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	Dec 31, 2024	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	7,015	7,015	4,996	3,761	2,572	5,748
Cash & Short-Term Investments	7,015	7,015	4,996	3,761	2,572	5,748
Cash Growth	40.40%	40.40%	32.85%	46.23%	-55.26%	32.97%
Accounts Receivable	1,190	1,190	624.57	579.36	483.78	410.07
Other Receivables	-	-	129.28	175.52	29.99	14.58
Receivables	1,190	1,190	753.84	754.88	513.77	424.65
Inventory	6,426	6,426	5,020	5,101	5,484	988.3
Prepaid Expenses	1,232	1,232	84.93	78.41	-	-
Other Current Assets	190.84	190.84	2,183	1,571	1,947	500.45
Total Current Assets	16,053	16,053	13,038	11,266	10,517	7,662
Property, Plant & Equipment	3,253	3,253	1,998	1,735	1,392	851.33
Other Intangible Assets	266.48	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	19,583	19,583	15,374	13,406	12,116	8,526
Accounts Payable	4,922	4,922	1,460	990.34	3,855	627.83
Accrued Expenses	-	-	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	1,970	1,970	1,122	922.8	536.13	589.84
Other Current Liabilities	1,524	1,524	2,075	1,710	1,397	2,251
Total Current Liabilities	8,416	8,416	6,907	6,470	7,532	4,616
Long-Term Leases	7.96	7.96	7.96	7.87	7.87	7.88
Long-Term Deferred Tax Liabilities	489.09	489.09	489.09	328.67	165.81	157.66
Total Liabilities	8,913	8,913	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	8,770	8,770	6,070	4,700	3,028	3,376
Comprehensive Income & Other	968.27	968.27	968.27	968.27	968.27	-
Shareholders' Equity	10,670	10,670	7,970	6,600	4,410	3,745
Total Liabilities & Equity	19,583	19,583	15,374	13,406	12,116	8,526
Total Debt	7.96	7.96	47.79	744.4	15.46	84.29
Net Cash (Debt)	7,007	7,007	4,949	3,017	2,557	5,664
Net Cash Growth	41.59%	41.59%	64.04%	18.00%	-54.86%	31.21%
Net Cash Per Share	8.59	8.59	6.00	3.70	3.24	8.09
Filing Date Shares Outstanding	813.02	813.02	814.75	814.75	788.26	700
Total Common Shares Outstanding	813.02	813.02	814.75	814.75	788.26	700
Working Capital	7,637	7,637	6,131	4,796	2,984	3,046
Book Value Per Share	13.12	13.12	9.78	8.10	5.59	5.35
Tangible Book Value	10,403	10,403	7,642	6,205	4,213	3,741
Tangible Book Value Per Share	12.80	12.80	9.38	7.62	5.34	5.34
Land	-	-	1.41	1.41	1.41	1.41
Buildings	-	-	206.9	157.86	146.14	72.64
Machinery	-	-	4,085	3,611	2,926	1,645
Construction In Progress	-	-	-	2.81	-	6.71

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