BUA Foods PLC (NGX:BUAFOODS)

BUA Foods 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	40,641	31,310	100,125	32,163	30,339	25,683
Cash & Short-Term Investments	40,641	31,310	100,125	32,163	30,339	25,683
Cash Growth	-33.34%	-68.73%	211.30%	6.01%	18.13%	255.32%
Accounts Receivable	30,559	2,391	1,656	538.35	1,741	986.06
Other Receivables	710,159	555,452	493,204	202,461	210,015	102,652
Receivables	740,717	557,844	494,860	202,999	211,756	103,638
Inventory	76,731	118,401	112,277	29,761	24,926	20,394
Prepaid Expenses	-	-	-	-	-	223.52
Other Current Assets	-	7,895	5,156	11,747	3,192	2.08
Total Current Assets	858,089	715,450	712,418	276,670	270,214	149,941
Property, Plant & Equipment	384,439	380,055	358,022	330,555	322,712	223,823
Other Long-Term Assets	-	-	-	-	543.9	555.96
Total Assets	1,242,528	1,095,504	1,070,440	607,225	593,470	374,320
Accounts Payable	141,482	11,832	7,981	4,025	3,859	4,160
Accrued Expenses	-	81,435	38,905	23,007	28,343	16,100
Short-Term Debt	6,205	377,004	649,056	210,635	241,037	125,434
Current Portion of Long-Term Debt	318,425	14,058	1,217	2,051	2,974	8,436
Current Portion of Leases	30.69	20.85	5.07	5.07	4,292	876
Current Income Taxes Payable	45,695	24,318	15,820	8,323	12,779	6,265
Current Unearned Revenue	94,098	123,114	69,020	47,188	40,931	25,287
Other Current Liabilities	-0	1,610	2,590	11,293	6,143	4,094
Total Current Liabilities	605,936	633,393	784,594	306,528	340,358	190,651
Long-Term Debt	787.44	796.5	1,377	3,475	4,890	3,835
Long-Term Leases	56.42	99.92	32.65	32.68	33.61	2,802
Long-Term Unearned Revenue	24.45	24.45	70.21	206.67	-	-
Long-Term Deferred Tax Liabilities	35,395	32,133	22,307	33,777	15,225	13,838
Other Long-Term Liabilities	0	-	-	32,244	32,244	32,244
Total Liabilities	642,200	666,448	808,381	376,263	392,751	243,369
Common Stock	9,000	9,000	9,000	9,000	9,000	29.54
Retained Earnings	592,271	421,000	254,002	222,905	192,662	131,864
Comprehensive Income & Other	-943.23	-943.23	-943.23	-943.23	-943.23	-943.23
Shareholders' Equity	600,328	429,057	262,059	230,961	200,719	130,951
Total Liabilities & Equity	1,242,528	1,095,504	1,070,440	607,225	593,470	374,320
Total Debt	325,505	391,979	651,688	216,200	253,226	141,382
Net Cash (Debt)	-284,864	-360,669	-551,563	-184,036	-222,888	-115,699
Net Cash Per Share	-15.83	-20.04	-30.64	-10.22	-13.53	-6.44
Filing Date Shares Outstanding	17,994	18,000	18,000	18,000	18,000	20
Total Common Shares Outstanding	17,994	18,000	18,000	18,000	18,000	20
Working Capital	252,152	82,056	-72,176	-29,858	-70,145	-40,710
Book Value Per Share	33.36	23.84	14.56	12.83	11.15	6547.53
Tangible Book Value	600,328	429,057	262,059	230,961	200,719	130,951
Tangible Book Value Per Share	33.36	23.84	14.56	12.83	11.15	6547.53
Land	-	13,563	13,337	13,299	11,231	11,112
Machinery	-	243,906	238,990	189,150	174,497	174,309
Construction In Progress	-	186,446	160,397	173,402	174,804	67,815

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.