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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	13,183	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	13,183	4,592	3,027	2,616	2,665	2,153
Cash Growth	22.06%	51.71%	15.74%	-1.84%	23.77%	-15.97%
Accounts Receivable	6.97	112	76.69	399.62	276.59	652.89
Other Receivables	362.43	154.51	272	271.87	329.03	319.67
Receivables	369.39	266.5	348.69	671.49	605.62	972.56
Inventory	1,622	2,297	3,087	1,279	575.48	507.09
Prepaid Expenses	606.47	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	5,255	2,774	2,423	1,229	109.24	103.84
Total Current Assets	21,035	26,076	18,094	9,380	5,180	5,050
Property, Plant & Equipment	1,861	1,484	992.75	789.1	673.51	555.99
Long-Term Investments	-	-	-	-	-	456.76
Other Intangible Assets	30.54	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	23,520	28,205	19,776	10,911	6,776	6,883
Accounts Payable	130.71	159.55	109.44	78.82	134.12	93.31
Accrued Expenses	1,263	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	1,016	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	7,208	14,604	8,883	7,281	7,079	5,415
Total Current Liabilities	9,619	16,469	10,178	8,115	8,004	6,167
Long-Term Debt	209.91	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	9,902	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	1,644	-496.66	-2,698	-3,873	-4,329	-2,440
Shareholders' Equity	13,618	11,478	9,276	2,414	-1,582	306.7
Total Liabilities & Equity	23,520	28,205	19,776	10,911	6,776	6,883
Total Debt	209.91	272.98	320.45	368.78	293.59	283.83
Net Cash (Debt)	12,973	4,319	2,707	2,247	2,371	1,869
Net Cash Growth	23.07%	59.58%	20.47%	-5.24%	26.86%	-22.51%
Net Cash Per Share	1.41	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	11,416	9,607	7,916	1,265	-2,825	-1,117
Book Value Per Share	1.48	1.25	1.01	0.36	-0.38	0.07
Tangible Book Value	13,588	11,426	9,180	2,264	-1,746	132.44
Tangible Book Value Per Share	1.48	1.24	1.00	0.34	-0.42	0.03
Machinery	3,257	3,760	2,816	2,279	1,870	1,460
Construction In Progress	63.14	-	-	-	-	44.91

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