Ellah Lakes Balance Sheet

Financials in millions NGN. Fiscal year is January - December.

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022
Cash & Equivalents	843.37	3,055	5,900	243.26	6.21	90.38
Short-Term Investments	-	-	-	-	-	232.62
Cash & Short-Term Investments	843.37	3,055	5,900	243.26	6.21	323.01
Cash Growth	5195.56%	-48.23%	2325.51%	3819.12%	-98.08%	12.41%
Other Receivables	166.69	161.98	18.13	2.84	2.14	2
Receivables	166.69	161.98	18.13	2.84	2.14	2
Inventory	-	5.31	-	96.26	-	4.08
Prepaid Expenses	64.41	67.79	57.37	17.78	3.22	3.17
Other Current Assets	-	0.57	-	-	230.79	-
Total Current Assets	1,076	3,290	5,976	360.15	242.36	332.25
Property, Plant & Equipment	24,954	24,894	24,521	23,447	22,974	22,820
Goodwill	57.69	57.69	57.69	57.69	57.69	57.69
Other Long-Term Assets	13.66	15.64	496.88	686.8	161.17	150
Total Assets	26,102	28,257	31,051	24,552	23,436	23,360
Accounts Payable	5.68	5.68	5.68	107.13	114.71	66.83
Accrued Expenses	-	251.07	257.02	744.95	803.87	291.35
Short-Term Debt	-	188	-	713.32	959.09	1,659
Current Income Taxes Payable	0.57	0.57	0.57	0.57	0.57	0.57
Current Unearned Revenue	-	8.75	84.33	469.73	-	-
Other Current Liabilities	343.27	93.11	530.65	-	422.63	235.13
Total Current Liabilities	349.53	547.18	878.26	2,036	2,301	2,252
Long-Term Debt	7,421	203.67	447.42	658	1,218	940
Long-Term Deferred Tax Liabilities	0.09	0.09	0.09	0.09	0.84	0.52
Other Long-Term Liabilities	37.29	7,076	7,065	9.56	0	333.63
Total Liabilities	7,808	7,827	8,391	2,703	3,520	3,527
Common Stock	1,929	15,144	17,086	16,957	19,116	19,033
Additional Paid-In Capital	8,203	-	-	-	-	-
Retained Earnings	-9,975	-	-	-	-	-
Comprehensive Income & Other	18,137	-	-	-	-	-
Total Common Equity	18,294	15,144	17,086	16,957	19,116	19,033
Minority Interest	-	5,286	5,574	4,892	799.9	799.9
Shareholders' Equity	18,294	20,430	22,660	21,848	19,916	19,833
Total Liabilities & Equity	26,102	28,257	31,051	24,552	23,436	23,360
Total Debt	7,421	391.67	447.42	1,371	2,177	2,599
Net Cash (Debt)	-6,577	2,663	5,453	-1,128	-2,171	-2,276
Net Cash Growth	-	-51.17%	-	-	-	-
Net Cash Per Share	-1.59	0.69	1.40	-0.40	-1.10	-1.16
Filing Date Shares Outstanding	3,858	3,858	3,858	2,754	2,000	1,792
Total Common Shares Outstanding	3,858	3,858	3,858	2,754	2,000	1,792
Working Capital	726.93	2,743	5,098	-1,676	-2,059	-1,920
Book Value Per Share	4.74	3.93	4.43	6.16	9.56	10.62
Tangible Book Value	18,236	15,086	17,029	16,899	19,058	18,976
Tangible Book Value Per Share	4.73	3.91	4.41	6.14	9.53	10.59
Land	22,697	22,647	22,647	22,647	22,647	22,632
Buildings	232.29	192.14	16.97	8.34	5.19	5.19
Machinery	936.18	918.42	754.85	222.32	13.43	11.68