C & I Leasing Plc (NGX:CILEASING)
Nigeria · Delayed Price · Currency is NGN 4.800
-0.200 (-4.00%)
At close: Nov 4, 2026
C & I Leasing Balance Sheet
Financials in millions NGN. Fiscal year is January - December.
Millions NGN. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | 6,911 | 3,453 | 4,359 | 2,154 | 1,155 | 3,190 |
Cash & Short-Term Investments | 6,911 | 3,453 | 4,359 | 2,154 | 1,155 | 3,190 |
Cash Growth | 81.68% | -20.80% | 102.33% | 86.50% | -63.79% | 124.81% |
Accounts Receivable | 52,081 | 31,626 | 23,542 | 10,979 | 9,702 | 8,248 |
Other Receivables | - | 1,805 | 1,302 | 1,506 | 606.46 | 2,616 |
Receivables | 52,081 | 33,478 | 24,907 | 12,609 | 10,364 | 10,926 |
Inventory | - | 5,346 | 3,886 | 3,784 | 3,309 | 2,629 |
Prepaid Expenses | - | 4,500 | 716.89 | 450.92 | 489.61 | 301.87 |
Other Current Assets | - | 5,943 | 4,113 | 6,720 | 6,361 | 5,773 |
Total Current Assets | 58,992 | 52,721 | 37,983 | 25,718 | 21,679 | 22,820 |
Property, Plant & Equipment | 66,691 | 74,516 | 71,515 | 1,772 | 623.16 | 1,292 |
Long-Term Investments | 7,401 | 8,186 | 6,744 | 4,275 | 3,217 | 2,867 |
Other Intangible Assets | 1.78 | 35.24 | 6.13 | 10.77 | 25.41 | 40.53 |
Long-Term Deferred Tax Assets | 1,237 | 90.67 | - | - | 819.12 | 891.38 |
Other Long-Term Assets | 15,185 | -0 | 25.6 | 46,923 | 31,390 | 30,223 |
Total Assets | 149,508 | 135,549 | 116,273 | 78,698 | 57,754 | 58,134 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Accounts Payable | 30,589 | 18,449 | 13,955 | 6,461 | 3,384 | 4,242 |
Accrued Expenses | - | 3,354 | 4,513 | 1,812 | 1,079 | 771.64 |
Short-Term Debt | 4,500 | 2,711 | 1,720 | 1,443 | 1,624 | 978.2 |
Current Portion of Long-Term Debt | 17,562 | 21,147 | 11,778 | 22,256 | 16,112 | 8,031 |
Current Portion of Leases | - | 3,967 | 2,283 | 2,283 | 2,791 | 2,522 |
Current Income Taxes Payable | 667.56 | 1,016 | 664.56 | 677.76 | 518.08 | 448.33 |
Current Unearned Revenue | - | - | - | 123.47 | 358.04 | 325.34 |
Other Current Liabilities | - | 801.3 | 475.57 | 715.64 | 286.15 | 579.93 |
Total Current Liabilities | 53,319 | 51,447 | 35,389 | 35,771 | 26,154 | 17,899 |
Long-Term Debt | 50,947 | 24,418 | 29,817 | 10,485 | 11,930 | 21,727 |
Long-Term Leases | - | 13,282 | 2,418 | 2,418 | 2,956 | 2,671 |
Long-Term Unearned Revenue | - | 42.93 | 77.55 | - | - | - |
Pension & Post-Retirement Benefits | - | 248.77 | 65.09 | - | - | - |
Long-Term Deferred Tax Liabilities | 463.13 | 546.11 | 354.32 | 3,627 | - | - |
Other Long-Term Liabilities | -0 | -0 | - | -0 | 0 | 1,975 |
Total Liabilities | 104,729 | 89,985 | 68,121 | 52,302 | 41,039 | 44,271 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Common Stock | 1,474 | 1,474 | 1,474 | 390.82 | 390.82 | 390.82 |
Additional Paid-In Capital | 4,253 | 4,253 | 4,253 | 3,362 | 3,362 | 3,362 |
Retained Earnings | 10,755 | 9,141 | 6,594 | 5,546 | 5,344 | 4,864 |
Comprehensive Income & Other | 26,375 | 28,769 | 34,323 | 16,150 | 6,779 | 4,372 |
Total Common Equity | 42,857 | 43,637 | 46,644 | 25,449 | 15,875 | 12,988 |
Minority Interest | 1,922 | 1,927 | 1,508 | 947.44 | 839.55 | 874.08 |
Shareholders' Equity | 44,779 | 45,564 | 48,152 | 26,396 | 16,714 | 13,863 |
Total Liabilities & Equity | 149,508 | 135,549 | 116,273 | 78,698 | 57,754 | 58,134 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Total Debt | 73,009 | 65,526 | 48,016 | 38,885 | 35,414 | 35,929 |
Net Cash (Debt) | -66,098 | -62,074 | -43,657 | -36,731 | -34,258 | -32,739 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -22.58 | -21.05 | -44.14 | -12.46 | -11.62 | -25.13 |
Filing Date Shares Outstanding | 2,897 | 2,949 | 2,949 | 1,303 | 1,303 | 1,303 |
Total Common Shares Outstanding | 2,897 | 2,949 | 2,949 | 1,303 | 1,303 | 1,303 |
Working Capital | 5,674 | 1,274 | 2,594 | -10,053 | -4,475 | 4,921 |
Book Value Per Share | 14.79 | 14.80 | 15.82 | 19.53 | 12.19 | 9.97 |
Tangible Book Value | 42,855 | 43,602 | 46,638 | 25,438 | 15,849 | 12,948 |
Tangible Book Value Per Share | 14.79 | 14.79 | 15.82 | 19.53 | 12.17 | 9.94 |
Land | - | 1,424 | 1,429 | 1,332 | 388.2 | 828.78 |
Buildings | - | 396.89 | 343.01 | 332.46 | 333.78 | 462.65 |
Machinery | - | 3,160 | 2,944 | 2,039 | 1,357 | 1,637 |
Construction In Progress | - | - | - | - | - | 33.46 |
Leasehold Improvements | - | - | - | - | - | 9.48 |