Eterna Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	5,224	4,749	5,939	6,895	11,160	6,426
Cash & Short-Term Investments	5,224	4,749	5,939	6,895	11,160	6,426
Cash Growth	9.57%	-20.02%	-13.88%	-38.21%	73.66%	212.51%
Accounts Receivable	10,042	5,874	8,349	4,080	3,278	2,245
Other Receivables	-	196.62	0.21	2,104	4,146	4,224
Receivables	10,042	6,310	8,618	6,333	7,509	6,469
Inventory	37,809	57,980	23,669	27,242	11,190	12,038
Prepaid Expenses	651.65	274.4	200.99	149.97	130.79	85.73
Other Current Assets	-	6,631	10,993	2,298	9,584	5,908
Total Current Assets	53,727	75,945	49,420	42,918	39,574	30,926
Property, Plant & Equipment	15,851	15,674	16,619	13,833	14,026	14,466
Long-Term Investments	575.38	575.38	575.38	575.38	575.38	625.38
Other Intangible Assets	263.86	-	0.12	18.55	40.57	64.45
Long-Term Deferred Tax Assets	-	-	808.36	2,296	-	-
Total Assets	70,417	92,195	67,423	59,640	54,216	46,082
Accounts Payable	12,464	6,000	1,920	9,335	7,567	9,273
Accrued Expenses	-	2,088	1,500	890.1	2,027	1,214
Short-Term Debt	-	-	4,303	-	407.18	1,190
Current Portion of Long-Term Debt	35,611	59,857	37,339	43,230	26,429	18,867
Current Income Taxes Payable	2,064	1,799	1,672	977.48	704.78	247.02
Current Unearned Revenue	-	723.13	976.46	446.09	309	620
Other Current Liabilities	-	2,431	2,879	1,048	2,081	222.69
Total Current Liabilities	50,139	72,899	50,589	55,927	39,525	31,634
Long-Term Debt	9,057	9,457	11,733	-	-	1,060
Long-Term Leases	-	-	-	-	-	147.66
Long-Term Deferred Tax Liabilities	1,835	1,835	-	-	1,365	951.21
Other Long-Term Liabilities	232.97	235.71	250.03	211.84	194.98	170.87
Total Liabilities	61,264	84,427	62,572	56,138	41,086	33,964
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	2,704	1,319	-1,598	-2,946	6,682	5,670
Total Common Equity	9,152	7,768	4,850	3,502	13,131	12,118
Minority Interest	-0	-0	-0	-0	-0	0.04
Shareholders' Equity	9,152	7,768	4,850	3,502	13,131	12,118
Total Liabilities & Equity	70,417	92,195	67,423	59,640	54,216	46,082
Total Debt	44,668	69,314	53,375	43,230	26,836	21,265
Net Cash (Debt)	-39,444	-64,565	-47,436	-36,335	-15,676	-14,839
Net Cash Per Share	-30.19	-49.51	-36.37	-27.86	-12.02	-11.38
Filing Date Shares Outstanding	1,307	1,304	1,304	1,304	1,304	1,304
Total Common Shares Outstanding	1,307	1,304	1,304	1,304	1,304	1,304
Working Capital	3,588	3,046	-1,169	-13,009	48.67	-707.72
Book Value Per Share	7.01	5.96	3.72	2.69	10.07	9.29
Tangible Book Value	8,889	7,768	4,850	3,483	13,090	12,054
Tangible Book Value Per Share	6.80	5.96	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	-	13,240	12,220	10,374	9,699	9,418
Construction In Progress	-	1,100	2,627	915.14	1,007	1,664

Source: S&P Global Market Intelligence. Standard template. Financial Sources.