NGX:CAP 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	Jun '26 Jun 30, 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	9,542	11,736	7,015	4,996	3,761	2,572
Cash & Short-Term Investments	9,542	11,736	7,015	4,996	3,761	2,572
Cash Growth	25.68%	67.30%	40.39%	32.85%	46.23%	-55.26%
Accounts Receivable	1,190	829.33	744.48	624.57	579.36	483.78
Other Receivables	96.92	100.41	123.48	129.28	175.52	29.99
Receivables	1,287	929.73	867.96	753.84	754.88	513.77
Inventory	6,890	6,720	6,649	5,020	5,101	5,484
Prepaid Expenses	535.69	414.84	352.32	84.93	78.41	-
Other Current Assets	1,539	979.99	1,132	2,183	1,571	1,947
Total Current Assets	19,794	20,780	16,016	13,038	11,266	10,517
Property, Plant & Equipment	3,492	3,418	3,385	1,998	1,735	1,392
Other Intangible Assets	249.68	257.9	266.48	327.65	394.82	196.93
Long-Term Accounts Receivable	10.37	10.37	10.37	10.37	10.37	10.37
Total Assets	23,546	24,466	19,677	15,374	13,406	12,116
Accounts Payable	803.26	1,488	1,454	1,460	990.34	3,855
Accrued Expenses	3,154	2,624	2,283	2,210	2,111	1,737
Short-Term Debt	-	-	-	39.83	735.11	6.17
Current Portion of Leases	-	-	-	-	1.42	1.42
Current Income Taxes Payable	3,506	3,849	1,920	1,122	922.8	536.13
Current Unearned Revenue	-	425.93	632.4	-	-	-
Other Current Liabilities	946.5	717.24	1,621	2,076	1,710	1,397
Total Current Liabilities	8,410	9,104	7,911	6,907	6,470	7,532
Long-Term Leases	8.69	7.96	7.96	7.96	7.87	7.87
Pension & Post-Retirement Benefits	778.82	683.15	277.82	-	-	-
Long-Term Deferred Tax Liabilities	423.23	423.23	844.2	489.09	328.67	165.81
Total Liabilities	9,621	10,218	9,041	7,404	6,807	7,706
Common Stock	407.37	407.37	407.37	407.37	407.37	394.13
Additional Paid-In Capital	523.85	523.85	523.85	523.85	523.85	19.25
Retained Earnings	12,026	12,348	8,737	6,070	4,700	3,028
Comprehensive Income & Other	968.27	968.27	968.27	968.27	968.27	968.27
Shareholders' Equity	13,925	14,248	10,636	7,970	6,600	4,410
Total Liabilities & Equity	23,546	24,466	19,677	15,374	13,406	12,116
Total Debt	8.69	7.96	7.96	47.79	744.4	15.46
Net Cash (Debt)	9,533	11,728	7,007	4,949	3,017	2,557
Net Cash Growth	25.71%	67.38%	41.59%	64.04%	18.00%	-54.86%
Net Cash Per Share	11.70	14.39	8.60	6.07	3.70	3.24
Filing Date Shares Outstanding	814.75	814.75	814.75	814.75	814.75	788.26
Total Common Shares Outstanding	814.75	814.75	814.75	814.75	814.75	788.26
Working Capital	11,384	11,676	8,105	6,131	4,796	2,984
Book Value Per Share	17.09	17.49	13.05	9.78	8.10	5.59
Tangible Book Value	13,676	13,990	10,370	7,642	6,205	4,213
Tangible Book Value Per Share	16.79	17.17	12.73	9.38	7.62	5.34
Land	41.41	41.41	41.41	1.41	1.41	1.41
Buildings	549.51	456.91	489.65	206.91	157.86	146.14
Machinery	6,672	6,352	5,649	4,085	3,611	2,926
Construction In Progress	-	-	-	-	2.81	-