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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Investments in Debt Securities	217,524	412,384	155,659	107,292	50,640	43,526
Investments in Equity & Preferred Securities	212,477	30,172	24,830	10,540	6,062	6,324
Policy Loans	-	166.21	145.44	109.28	98.77	90.43
Total Investments	664,264	643,127	309,529	208,333	151,280	130,238
Cash & Equivalents	130,698	174,183	43,956	25,052	22,045	17,173
Reinsurance Recoverable	22,658	15,016	11,848	7,916	8,801	3,338
Other Receivables	227,669	138,367	3,103	4,309	4,472	2,965
Deferred Policy Acquisition Cost	-	-	-	-	-	784.69
Property, Plant & Equipment	25,093	25,206	14,724	13,900	13,308	4,766
Other Intangible Assets	2,676	2,618	277.27	231.81	239.71	172.49
Restricted Cash	-	-	33.35	6.85	-	3.67
Other Current Assets	35,704	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	120,771	29,000	4,037	3,191	2,672	2,299
Total Assets	1,234,518	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	14,805	5,030	4,497	3,959	3,201	3,026
Accrued Expenses	10,286	25,015	21,404	5,058	6,777	5,155
Insurance & Annuity Liabilities	316,340	270,900	195,359	144,510	92,429	66,867
Unpaid Claims	-	-	-	-	10,900	9,755
Unearned Premiums	4,254	16,942	25,627	14,854	16,948	13,814
Reinsurance Payable	408.91	78.19	379.03	45.34	605.1	529.32
Current Portion of Long-Term Debt	-	54.73	50.07	-	-	-
Short-Term Debt	223,873	233,833	1,950	2,147	2,179	2,517
Current Income Taxes Payable	13,225	16,182	4,310	1,876	3,346	1,942
Long-Term Debt	8,734	8,920	1,380	-	-	-
Long-Term Deferred Tax Liabilities	5,064	11,093	12,237	7,057	2,067	2,134
Other Current Liabilities	384,863	250,945	7,331	6,588	5,704	3,014
Other Long-Term Liabilities	-	-	-	-	-	8,616
Total Liabilities	983,827	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	Jun 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	185,745	169,141	114,344	59,970	45,030	44,614
Comprehensive Income & Other	20,990	20,296	6,680	2,222	1,108	1,189
Total Common Equity	216,088	198,790	130,378	71,545	55,492	55,157
Minority Interest	34,604	19,756	10,961	9,921	9,409	9,180
Shareholders' Equity	250,692	218,546	141,339	81,466	64,901	64,337
Total Liabilities & Equity	1,234,518	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Filing Date Shares Outstanding	5,882	5,882	5,882	5,882	5,882	5,882
Total Common Shares Outstanding	5,882	5,882	5,882	5,882	5,882	5,882
Total Debt	232,607	242,807	3,380	2,147	2,179	2,517
Net Cash (Debt)	-101,908	-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	-17.33	-11.67	6.90	3.89	3.38	2.49
Book Value Per Share	36.74	33.80	22.17	12.16	9.43	9.38
Tangible Book Value	213,412	196,173	130,101	71,313	55,252	54,984
Tangible Book Value Per Share	36.28	33.35	22.12	12.12	9.39	9.35
Machinery	14,774	13,811	5,683	4,843	4,358	3,421

Data Source: S&P Global Market Intelligence Last updated: Jun 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:

Aug 15, 2026

Data Sources Report a data error