Chemical and Allied Products Plc (NGX:CAP)

NGX:CAP Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	10,000	11,736	7,015	4,996	3,761	2,572
Cash & Short-Term Investments	10,000	11,736	7,015	4,996	3,761	2,572
Cash Growth	29.85%	67.30%	40.39%	32.85%	46.23%	-55.26%
Accounts Receivable	966.76	829.33	744.48	624.57	579.36	483.78
Other Receivables	120.29	100.41	123.48	129.28	175.52	29.99
Receivables	1,087	929.73	867.96	753.84	754.88	513.77
Inventory	8,215	6,720	6,649	5,020	5,101	5,484
Prepaid Expenses	499.89	414.84	352.32	84.93	78.41	-
Other Current Assets	641.02	979.99	1,132	2,183	1,571	1,947
Total Current Assets	20,443	20,780	16,016	13,038	11,266	10,517
Property, Plant & Equipment	4,022	3,418	3,385	1,998	1,735	1,392
Other Intangible Assets	224.71	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	24,700	24,466	19,677	15,374	13,406	12,116

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	1,829	1,488	1,454	1,460	990.34	3,855
Accrued Expenses	2,989	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	2,270	3,849	1,920	1,122	922.8	536.13
Current Unearned Revenue	-	425.93	632.4	-	-	-
Other Current Liabilities	1,278	717.24	1,621	2,076	1,710	1,397
Total Current Liabilities	8,366	9,104	7,911	6,907	6,470	7,532
Long-Term Leases	9.05	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	9,577	10,218	9,041	7,404	6,807	7,706

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	13,223	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	15,123	14,248	10,636	7,970	6,600	4,410
Total Liabilities & Equity	24,700	24,466	19,677	15,374	13,406	12,116

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	9.05	7.96	7.96	47.79	744.4	15.46
Net Cash (Debt)	9,991	11,728	7,007	4,949	3,017	2,557
Net Cash Growth	29.89%	67.38%	41.59%	64.04%	18.00%	-54.86%
Net Cash Per Share	12.26	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	12,076	11,676	8,105	6,131	4,796	2,984
Book Value Per Share	18.56	17.49	13.05	9.78	8.10	5.59
Tangible Book Value	14,898	13,990	10,370	7,642	6,205	4,213
Tangible Book Value Per Share	18.29	17.17	12.73	9.38	7.62	5.34
Land	41.41	41.41	41.41	1.41	1.41	1.41
Buildings	555.06	456.91	489.65	206.91	157.86	146.14
Machinery	7,104	6,352	5,649	4,085	3,611	2,926
Construction In Progress	208.6	-	-	-	2.81	-

Data Source: S&P Global Market Intelligence Last updated: Oct 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 2, 2026

Data Sources Report a data error