C & I Leasing Plc (NGX:CILEASING)

C & I Leasing 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,804	4,359	2,154	1,155	3,190	1,419
Cash & Short-Term Investments	3,804	4,359	2,154	1,155	3,190	1,419
Cash Growth	64.44%	102.33%	86.50%	-63.79%	124.81%	-28.68%
Accounts Receivable	33,936	22,309	10,979	9,702	8,248	8,260
Other Receivables	1,947	2,461	1,506	606.46	2,616	1,064
Receivables	35,932	24,833	12,609	10,364	10,926	9,357
Inventory	-	3,886	3,784	3,309	2,629	2,001
Prepaid Expenses	-	716.89	450.92	489.61	301.87	415.99
Other Current Assets	-	4,212	6,720	6,361	5,773	5,350
Total Current Assets	39,736	38,008	25,718	21,679	22,820	18,543
Property, Plant & Equipment	2,131	2,099	1,772	623.16	1,292	1,438
Long-Term Investments	7,809	6,744	4,275	3,217	2,867	2,478
Other Intangible Assets	52.72	6.13	10.77	25.41	40.53	0.43
Long-Term Deferred Tax Assets	90.67	-	-	819.12	891.38	854.61
Other Long-Term Assets	84,174	69,417	46,923	31,390	30,223	32,631
Total Assets	133,993	116,273	78,698	57,754	58,134	55,946
Accounts Payable	19,106	13,955	6,461	3,384	4,242	3,416
Accrued Expenses	4,365	4,578	1,812	1,079	771.64	624.21
Short-Term Debt	2,485	1,720	1,443	1,624	978.2	16,366
Current Portion of Long-Term Debt	17,967	11,778	22,256	16,112	8,031	2,788
Current Portion of Leases	-	7,541	2,283	2,791	2,522	3,145
Current Income Taxes Payable	572.84	664.56	677.76	518.08	448.33	220.27
Current Unearned Revenue	41.2	77.55	123.47	358.04	325.34	314.69
Other Current Liabilities	1,200	475.57	715.64	286.15	579.93	416.43
Total Current Liabilities	45,736	40,789	35,771	26,154	17,899	27,290
Long-Term Debt	26,115	18,991	10,485	11,930	21,727	9,907
Long-Term Leases	14,797	7,986	2,418	2,956	2,671	3,331
Long-Term Deferred Tax Liabilities	475.24	354.32	3,627	-	-	13.55
Other Long-Term Liabilities	-0	-	-0	0	1,975	1,975
Total Liabilities	87,124	68,121	52,302	41,039	44,271	42,517
Common Stock	1,474	1,474	390.82	390.82	390.82	390.82
Additional Paid-In Capital	4,253	4,253	3,362	3,362	3,362	3,362
Retained Earnings	8,274	6,594	5,546	5,344	4,864	5,472
Comprehensive Income & Other	31,271	34,323	16,150	6,779	4,372	3,579
Total Common Equity	45,272	46,644	25,449	15,875	12,988	12,803
Minority Interest	1,597	1,508	947.44	839.55	874.08	625.47
Shareholders' Equity	46,869	48,152	26,396	16,714	13,863	13,429
Total Liabilities & Equity	133,993	116,273	78,698	57,754	58,134	55,946
Total Debt	61,364	48,016	38,885	35,414	35,929	35,537
Net Cash (Debt)	-57,560	-43,657	-36,731	-34,258	-32,739	-34,118
Net Cash Per Share	-34.92	-26.49	-12.46	-11.62	-25.13	-11.57
Filing Date Shares Outstanding	2,949	2,949	1,303	1,303	1,303	1,303
Total Common Shares Outstanding	2,949	2,949	1,303	1,303	1,303	1,303
Working Capital	-6,001	-2,781	-10,053	-4,475	4,921	-8,747
Book Value Per Share	15.35	15.82	19.53	12.19	9.97	9.83
Tangible Book Value	45,219	46,638	25,438	15,849	12,948	12,803
Tangible Book Value Per Share	15.34	15.82	19.53	12.17	9.94	9.83
Land	1,406	1,429	1,332	388.2	828.78	862.24
Buildings	392.86	343.01	332.46	333.78	462.65	462.65
Machinery	2,858	2,944	2,039	1,357	1,637	1,680
Construction In Progress	-	-	-	-	33.46	-
Leasehold Improvements	-	-	-	-	9.48	9.48

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