.84	-0.56	-0.17
Filing Date Shares Outstanding	2,393	2,393	2,393	2,393	1,658	1,658
Total Common Shares Outstanding	2,393	2,393	2,393	2,393	1,658	1,658
Working Capital	-3,196	-6,503	-2,206	-1,358	-1,602	-1,656
Book Value Per Share	0.67	0.43	0.22	0.33	0.39	0.49
Tangible Book Value	1,568	1,019	498.94	769.29	617.83	793.37
Tangible Book Value Per Share	0.66	0.43	0.21	0.32	0.37	0.48
Land	365.63	307.46	299.53	299.53	296.28	246.28
Buildings	1,590	1,400	1,378	1,376	1,352	1,402
Machinery	14,424	11,855	7,528	7,333	7,440	8,319
Construction In Progress	855.59	946.17	831.16	790.22	512.97	344.46

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