Custodian Investment Plc (NGX:CUSTODIAN)

Custodian Investment 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
Investments in Debt Securities	-	412,384	155,659	107,292	50,640	43,526
Investments in Equity & Preferred Securities	14,382	30,172	24,830	10,540	6,062	6,324
Policy Loans	-	166.21	145.44	109.28	98.77	90.43
Total Investments	55,788	643,127	309,529	208,333	151,280	130,238
Cash & Equivalents	193,807	174,183	43,956	25,052	22,045	17,173
Reinsurance Recoverable	23,538	15,016	11,848	7,916	8,801	3,338
Other Receivables	291,937	138,367	3,103	4,309	4,472	2,965
Deferred Policy Acquisition Cost	-	-	-	-	-	784.69
Property, Plant & Equipment	25,191	25,206	14,724	13,900	13,308	4,766
Other Intangible Assets	3,048	2,618	277.27	231.81	239.71	172.49
Restricted Cash	-	-	33.35	6.85	-	3.67
Other Current Assets	1,647	26,319	26,599	6,860	9,395	22,732
Long-Term Deferred Tax Assets	4,985	4,985	2,132	-	-	-
Other Long-Term Assets	798,331	29,000	4,037	3,191	2,672	2,299
Total Assets	1,398,272	1,058,821	416,239	269,800	212,212	184,472

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	107,809	5,030	4,497	3,959	3,201	3,026
Accrued Expenses	-	25,015	21,404	5,058	6,777	5,155
Insurance & Annuity Liabilities	338,842	270,900	195,359	144,510	92,429	66,867
Unpaid Claims	-	-	-	-	10,900	9,755
Unearned Premiums	-	16,942	25,627	14,854	16,948	13,814
Reinsurance Payable	245.09	78.19	379.03	45.34	605.1	529.32
Current Portion of Long-Term Debt	-	54.73	50.07	-	-	-
Short-Term Debt	233,204	233,833	1,950	2,147	2,179	2,517
Current Income Taxes Payable	14,337	16,182	4,310	1,876	3,346	1,942
Long-Term Debt	8,891	8,920	1,380	-	-	-
Long-Term Deferred Tax Liabilities	5,065	11,093	12,237	7,057	2,067	2,134
Other Current Liabilities	413,716	250,945	7,331	6,588	5,704	3,014
Other Long-Term Liabilities	-0	-	-	-	-	8,616
Total Liabilities	1,122,110	840,275	274,899	188,334	147,311	120,134

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	2,941	2,941	2,941	2,941	2,941	2,941
Additional Paid-In Capital	6,412	6,412	6,412	6,412	6,412	6,412
Retained Earnings	201,630	169,141	114,344	59,970	45,030	44,614
Comprehensive Income & Other	24,202	20,296	6,680	2,222	1,108	1,189
Total Common Equity	235,185	198,790	130,378	71,545	55,492	55,157
Minority Interest	40,977	19,756	10,961	9,921	9,409	9,180
Shareholders' Equity	276,162	218,546	141,339	81,466	64,901	64,337
Total Liabilities & Equity	1,398,272	1,058,821	416,239	269,800	212,212	184,472

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
Filing Date Shares Outstanding	7,946	5,882	5,882	5,882	5,882	5,882
Total Common Shares Outstanding	7,946	5,882	5,882	5,882	5,882	5,882
Total Debt	242,095	242,807	3,380	2,147	2,179	2,517
Net Cash (Debt)	-48,288	-68,624	40,576	22,905	19,866	14,656
Net Cash Growth	-	-	77.14%	15.30%	35.55%	114.06%
Net Cash Per Share	-8.21	-11.67	6.90	3.89	3.38	2.49
Book Value Per Share	29.60	33.80	22.17	12.16	9.43	9.38
Tangible Book Value	232,138	196,173	130,101	71,313	55,252	54,984
Tangible Book Value Per Share	29.22	33.35	22.12	12.12	9.39	9.35
Machinery	-	13,811	5,683	4,843	4,358	3,421

Data Source: S&P Global Market Intelligence Last updated: Sep 30, 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 5, 2026

Data Sources Report a data error