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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	12,471	3,609	2,759	1,279	906.3	922.79
Short-Term Investments	-	2,220	1,834	1,748	1,709	1,742
Cash & Short-Term Investments	12,471	5,829	4,592	3,027	2,616	2,665
Cash Growth	-5.40%	26.93%	51.71%	15.74%	-1.84%	23.77%
Accounts Receivable	870.29	197.05	112	76.69	399.62	276.59
Other Receivables	-	22.69	16.43	272	271.87	329.03
Receivables	870.29	219.73	128.43	348.69	671.49	605.62
Inventory	1,880	2,206	2,297	3,087	1,279	575.48
Prepaid Expenses	-	477.07	241.55	733.56	303.96	250.48
Restricted Cash	-	6,823	15,105	8,476	3,281	974.11
Other Current Assets	6,107	5,298	3,712	2,423	1,229	109.24
Total Current Assets	21,328	20,853	26,076	18,094	9,380	5,180
Property, Plant & Equipment	3,495	2,528	1,484	992.75	789.1	673.51
Other Intangible Assets	17.69	25.24	51.64	95.57	149.28	163.75
Other Long-Term Assets	593.57	593.57	593.57	593.57	593.57	758.98
Total Assets	25,435	24,001	28,205	19,776	10,911	6,776
Accounts Payable	7,964	205.08	159.55	109.44	78.82	134.12
Accrued Expenses	-	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	1,130	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	-	6,352	14,604	8,883	7,281	7,079
Total Current Liabilities	9,094	8,951	16,469	10,178	8,115	8,004
Long-Term Debt	156.74	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	9,307	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	4,154	2,897	-496.66	-2,698	-3,873	-4,329
Shareholders' Equity	16,128	14,871	11,478	9,276	2,414	-1,582
Total Liabilities & Equity	25,435	24,001	28,205	19,776	10,911	6,776
Total Debt	156.74	210.86	272.98	320.45	368.78	293.59
Net Cash (Debt)	12,314	5,618	4,319	2,707	2,247	2,371
Net Cash Growth	-5.07%	30.07%	59.58%	20.47%	-5.24%	26.86%
Net Cash Per Share	-	0.61	0.47	0.37	0.37	0.56
Filing Date Shares Outstanding	-	9,200	9,200	9,200	6,635	4,200
Total Common Shares Outstanding	-	9,200	9,200	9,200	6,635	4,200
Working Capital	12,234	11,902	9,607	7,916	1,265	-2,825
Book Value Per Share	-	1.62	1.25	1.01	0.36	-0.38
Tangible Book Value	16,110	14,846	11,426	9,180	2,264	-1,746
Tangible Book Value Per Share	-	1.61	1.24	1.00	0.34	-0.42
Machinery	-	4,239	3,760	2,816	2,279	1,870

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