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	5,697	243.26	6.21	90.38	287.35
Short-Term Investments	670.25	-	-	232.62	-
Cash & Short-Term Investments	6,368	243.26	6.21	323.01	287.35
Cash Growth	2517.58%	3819.14%	-98.08%	12.41%	308878.49%
Other Receivables	2	2.84	2.14	2	2
Receivables	2	2.84	2.14	2	386
Inventory	61.69	96.26	-	4.08	4.38
Prepaid Expenses	61.79	17.78	3.22	3.17	3.03
Other Current Assets	0	673.14	230.79	-	-
Total Current Assets	6,493	1,033	242.36	332.25	680.76
Property, Plant & Equipment	24,060	23,447	22,974	22,820	9,343
Goodwill	57.69	57.69	57.69	57.69	57.69
Other Long-Term Assets	551.3	13.66	161.17	150	0.28
Total Assets	31,162	24,552	23,436	23,360	10,081
Accounts Payable	3.82	107.13	114.71	66.83	23.3
Accrued Expenses	-	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
Other Current Liabilities	825.16	469.73	422.63	235.13	264.51
Total Current Liabilities	829.56	2,036	2,301	2,252	1,714
Long-Term Debt	7,419	667.56	1,218	940	1,245
Long-Term Deferred Tax Liabilities	0.09	0.09	0.84	0.52	0.99
Other Long-Term Liabilities	-	-	0	333.63	0
Total Liabilities	8,249	2,703	3,520	3,527	2,960
Common Stock	1,929	21,057	19,116	19,033	6,321
Additional Paid-In Capital	8,203	-	-	-	-
Retained Earnings	-5,357	-	-	-	-
Comprehensive Income & Other	18,137	-	-	-	-
Total Common Equity	22,913	21,057	19,116	19,033	6,321
Minority Interest	-	791.85	799.9	799.9	799.9
Shareholders' Equity	22,913	21,848	19,916	19,833	7,121
Total Liabilities & Equity	31,162	24,552	23,436	23,360	10,081
Total Debt	7,419	1,381	2,177	2,599	2,535
Net Cash (Debt)	-1,052	-1,138	-2,171	-2,276	-2,248
Net Cash Per Share	-0.27	-0.41	-1.10	-1.16	-1.12
Filing Date Shares Outstanding	3,927	2,754	2,000	1,792	2,000
Total Common Shares Outstanding	3,927	2,754	2,000	1,792	2,000
Working Capital	5,663	-1,002	-2,059	-1,920	-1,033
Book Value Per Share	5.83	7.65	9.56	10.62	3.16
Tangible Book Value	22,855	20,999	19,058	18,976	6,264
Tangible Book Value Per Share	5.82	7.63	9.53	10.59	3.13
Land	22,647	22,647	22,647	22,632	9,032
Buildings	-	8.34	5.19	5.19	5.19
Machinery	45.48	14.36	13.43	11.68	11.68
Construction In Progress	610.88	207.96	-	-	-

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