Chemical and Allied Products Plc (NGX: CAP)

CAP Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,432	4,996	3,761	2,572	5,748	4,323
Cash & Short-Term Investments	2,432	4,996	3,761	2,572	5,748	4,323
Cash Growth	-38.20%	32.85%	46.23%	-55.26%	32.97%	-0.38%
Accounts Receivable	1,106	624.57	579.36	483.78	410.07	272.17
Other Receivables	297.66	129.28	175.52	29.99	14.58	69.11
Receivables	1,403	753.84	754.88	513.77	424.65	341.28
Inventory	8,493	5,020	5,101	5,484	988.3	1,076
Prepaid Expenses	892.52	84.93	78.41	-	-	31.13
Other Current Assets	1,695	2,183	1,571	1,947	500.45	107.42
Total Current Assets	14,916	13,038	11,266	10,517	7,662	5,879
Property, Plant & Equipment	2,574	1,998	1,735	1,392	851.33	865.68
Other Intangible Assets	285.81	327.65	394.82	196.93	4.21	7.54
Long-Term Accounts Receivable	10.37	10.37	10.37	10.37	8.77	8.77
Total Assets	17,786	15,374	13,406	12,116	8,526	6,761
Accounts Payable	2,634	1,460	990.34	3,855	627.83	273.96
Accrued Expenses	1,962	2,210	2,111	1,737	1,071	950.74
Short-Term Debt	-	39.83	735.11	6.17	75.1	-
Current Portion of Leases	-	-	1.42	1.42	1.31	0.87
Current Income Taxes Payable	1,306	1,122	922.8	536.13	589.84	765.94
Current Unearned Revenue	-	-	-	-	-	492.2
Other Current Liabilities	2,043	2,075	1,710	1,397	2,251	1,585
Total Current Liabilities	7,945	6,907	6,470	7,532	4,616	4,069
Long-Term Leases	7.6	7.96	7.87	7.87	7.88	5.33
Long-Term Deferred Tax Liabilities	489.09	489.09	328.67	165.81	157.66	164.76
Other Long-Term Liabilities	-	-	-	-	-	-0
Total Liabilities	8,441	7,404	6,807	7,706	4,781	4,239
Common Stock	407.37	407.37	407.37	394.13	350	350
Additional Paid-In Capital	523.85	523.85	523.85	19.25	19.25	19.25
Retained Earnings	7,445	6,070	4,700	3,028	3,376	2,152
Comprehensive Income & Other	968.27	968.27	968.27	968.27	-	-
Shareholders' Equity	9,344	7,970	6,600	4,410	3,745	2,522
Total Liabilities & Equity	17,786	15,374	13,406	12,116	8,526	6,761
Total Debt	7.6	47.79	744.4	15.46	84.29	6.2
Net Cash (Debt)	2,424	4,949	3,017	2,557	5,664	4,317
Net Cash Growth	-33.41%	64.04%	18.00%	-54.86%	31.21%	-0.52%
Net Cash Per Share	2.94	6.00	3.70	3.24	8.09	6.17
Filing Date Shares Outstanding	814.75	814.75	814.75	788.26	700	700
Total Common Shares Outstanding	814.75	814.75	814.75	788.26	700	700
Working Capital	6,971	6,131	4,796	2,984	3,046	1,810
Book Value Per Share	11.47	9.78	8.10	5.59	5.35	3.60
Tangible Book Value	9,059	7,642	6,205	4,213	3,741	2,514
Tangible Book Value Per Share	11.12	9.38	7.62	5.34	5.34	3.59
Land	1.41	1.41	1.41	1.41	1.41	1.41
Buildings	328.55	206.9	157.86	146.14	72.64	69.87
Machinery	4,783	4,085	3,611	2,926	1,645	1,565
Construction In Progress	20.7	-	2.81	-	6.71	6.71

Source: S&P Capital IQ. Standard template. Financial Sources.