Ellah Lakes Plc (NGX:ELLAHLAKES)

Ellah Lakes Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct 31, 2025	Jul 31, 2025	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Cash & Equivalents	3,699	5,900	243.26	6.21	90.38	287.35
Short-Term Investments	-	-	-	-	232.62	-
Cash & Short-Term Investments	3,699	5,900	243.26	6.21	323.01	287.35
Cash Growth	1506.72%	2325.50%	3819.14%	-98.08%	12.41%	308878.49%
Other Receivables	165.56	18.13	2.84	2.14	2	2
Receivables	165.56	18.13	2.84	2.14	2	386
Inventory	-	-	96.26	-	4.08	4.38
Prepaid Expenses	41.68	57.37	17.78	3.22	3.17	3.03
Other Current Assets	-	-	-0	230.79	-	-
Total Current Assets	4,389	5,976	360.15	242.36	332.25	680.76
Property, Plant & Equipment	24,930	24,521	23,447	22,974	22,820	9,343
Goodwill	57.69	57.69	57.69	57.69	57.69	57.69
Other Long-Term Assets	1,360	496.88	686.8	161.17	150	0.28
Total Assets	30,738	31,051	24,552	23,436	23,360	10,081
Accounts Payable	5.68	5.68	107.13	114.71	66.83	23.3
Accrued Expenses	-	257.02	744.95	803.87	291.35	135.62
Short-Term Debt	-	-	713.32	959.09	1,659	381.5
Current Portion of Long-Term Debt	-	-	-	-	-	908.52
Current Income Taxes Payable	0.57	0.57	0.57	0.57	0.57	0.57
Current Unearned Revenue	-	84.33	-	-	-	-
Other Current Liabilities	908.36	530.65	469.73	422.63	235.13	264.51
Total Current Liabilities	914.62	878.26	2,036	2,301	2,252	1,714
Long-Term Debt	7,476	447.42	658	1,218	940	1,245
Long-Term Deferred Tax Liabilities	0.09	0.09	0.09	0.84	0.52	0.99
Other Long-Term Liabilities	-8.93	7,065	9.56	0	333.63	0
Total Liabilities	8,382	8,391	2,703	3,520	3,527	2,960
Common Stock	1,929	17,086	16,957	19,116	19,033	6,321
Additional Paid-In Capital	8,203	-	-	-	-	-
Retained Earnings	-5,914	-	-	-	-	-
Comprehensive Income & Other	18,137	-	-	-	-	-
Total Common Equity	22,356	17,086	16,957	19,116	19,033	6,321
Minority Interest	-	5,574	4,892	799.9	799.9	799.9
Shareholders' Equity	22,356	22,660	21,848	19,916	19,833	7,121
Total Liabilities & Equity	30,738	31,051	24,552	23,436	23,360	10,081
Total Debt	7,476	447.42	1,371	2,177	2,599	2,535
Net Cash (Debt)	-3,777	5,453	-1,128	-2,171	-2,276	-2,248
Net Cash Per Share	-0.87	1.40	-0.40	-1.10	-1.16	-1.12
Filing Date Shares Outstanding	3,858	3,858	2,754	2,000	1,792	2,000
Total Common Shares Outstanding	3,858	3,858	2,754	2,000	1,792	2,000
Working Capital	3,475	5,098	-1,676	-2,059	-1,920	-1,033
Book Value Per Share	5.79	4.43	6.16	9.56	10.62	3.16
Tangible Book Value	22,298	17,029	16,899	19,058	18,976	6,264
Tangible Book Value Per Share	5.78	4.41	6.14	9.53	10.59	3.13
Land	22,647	22,647	22,647	22,647	22,632	9,032
Buildings	99.02	16.97	8.34	5.19	5.19	5.19
Machinery	888.79	754.85	222.32	13.43	11.68	11.68

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.