eTranzact International Plc (NGX: ETRANZACT)

eTranzact International 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	21,713	2,759	1,279	906.3	922.79	2,153
Short-Term Investments	-	1,834	1,748	1,709	1,742	-
Cash & Short-Term Investments	21,713	4,592	3,027	2,616	2,665	2,153
Cash Growth	82.93%	51.71%	15.74%	-1.84%	23.77%	-15.97%
Accounts Receivable	-71.94	112	76.69	399.62	276.59	652.89
Other Receivables	335.22	154.51	272	271.87	329.03	319.67
Receivables	263.29	266.5	348.69	671.49	605.62	972.56
Inventory	2,031	2,297	3,087	1,279	575.48	507.09
Prepaid Expenses	665.18	1,042	733.56	303.96	250.48	72.43
Restricted Cash	-	15,105	8,476	3,281	974.11	1,242
Other Current Assets	5,219	2,774	2,423	1,229	109.24	103.84
Total Current Assets	29,892	26,076	18,094	9,380	5,180	5,050
Property, Plant & Equipment	1,369	1,484	992.75	789.1	673.51	555.99
Long-Term Investments	-	-	-	-	-	456.76
Other Intangible Assets	36.18	51.64	95.57	149.28	163.75	174.26
Other Long-Term Assets	593.57	593.57	593.57	593.57	758.98	645.92
Total Assets	31,890	28,205	19,776	10,911	6,776	6,883
Accounts Payable	128.44	159.55	109.44	78.82	134.12	93.31
Accrued Expenses	1,194	503.73	554.28	442.82	594.34	426.96
Current Portion of Long-Term Debt	-	71.43	71.43	76.31	32.51	20.45
Current Income Taxes Payable	646.29	1,113	542.39	219.06	149.48	198.66
Current Unearned Revenue	-	17.05	17.05	17.05	14.7	12.31
Other Current Liabilities	16,856	14,604	8,883	7,281	7,079	5,415
Total Current Liabilities	18,824	16,469	10,178	8,115	8,004	6,167
Long-Term Debt	236.85	201.55	249.02	292.47	261.08	263.38
Long-Term Unearned Revenue	73.34	56.29	73.35	90.4	92.6	107.29
Long-Term Deferred Tax Liabilities	-	-	-	-	-	39.05
Total Liabilities	19,134	16,727	10,500	8,498	8,358	6,577
Common Stock	4,600	4,600	4,600	3,317	2,100	2,100
Additional Paid-In Capital	7,374	7,374	7,374	2,970	646.88	646.88
Retained Earnings	781.49	-496.66	-2,698	-3,873	-4,329	-2,440
Shareholders' Equity	12,756	11,478	9,276	2,414	-1,582	306.7
Total Liabilities & Equity	31,890	28,205	19,776	10,911	6,776	6,883
Total Debt	236.85	272.98	320.45	368.78	293.59	283.83
Net Cash (Debt)	21,476	4,319	2,707	2,247	2,371	1,869
Net Cash Growth	85.33%	59.58%	20.47%	-5.24%	26.86%	-22.51%
Net Cash Per Share	2.33	0.47	0.37	0.37	0.56	0.44
Filing Date Shares Outstanding	9,200	9,200	9,200	6,635	4,200	4,200
Total Common Shares Outstanding	9,200	9,200	9,200	6,635	4,200	4,200
Working Capital	11,068	9,607	7,916	1,265	-2,825	-1,117
Book Value Per Share	1.39	1.25	1.01	0.36	-0.38	0.07
Tangible Book Value	12,720	11,426	9,180	2,264	-1,746	132.44
Tangible Book Value Per Share	1.38	1.24	1.00	0.34	-0.42	0.03
Machinery	2,554	3,760	2,816	2,279	1,870	1,460
Construction In Progress	-	-	-	-	-	44.91

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