eTranzact International 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	3,736	3,609	2,759	1,279	906.3
Short-Term Investments	2,950	2,220	1,834	1,748	1,709
Cash & Short-Term Investments	6,686	5,829	4,592	3,027	2,616
Cash Growth	14.70%	26.93%	51.71%	15.74%	-1.84%
Accounts Receivable	418.48	197.05	112	76.69	399.62
Other Receivables	595	22.69	16.43	272	271.87
Receivables	1,013	219.73	128.43	348.69	671.49
Inventory	1,755	2,206	2,297	3,087	1,279
Prepaid Expenses	766.34	477.07	241.55	733.56	303.96
Restricted Cash	25,002	6,823	15,105	8,476	3,281
Other Current Assets	6,791	5,298	3,712	2,423	1,229
Total Current Assets	42,013	20,853	26,076	18,094	9,380
Property, Plant & Equipment	3,568	2,528	1,484	992.75	789.1
Other Intangible Assets	16.63	25.24	51.64	95.57	149.28
Other Long-Term Assets	593.57	593.57	593.57	593.57	593.57
Total Assets	46,192	24,001	28,205	19,776	10,911
Accounts Payable	374.65	205.08	159.55	109.44	78.82
Accrued Expenses	1,790	703.74	503.73	554.28	442.82
Current Portion of Long-Term Debt	-	71.43	71.43	71.43	76.31
Current Income Taxes Payable	1,371	1,602	1,113	542.39	219.06
Current Unearned Revenue	-	17.05	17.05	17.05	17.05
Other Current Liabilities	25,771	6,352	14,604	8,883	7,281
Total Current Liabilities	29,307	8,951	16,469	10,178	8,115
Long-Term Debt	138.64	139.44	201.55	249.02	292.47
Long-Term Unearned Revenue	56.25	39.2	56.29	73.35	90.4
Total Liabilities	29,502	9,130	16,727	10,500	8,498
Common Stock	4,600	4,600	4,600	4,600	3,317
Additional Paid-In Capital	7,374	7,374	7,374	7,374	2,970
Retained Earnings	4,716	2,897	-496.66	-2,698	-3,873
Shareholders' Equity	16,690	14,871	11,478	9,276	2,414
Total Liabilities & Equity	46,192	24,001	28,205	19,776	10,911
Total Debt	138.64	210.86	272.98	320.45	368.78
Net Cash (Debt)	6,547	5,618	4,319	2,707	2,247
Net Cash Growth	16.53%	30.07%	59.58%	20.47%	-5.24%
Net Cash Per Share	0.71	0.61	0.47	0.37	0.37
Filing Date Shares Outstanding	9,200	9,200	9,200	9,200	6,635
Total Common Shares Outstanding	9,200	9,200	9,200	9,200	6,635
Working Capital	12,707	11,902	9,607	7,916	1,265
Book Value Per Share	1.81	1.62	1.25	1.01	0.36
Tangible Book Value	16,673	14,846	11,426	9,180	2,264
Tangible Book Value Per Share	1.81	1.61	1.24	1.00	0.34
Machinery	6,473	4,239	3,760	2,816	2,279

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