Chemical and Allied Products Plc (NGX:CAP)

NGX:CAP 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	7,701	7,015	4,996	3,761	2,572	5,748
Cash & Short-Term Investments	7,701	7,015	4,996	3,761	2,572	5,748
Cash Growth	216.65%	40.39%	32.85%	46.23%	-55.26%	32.97%
Accounts Receivable	1,797	744.48	624.57	579.36	483.78	410.07
Other Receivables	-	123.48	129.28	175.52	29.99	14.58
Receivables	1,797	867.96	753.84	754.88	513.77	424.65
Inventory	5,517	6,649	5,020	5,101	5,484	988.3
Prepaid Expenses	2,074	352.32	84.93	78.41	-	-
Other Current Assets	-	1,132	2,183	1,571	1,947	500.45
Total Current Assets	17,089	16,016	13,038	11,266	10,517	7,662
Property, Plant & Equipment	3,378	3,385	1,998	1,735	1,392	851.33
Other Intangible Assets	249.76	266.48	327.65	394.82	196.93	4.21
Long-Term Accounts Receivable	10.37	10.37	10.37	10.37	10.37	8.77
Total Assets	20,727	19,677	15,374	13,406	12,116	8,526
Accounts Payable	4,912	1,454	1,460	990.34	3,855	627.83
Accrued Expenses	-	2,283	2,210	2,111	1,737	1,071
Short-Term Debt	-	-	39.83	735.11	6.17	75.1
Current Portion of Leases	-	-	-	1.42	1.42	1.31
Current Income Taxes Payable	1,845	1,920	1,122	922.8	536.13	589.84
Other Current Liabilities	378.05	2,253	2,076	1,710	1,397	2,251
Total Current Liabilities	7,135	7,911	6,907	6,470	7,532	4,616
Long-Term Leases	9.05	7.96	7.96	7.87	7.87	7.88
Pension & Post-Retirement Benefits	382.26	277.82	-	-	-	-
Long-Term Deferred Tax Liabilities	844.2	844.2	489.09	328.67	165.81	157.66
Total Liabilities	8,371	9,041	7,404	6,807	7,706	4,781
Common Stock	407.37	407.37	407.37	407.37	394.13	350
Additional Paid-In Capital	523.85	523.85	523.85	523.85	19.25	19.25
Retained Earnings	10,457	8,737	6,070	4,700	3,028	3,376
Comprehensive Income & Other	968.27	968.27	968.27	968.27	968.27	-
Shareholders' Equity	12,357	10,636	7,970	6,600	4,410	3,745
Total Liabilities & Equity	20,727	19,677	15,374	13,406	12,116	8,526
Total Debt	9.05	7.96	47.79	744.4	15.46	84.29
Net Cash (Debt)	7,692	7,007	4,949	3,017	2,557	5,664
Net Cash Growth	217.27%	41.59%	64.04%	18.00%	-54.86%	31.21%
Net Cash Per Share	9.43	8.60	6.07	3.70	3.24	8.09
Filing Date Shares Outstanding	812.79	814.75	814.75	814.75	788.26	700
Total Common Shares Outstanding	812.79	814.75	814.75	814.75	788.26	700
Working Capital	9,954	8,105	6,131	4,796	2,984	3,046
Book Value Per Share	15.20	13.05	9.78	8.10	5.59	5.35
Tangible Book Value	12,107	10,370	7,642	6,205	4,213	3,741
Tangible Book Value Per Share	14.90	12.73	9.38	7.62	5.34	5.34
Land	-	41.41	1.41	1.41	1.41	1.41
Buildings	-	489.65	206.91	157.86	146.14	72.64
Machinery	-	5,649	4,085	3,611	2,926	1,645
Construction In Progress	-	-	-	2.81	-	6.71

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