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	283.66	318.78	215.77	97.28	375.45
Cash & Short-Term Investments	283.66	318.78	215.77	97.28	375.45
Cash Growth	-11.02%	47.74%	121.80%	-74.09%	-25.94%
Accounts Receivable	253.61	633.07	285.42	165.66	237.4
Other Receivables	181.6	131.73	118	120.96	83.61
Receivables	435.21	764.8	403.42	286.62	321
Inventory	1,165	1,061	1,007	1,270	761.82
Prepaid Expenses	321.83	191.63	127.54	105.47	62.16
Other Current Assets	1,316	947.16	689.49	757.8	1,397
Total Current Assets	3,522	3,283	2,444	2,517	2,918
Property, Plant & Equipment	10,424	8,266	4,478	4,018	3,058
Long-Term Investments	-	20.72	17.62	19.42	18.21
Other Intangible Assets	22.47	21.17	23.83	29.07	26.72
Long-Term Deferred Tax Assets	494.3	412.44	59.86	59.86	60.54
Other Long-Term Assets	0	-	-0	-	-
Total Assets	14,463	12,004	7,023	6,643	6,081
Accounts Payable	1,211	1,449	1,322	883.55	1,148
Accrued Expenses	539.24	682.25	1,300	1,035	911.33
Short-Term Debt	-	-	14.24	179.64	322.6
Current Portion of Long-Term Debt	901.27	1,069	799.82	526.44	753.22
Current Portion of Leases	67.64	-	-	-	-
Current Income Taxes Payable	819.56	653.94	441.33	461.25	361.3
Current Unearned Revenue	1,114	1,202	157.6	191.82	125.8
Other Current Liabilities	1,970	1,702	615.15	596.95	897.83
Total Current Liabilities	6,622	6,758	4,650	3,874	4,520
Long-Term Debt	739.19	775.84	1,667	1,412	224.38
Long-Term Leases	97.07	-	-	-	-
Long-Term Unearned Revenue	4,332	3,028	-	-	-
Pension & Post-Retirement Benefits	-	-	-	-	171.73
Long-Term Deferred Tax Liabilities	43.68	30.97	27.7	27.7	27.7
Other Long-Term Liabilities	317.76	141.57	63.63	71.54	78.71
Total Liabilities	12,152	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	458.29	-513.01	-1,046	-834.6	-770.48
Comprehensive Income & Other	-114.95	-77.84	-62.33	2.05	27.26
Total Common Equity	1,974	1,040	522.77	798.37	644.55
Minority Interest	336.42	229.06	92.83	458.7	414.48
Shareholders' Equity	2,311	1,269	615.6	1,257	1,059
Total Liabilities & Equity	14,463	12,004	7,023	6,643	6,081
Total Debt	1,805	1,845	2,481	2,118	1,300
Net Cash (Debt)	-1,522	-1,526	-2,265	-2,021	-924.75
Net Cash Per Share	-0.64	-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	-3,101	-3,475	-2,206	-1,358	-1,602
Book Value Per Share	0.83	0.43	0.22	0.33	0.39
Tangible Book Value	1,952	1,019	498.94	769.29	617.83
Tangible Book Value Per Share	0.82	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	14,868	11,855	7,528	7,333	7,440
Construction In Progress	880.49	946.17	831.16	790.22	512.97

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