Ellah Lakes Plc (NGX: ELLAHLAKES)

Ellah Lakes Balance Sheet

Financials in millions NGN. Fiscal year is August - July.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jul 31, 2024	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021	Jul 31, 2020
Cash & Equivalents	248.28	248.28	6.21	90.38	287.35	0.09
Short-Term Investments	-	-	230.79	232.62	-	-
Cash & Short-Term Investments	248.28	248.28	237	323.01	287.35	0.09
Cash Growth	4.76%	4.76%	-26.63%	12.41%	308878.49%	-97.22%
Other Receivables	2.7	2.7	2.14	2	2	4.06
Receivables	2.7	2.7	2.14	2	386	4.06
Inventory	8.99	8.99	-	4.08	4.38	-
Prepaid Expenses	19.86	19.86	3.22	3.17	3.03	-
Total Current Assets	279.82	279.82	242.36	332.25	680.76	4.15
Property, Plant & Equipment	22,787	22,787	22,974	22,820	9,343	5,569
Goodwill	57.69	57.69	57.69	57.69	57.69	57.69
Other Long-Term Assets	591.9	591.9	161.17	150	0.28	-0
Total Assets	23,716	23,716	23,436	23,360	10,081	5,631
Accounts Payable	108.35	108.35	114.71	66.83	23.3	23.3
Accrued Expenses	523.85	523.85	803.87	291.35	135.62	134.95
Short-Term Debt	732.75	732.75	959.09	1,659	381.5	-
Current Portion of Long-Term Debt	-	-	-	-	908.52	733.56
Current Income Taxes Payable	0.57	0.57	0.57	0.57	0.57	0.57
Other Current Liabilities	413.38	413.38	422.63	235.13	264.51	247.83
Total Current Liabilities	1,779	1,779	2,301	2,252	1,714	1,140
Long-Term Debt	502.71	502.71	846	940	1,245	334.17
Long-Term Deferred Tax Liabilities	0.84	0.84	0.84	0.52	0.99	0.5
Other Long-Term Liabilities	100.18	100.18	371.88	333.63	0	-0
Total Liabilities	2,383	2,383	3,520	3,527	2,960	1,475
Common Stock	1,377	1,377	19,124	19,033	6,321	1,000
Additional Paid-In Capital	5,663	5,663	-	-	-	3,854
Retained Earnings	-4,594	-4,594	-	-	-	-1,409
Comprensive Income & Other	18,887	18,887	-	-	-	710.79
Total Common Equity	21,334	21,334	19,124	19,033	6,321	4,156
Minority Interest	-	-	792.11	799.9	799.9	-
Shareholders' Equity	21,334	21,334	19,916	19,833	7,121	4,156
Total Liabilities & Equity	23,716	23,716	23,436	23,360	10,081	5,631
Total Debt	1,235	1,235	1,805	2,599	2,535	1,068
Net Cash (Debt)	-987.18	-987.18	-1,568	-2,276	-2,248	-1,068
Net Cash Per Share	-0.36	-0.36	-0.80	-1.16	-1.12	-0.52
Filing Date Shares Outstanding	2,754	2,754	2,000	1,792	2,000	2,000
Total Common Shares Outstanding	2,754	2,754	2,000	1,792	2,000	2,000
Working Capital	-1,499	-1,499	-2,059	-1,920	-1,033	-1,136
Book Value Per Share	7.75	7.75	9.56	10.62	3.16	2.08
Tangible Book Value	21,276	21,276	19,066	18,976	6,264	4,098
Tangible Book Value Per Share	7.73	7.73	9.53	10.59	3.13	2.05
Land	22,728	22,728	22,647	22,632	9,032	5,482
Buildings	-	-	5.19	5.19	5.19	-
Machinery	69.58	69.58	13.43	11.68	11.68	3.37

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