Ellah Lakes Plc (NGX:ELLAHLAKES)

Ellah Lakes Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2025	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Cash & Equivalents	5,900	243.26	6.21	90.38	287.35
Short-Term Investments	-	-	-	232.62	-
Cash & Short-Term Investments	5,900	243.26	6.21	323.01	287.35
Cash Growth	2325.50%	3819.14%	-98.08%	12.41%	308878.49%
Other Receivables	18.13	2.84	2.14	2	2
Receivables	18.13	2.84	2.14	2	386
Inventory	-	96.26	-	4.08	4.38
Prepaid Expenses	57.37	17.78	3.22	3.17	3.03
Other Current Assets	-	-0	230.79	-	-
Total Current Assets	5,976	360.15	242.36	332.25	680.76
Property, Plant & Equipment	24,521	23,447	22,974	22,820	9,343
Goodwill	57.69	57.69	57.69	57.69	57.69
Other Long-Term Assets	496.88	686.8	161.17	150	0.28
Total Assets	31,051	24,552	23,436	23,360	10,081
Accounts Payable	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
Current Unearned Revenue	84.33	-	-	-	-
Other Current Liabilities	530.65	469.73	422.63	235.13	264.51
Total Current Liabilities	878.26	2,036	2,301	2,252	1,714
Long-Term Debt	447.42	658	1,218	940	1,245
Long-Term Deferred Tax Liabilities	0.09	0.09	0.84	0.52	0.99
Other Long-Term Liabilities	7,065	9.56	0	333.63	0
Total Liabilities	8,391	2,703	3,520	3,527	2,960
Common Stock	17,086	16,957	19,116	19,033	6,321
Total Common Equity	17,086	16,957	19,116	19,033	6,321
Minority Interest	5,574	4,892	799.9	799.9	799.9
Shareholders' Equity	22,660	21,848	19,916	19,833	7,121
Total Liabilities & Equity	31,051	24,552	23,436	23,360	10,081
Total Debt	447.42	1,371	2,177	2,599	2,535
Net Cash (Debt)	5,453	-1,128	-2,171	-2,276	-2,248
Net Cash Per Share	1.40	-0.40	-1.10	-1.16	-1.12
Filing Date Shares Outstanding	3,858	2,754	2,000	1,792	2,000
Total Common Shares Outstanding	3,858	2,754	2,000	1,792	2,000
Working Capital	5,098	-1,676	-2,059	-1,920	-1,033
Book Value Per Share	4.43	6.16	9.56	10.62	3.16
Tangible Book Value	17,029	16,899	19,058	18,976	6,264
Tangible Book Value Per Share	4.41	6.14	9.53	10.59	3.13
Land	22,647	22,647	22,647	22,632	9,032
Buildings	16.97	8.34	5.19	5.19	5.19
Machinery	754.85	222.32	13.43	11.68	11.68

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