ABC Transport Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	218.26	283.66	318.78	215.77	97.28	375.45
Cash & Short-Term Investments	218.26	283.66	318.78	215.77	97.28	375.45
Cash Growth	15.45%	-11.02%	47.74%	121.80%	-74.09%	-25.94%
Accounts Receivable	676.98	253.61	633.07	285.42	165.66	237.4
Other Receivables	7.46	181.6	131.73	118	120.96	83.61
Receivables	684.44	435.21	764.8	403.42	286.62	321
Inventory	613.49	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	2,271	1,316	947.16	689.49	757.8	1,397
Total Current Assets	3,787	3,522	3,283	2,444	2,517	2,918
Property, Plant & Equipment	10,092	10,424	8,266	4,478	4,018	3,058
Long-Term Investments	-	-	20.72	17.62	19.42	18.21
Other Intangible Assets	25.95	22.47	21.17	23.83	29.07	26.72
Long-Term Deferred Tax Assets	481.05	494.3	412.44	59.86	59.86	60.54
Other Long-Term Assets	-0	0	-	-0	-	-
Total Assets	14,387	14,463	12,004	7,023	6,643	6,081
Accounts Payable	3,754	1,211	1,449	1,322	883.55	1,148
Accrued Expenses	389.86	539.24	682.25	1,300	1,035	911.33
Short-Term Debt	885.48	-	-	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	67.64	-	-	-	-
Current Income Taxes Payable	630.39	819.56	653.94	441.33	461.25	361.3
Current Unearned Revenue	1,243	1,114	1,202	157.6	191.82	125.8
Other Current Liabilities	-0	1,970	1,702	615.15	596.95	897.83
Total Current Liabilities	6,971	6,622	6,758	4,650	3,874	4,520
Long-Term Debt	747.17	739.19	775.84	1,667	1,412	224.38
Long-Term Leases	90.31	97.07	-	-	-	-
Long-Term Unearned Revenue	3,852	4,332	3,028	-	-	-
Pension & Post-Retirement Benefits	-	-	-	-	-	171.73
Long-Term Deferred Tax Liabilities	7.46	43.68	30.97	27.7	27.7	27.7
Other Long-Term Liabilities	297.45	317.76	141.57	63.63	71.54	78.71
Total Liabilities	11,966	12,152	10,735	6,408	5,386	5,022
Common Stock	1,196	1,196	1,196	1,196	1,196	828.85
Additional Paid-In Capital	434.61	434.61	434.61	434.61	434.61	558.92
Retained Earnings	647.38	458.29	-513.01	-1,046	-834.6	-770.48
Comprehensive Income & Other	-243.11	-114.95	-77.84	-62.33	2.05	27.26
Total Common Equity	2,035	1,974	1,040	522.77	798.37	644.55
Minority Interest	385.77	336.42	229.06	92.83	458.7	414.48
Shareholders' Equity	2,421	2,311	1,269	615.6	1,257	1,059
Total Liabilities & Equity	14,387	14,463	12,004	7,023	6,643	6,081
Total Debt	1,791	1,805	1,845	2,481	2,118	1,300
Net Cash (Debt)	-1,572	-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	-3,184	-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	2,009	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.