eTranzact International Plc (NGX:ETRANZACT)

eTranzact International Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,642	3,609	2,759	1,279	906.3	922.79
Short-Term Investments	2,428	2,220	1,834	1,748	1,709	1,742
Cash & Short-Term Investments	6,070	5,829	4,592	3,027	2,616	2,665
Cash Growth	6.59%	26.93%	51.71%	15.74%	-1.84%	23.77%
Accounts Receivable	77.19	197.05	112	76.69	399.62	276.59
Other Receivables	527.88	22.69	16.43	272	271.87	329.03
Receivables	605.07	219.73	128.43	348.69	671.49	605.62
Inventory	2,156	2,206	2,297	3,087	1,279	575.48
Prepaid Expenses	854.81	477.07	241.55	733.56	303.96	250.48
Restricted Cash	8,712	6,823	15,105	8,476	3,281	974.11
Other Current Assets	4,965	5,298	3,712	2,423	1,229	109.24
Total Current Assets	23,363	20,853	26,076	18,094	9,380	5,180
Property, Plant & Equipment	2,699	2,528	1,484	992.75	789.1	673.51
Other Intangible Assets	21.04	25.24	51.64	95.57	149.28	163.75
Other Long-Term Assets	593.56	593.57	593.57	593.57	593.57	758.98
Total Assets	26,677	24,001	28,205	19,776	10,911	6,776
Accounts Payable	129.8	205.08	159.55	109.44	78.82	134.12
Accrued Expenses	1,632	703.74	503.73	554.28	442.82	594.34
Current Portion of Long-Term Debt	-	71.43	71.43	71.43	76.31	32.51
Current Income Taxes Payable	1,958	1,602	1,113	542.39	219.06	149.48
Current Unearned Revenue	-	17.05	17.05	17.05	17.05	14.7
Other Current Liabilities	7,006	6,352	14,604	8,883	7,281	7,079
Total Current Liabilities	10,726	8,951	16,469	10,178	8,115	8,004
Long-Term Debt	193.01	139.44	201.55	249.02	292.47	261.08
Long-Term Unearned Revenue	56.25	39.2	56.29	73.35	90.4	92.6
Total Liabilities	10,976	9,130	16,727	10,500	8,498	8,358
Common Stock	4,600	4,600	4,600	4,600	3,317	2,100
Additional Paid-In Capital	7,374	7,374	7,374	7,374	2,970	646.88
Retained Earnings	3,727	2,897	-496.66	-2,698	-3,873	-4,329
Shareholders' Equity	15,701	14,871	11,478	9,276	2,414	-1,582
Total Liabilities & Equity	26,677	24,001	28,205	19,776	10,911	6,776
Total Debt	193.01	210.86	272.98	320.45	368.78	293.59
Net Cash (Debt)	5,877	5,618	4,319	2,707	2,247	2,371
Net Cash Growth	8.00%	30.07%	59.58%	20.47%	-5.24%	26.86%
Net Cash Per Share	0.64	0.61	0.47	0.37	0.37	0.56
Filing Date Shares Outstanding	9,200	9,200	9,200	9,200	6,635	4,200
Total Common Shares Outstanding	9,200	9,200	9,200	9,200	6,635	4,200
Working Capital	12,637	11,902	9,607	7,916	1,265	-2,825
Book Value Per Share	1.71	1.62	1.25	1.01	0.36	-0.38
Tangible Book Value	15,680	14,846	11,426	9,180	2,264	-1,746
Tangible Book Value Per Share	1.70	1.61	1.24	1.00	0.34	-0.42
Machinery	4,653	4,239	3,760	2,816	2,279	1,870

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