Eterna Plc (NGX: ETERNA)

Eterna Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	6,644	6,895	11,160	6,426	2,056	1,171
Cash & Short-Term Investments	6,644	6,895	11,160	6,426	2,056	1,171
Cash Growth	-15.74%	-38.21%	73.66%	212.51%	75.59%	-71.02%
Accounts Receivable	8,059	4,080	3,278	2,245	2,612	2,422
Other Receivables	3,339	2,790	4,146	4,224	1,603	934.76
Receivables	11,607	7,019	7,509	6,469	4,215	3,356
Inventory	21,883	27,242	11,190	12,038	6,900	5,297
Prepaid Expenses	273.29	149.97	130.79	85.73	101.18	120.93
Other Current Assets	2,954	1,611	9,584	5,908	8,405	6,117
Total Current Assets	43,361	42,918	39,574	30,926	21,677	16,062
Property, Plant & Equipment	15,546	13,833	14,026	14,466	13,445	11,817
Long-Term Investments	575.38	575.38	575.38	625.38	569.38	558.87
Other Intangible Assets	3.2	18.55	40.57	64.45	76.24	96
Long-Term Deferred Tax Assets	2,296	2,296	-	-	-	-
Total Assets	61,782	59,640	54,216	46,082	35,768	28,533
Accounts Payable	1,845	9,335	7,567	9,273	6,157	4,320
Accrued Expenses	1,886	890.1	2,027	1,214	357.29	180.1
Short-Term Debt	3,909	-	407.18	1,190	1,206	1,016
Current Portion of Long-Term Debt	38,783	43,230	26,429	18,867	10,845	7,671
Current Income Taxes Payable	1,589	977.48	704.78	247.02	121.45	471.6
Current Unearned Revenue	-	398	309	620	-	-
Other Current Liabilities	6,827	1,096	2,081	222.69	1,777	451.38
Total Current Liabilities	54,838	55,927	39,525	31,634	20,463	14,110
Long-Term Debt	-	-	-	1,060	448.74	345.43
Long-Term Leases	-	-	-	147.66	213.27	10.16
Long-Term Deferred Tax Liabilities	-	-	1,365	951.21	1,161	1,559
Other Long-Term Liabilities	3,292	211.84	194.98	170.87	131.88	100.61
Total Liabilities	58,130	56,138	41,086	33,964	22,419	16,126
Common Stock	652.07	652.07	652.07	652.07	652.07	652.07
Additional Paid-In Capital	5,796	5,796	5,796	5,796	5,796	5,796
Retained Earnings	-2,796	-2,946	6,682	5,670	6,901	5,960
Total Common Equity	3,652	3,502	13,131	12,118	13,349	12,408
Minority Interest	-0	-0	-0	0.04	0.05	0.06
Shareholders' Equity	3,652	3,502	13,131	12,118	13,349	12,408
Total Liabilities & Equity	61,782	59,640	54,216	46,082	35,768	28,533
Total Debt	42,692	43,230	26,836	21,265	12,713	9,042
Net Cash (Debt)	-36,048	-36,335	-15,676	-14,839	-10,656	-7,871
Net Cash Per Share	-27.66	-27.86	-12.02	-11.38	-8.17	-6.04
Filing Date Shares Outstanding	1,304	1,304	1,304	1,304	1,304	1,304
Total Common Shares Outstanding	1,304	1,304	1,304	1,304	1,304	1,304
Working Capital	-11,477	-13,009	48.67	-707.72	1,214	1,952
Book Value Per Share	2.80	2.69	10.07	9.29	10.24	9.51
Tangible Book Value	3,649	3,483	13,090	12,054	13,273	12,312
Tangible Book Value Per Share	2.80	2.67	10.04	9.24	10.18	9.44
Land	2,478	2,478	2,478	5,930	5,686	4,119
Buildings	4,723	4,606	4,406	-	-	-
Machinery	12,003	10,374	9,699	9,418	8,871	8,506
Construction In Progress	1,777	915.14	1,007	1,664	821.91	553.16

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