C & I Leasing Plc (NGX: CILEASING)

C & I Leasing Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,313	2,154	1,155	3,190	1,419	1,990
Cash & Short-Term Investments	2,313	2,154	1,155	3,190	1,419	1,990
Cash Growth	15.03%	86.50%	-63.79%	124.81%	-28.68%	16.17%
Accounts Receivable	25,070	10,979	9,702	8,248	8,260	11,213
Other Receivables	89.55	1,506	606.46	2,616	1,064	1,348
Receivables	25,166	12,609	10,364	10,926	9,357	12,589
Inventory	4,814	3,784	3,309	2,629	2,001	2,120
Prepaid Expenses	1,301	450.92	489.61	301.87	415.99	844.32
Other Current Assets	4,193	6,720	6,361	5,773	5,350	4,339
Total Current Assets	37,787	25,718	21,679	22,820	18,543	21,883
Property, Plant & Equipment	2,001	1,772	623.16	1,292	1,438	1,579
Long-Term Investments	3,373	4,275	3,217	2,867	2,478	1,340
Other Intangible Assets	5.81	10.77	25.41	40.53	0.43	23.19
Long-Term Deferred Tax Assets	-	-	819.12	891.38	854.61	854.61
Other Long-Term Assets	71,131	46,923	31,390	30,223	32,631	30,556
Total Assets	114,299	78,698	57,754	58,134	55,946	56,236
Accounts Payable	8,565	6,461	3,384	4,242	3,416	4,428
Accrued Expenses	-	1,812	1,079	771.64	624.21	1,355
Short-Term Debt	1,701	1,443	1,624	978.2	16,366	15,645
Current Portion of Long-Term Debt	5,389	22,256	16,112	8,031	2,788	2,541
Current Portion of Leases	4,531	2,283	2,791	2,522	3,145	3,874
Current Income Taxes Payable	630.17	677.76	518.08	448.33	220.27	185.18
Current Unearned Revenue	47.44	123.47	358.04	325.34	314.69	761.59
Other Current Liabilities	7,677	715.64	286.15	579.93	416.43	659.36
Total Current Liabilities	28,541	35,771	26,154	17,899	27,290	29,450
Long-Term Debt	26,035	10,485	11,930	21,727	9,907	10,817
Long-Term Leases	5,628	2,418	2,956	2,671	3,331	4,103
Long-Term Deferred Tax Liabilities	3,599	3,627	-	-	13.55	88.15
Other Long-Term Liabilities	-	-0	0	1,975	1,975	1,975
Total Liabilities	63,851	52,302	41,039	44,271	42,517	46,433
Common Stock	884.57	390.82	390.82	390.82	390.82	202.13
Additional Paid-In Capital	4,843	3,362	3,362	3,362	3,362	1,286
Retained Earnings	8,886	5,546	5,344	4,864	5,472	5,317
Comprehensive Income & Other	34,764	16,150	6,779	4,372	3,579	2,742
Total Common Equity	49,377	25,449	15,875	12,988	12,803	9,547
Minority Interest	1,070	947.44	839.55	874.08	625.47	256.29
Shareholders' Equity	50,448	26,396	16,714	13,863	13,429	9,803
Total Liabilities & Equity	114,299	78,698	57,754	58,134	55,946	56,236
Total Debt	43,284	38,885	35,414	35,929	35,537	36,980
Net Cash (Debt)	-40,971	-36,731	-34,258	-32,739	-34,118	-34,991
Net Cash Per Share	-13.90	-12.46	-11.62	-25.13	-11.57	-51.93
Filing Date Shares Outstanding	1,769	1,303	1,303	1,303	1,303	673.75
Total Common Shares Outstanding	1,769	1,303	1,303	1,303	1,303	673.75
Working Capital	9,246	-10,053	-4,475	4,921	-8,747	-7,567
Book Value Per Share	27.91	19.53	12.19	9.97	9.83	14.17
Tangible Book Value	49,372	25,438	15,849	12,948	12,803	9,524
Tangible Book Value Per Share	27.91	19.53	12.17	9.94	9.83	14.14
Land	1,309	1,332	388.2	828.78	862.24	860.73
Buildings	347.73	332.46	333.78	462.65	462.65	471.57
Machinery	2,533	2,039	1,357	1,637	1,680	1,629
Construction In Progress	77.24	-	-	33.46	-	-
Leasehold Improvements	-	-	-	9.48	9.48	-

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