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	Mar '26 Mar 31, 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	12,986	11,736	7,015	4,996	3,761	2,572
Cash & Short-Term Investments	12,986	11,736	7,015	4,996	3,761	2,572
Cash Growth	69.05%	67.30%	40.39%	32.85%	46.23%	-55.26%
Accounts Receivable	1,395	829.33	744.48	624.57	579.36	483.78
Other Receivables	-	100.41	123.48	129.28	175.52	29.99
Receivables	1,395	929.73	867.96	753.84	754.88	513.77
Inventory	6,380	6,720	6,649	5,020	5,101	5,484
Prepaid Expenses	1,760	414.84	352.32	84.93	78.41	-
Other Current Assets	-	979.99	1,132	2,183	1,571	1,947
Total Current Assets	22,522	20,780	16,016	13,038	11,266	10,517
Property, Plant & Equipment	3,599	3,418	3,385	1,998	1,735	1,392
Other Intangible Assets	275.49	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	26,407	24,466	19,677	15,374	13,406	12,116
Accounts Payable	4,229	1,488	1,454	1,460	990.34	3,855
Accrued Expenses	-	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	4,662	3,849	1,920	1,122	922.8	536.13
Current Unearned Revenue	-	425.93	632.4	-	-	-
Other Current Liabilities	512.97	717.24	1,621	2,076	1,710	1,397
Total Current Liabilities	9,405	9,104	7,911	6,907	6,470	7,532
Long-Term Leases	8.32	7.96	7.96	7.96	7.87	7.87
Pension & Post-Retirement Benefits	743.68	683.15	277.82	-	-	-
Long-Term Deferred Tax Liabilities	423.23	423.23	844.2	489.09	328.67	165.81
Total Liabilities	10,580	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	13,927	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	15,827	14,248	10,636	7,970	6,600	4,410
Total Liabilities & Equity	26,407	24,466	19,677	15,374	13,406	12,116
Total Debt	8.32	7.96	7.96	47.79	744.4	15.46
Net Cash (Debt)	12,978	11,728	7,007	4,949	3,017	2,557
Net Cash Growth	69.12%	67.38%	41.59%	64.04%	18.00%	-54.86%
Net Cash Per Share	15.93	14.39	8.60	6.07	3.70	3.24
Filing Date Shares Outstanding	813.84	814.75	814.75	814.75	814.75	788.26
Total Common Shares Outstanding	813.84	814.75	814.75	814.75	814.75	788.26
Working Capital	13,117	11,676	8,105	6,131	4,796	2,984
Book Value Per Share	19.45	17.49	13.05	9.78	8.10	5.59
Tangible Book Value	15,551	13,990	10,370	7,642	6,205	4,213
Tangible Book Value Per Share	19.11	17.17	12.73	9.38	7.62	5.34
Land	-	41.41	41.41	1.41	1.41	1.41
Buildings	-	456.91	489.65	206.91	157.86	146.14
Machinery	-	6,352	5,649	4,085	3,611	2,926
Construction In Progress	-	-	-	-	2.81	-

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