Eterna Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	4,745	5,939	6,895	11,160	6,426
Cash & Short-Term Investments	4,745	5,939	6,895	11,160	6,426
Cash Growth	-20.11%	-13.88%	-38.21%	73.66%	212.51%
Accounts Receivable	4,009	8,349	4,080	3,278	2,245
Other Receivables	4,083	0.21	2,104	4,146	4,224
Receivables	8,337	8,618	6,333	7,509	6,469
Inventory	59,145	23,669	27,242	11,190	12,038
Prepaid Expenses	274.4	200.99	149.97	130.79	85.73
Other Current Assets	4,646	10,993	2,298	9,584	5,908
Total Current Assets	77,147	49,420	42,918	39,574	30,926
Property, Plant & Equipment	15,754	16,619	13,833	14,026	14,466
Long-Term Investments	575.38	575.38	575.38	575.38	625.38
Other Intangible Assets	-	0.12	18.55	40.57	64.45
Long-Term Deferred Tax Assets	-	808.36	2,296	-	-
Total Assets	93,477	67,423	59,640	54,216	46,082
Accounts Payable	3,643	2,343	9,335	7,567	9,273
Accrued Expenses	3,495	1,077	890.1	2,027	1,214
Short-Term Debt	-	4,303	-	407.18	1,190
Current Portion of Long-Term Debt	60,058	37,339	43,230	26,429	18,867
Current Income Taxes Payable	1,808	1,672	977.48	704.78	247.02
Current Unearned Revenue	762.58	976.46	446.09	309	620
Other Current Liabilities	4,817	2,879	1,048	2,081	222.69
Total Current Liabilities	74,583	50,589	55,927	39,525	31,634
Long-Term Debt	9,457	11,733	-	-	1,060
Long-Term Leases	-	-	-	-	147.66
Long-Term Deferred Tax Liabilities	2,004	-	-	1,365	951.21
Other Long-Term Liabilities	299.06	250.03	211.84	194.98	170.87
Total Liabilities	86,343	62,572	56,138	41,086	33,964
Common Stock	652.07	652.07	652.07	652.07	652.07
Additional Paid-In Capital	5,796	5,796	5,796	5,796	5,796
Retained Earnings	685.67	-1,598	-2,946	6,682	5,670
Total Common Equity	7,134	4,850	3,502	13,131	12,118
Minority Interest	-0	-0	-0	-0	0.04
Shareholders' Equity	7,134	4,850	3,502	13,131	12,118
Total Liabilities & Equity	93,477	67,423	59,640	54,216	46,082
Total Debt	69,515	53,375	43,230	26,836	21,265
Net Cash (Debt)	-64,770	-47,436	-36,335	-15,676	-14,839
Net Cash Per Share	-49.66	-36.37	-27.86	-12.02	-11.38
Filing Date Shares Outstanding	1,304	1,304	1,304	1,304	1,304
Total Common Shares Outstanding	1,304	1,304	1,304	1,304	1,304
Working Capital	2,564	-1,169	-13,009	48.67	-707.72
Book Value Per Share	5.47	3.72	2.69	10.07	9.29
Tangible Book Value	7,134	4,850	3,483	13,090	12,054
Tangible Book Value Per Share	5.47	3.72	2.67	10.04	9.24
Land	2,763	2,478	2,478	2,478	5,930
Buildings	5,405	4,819	4,606	4,406	-
Machinery	13,332	12,220	10,374	9,699	9,418
Construction In Progress	1,058	2,627	915.14	1,007	1,664

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