Eterna Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	2,271	5,939	6,895	11,160	6,426	2,056
Cash & Short-Term Investments	2,271	5,939	6,895	11,160	6,426	2,056
Cash Growth	-65.82%	-13.88%	-38.21%	73.66%	212.51%	75.59%
Accounts Receivable	6,456	8,349	4,080	3,278	2,245	2,612
Other Receivables	3,887	0.21	2,104	4,146	4,224	1,603
Receivables	10,589	8,618	6,333	7,509	6,469	4,215
Inventory	22,263	23,669	27,242	11,190	12,038	6,900
Prepaid Expenses	378.01	200.99	149.97	130.79	85.73	101.18
Other Current Assets	5,495	10,993	2,298	9,584	5,908	8,405
Total Current Assets	40,995	49,420	42,918	39,574	30,926	21,677
Property, Plant & Equipment	15,748	16,619	13,833	14,026	14,466	13,445
Long-Term Investments	575.38	575.38	575.38	575.38	625.38	569.38
Other Intangible Assets	-	0.12	18.55	40.57	64.45	76.24
Long-Term Deferred Tax Assets	820.3	808.36	2,296	-	-	-
Total Assets	58,139	67,423	59,640	54,216	46,082	35,768
Accounts Payable	2,822	2,343	9,335	7,567	9,273	6,157
Accrued Expenses	1,623	1,077	890.1	2,027	1,214	357.29
Short-Term Debt	1,932	4,303	-	407.18	1,190	1,206
Current Portion of Long-Term Debt	26,592	37,339	43,230	26,429	18,867	10,845
Current Income Taxes Payable	1,137	1,672	977.48	704.78	247.02	121.45
Current Unearned Revenue	1,389	976.46	446.09	309	620	-
Other Current Liabilities	7,049	2,879	1,048	2,081	222.69	1,777
Total Current Liabilities	42,543	50,589	55,927	39,525	31,634	20,463
Long-Term Debt	10,125	11,733	-	-	1,060	448.74
Long-Term Leases	-	-	-	-	147.66	213.27
Long-Term Deferred Tax Liabilities	-	-	-	1,365	951.21	1,161
Other Long-Term Liabilities	294.24	250.03	211.84	194.98	170.87	131.88
Total Liabilities	52,963	62,572	56,138	41,086	33,964	22,419
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	-1,272	-1,598	-2,946	6,682	5,670	6,901
Total Common Equity	5,176	4,850	3,502	13,131	12,118	13,349
Minority Interest	-0	-0	-0	-0	0.04	0.05
Shareholders' Equity	5,176	4,850	3,502	13,131	12,118	13,349
Total Liabilities & Equity	58,139	67,423	59,640	54,216	46,082	35,768
Total Debt	38,649	53,375	43,230	26,836	21,265	12,713
Net Cash (Debt)	-36,378	-47,436	-36,335	-15,676	-14,839	-10,656
Net Cash Per Share	-27.07	-36.37	-27.86	-12.02	-11.38	-8.17
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	-1,548	-1,169	-13,009	48.67	-707.72	1,214
Book Value Per Share	3.97	3.72	2.69	10.07	9.29	10.24
Tangible Book Value	5,176	4,850	3,483	13,090	12,054	13,273
Tangible Book Value Per Share	3.97	3.72	2.67	10.04	9.24	10.18
Land	2,763	2,478	2,478	2,478	5,930	5,686
Buildings	5,359	4,819	4,606	4,406	-	-
Machinery	13,219	12,220	10,374	9,699	9,418	8,871
Construction In Progress	806.64	2,627	915.14	1,007	1,664	821.91

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.