eTranzact International Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	27,796	3,702	3,445	2,759	1,279	906.3
Short-Term Investments	-	2,951	2,384	1,834	1,748	1,709
Cash & Short-Term Investments	27,796	6,653	5,829	4,592	3,027	2,616
Cash Growth	357.91%	14.13%	26.93%	51.71%	15.74%	-1.84%
Accounts Receivable	1,143	394.24	197.05	112	76.69	399.62
Other Receivables	-	93.88	22.69	16.43	272	271.87
Receivables	1,143	488.12	219.73	128.43	348.69	671.49
Inventory	1,847	1,755	2,206	2,297	3,087	1,279
Prepaid Expenses	-	766.35	544.88	241.55	733.56	303.96
Restricted Cash	-	25,002	6,823	15,105	8,476	3,281
Other Current Assets	7,868	7,298	5,230	3,712	2,423	1,229
Total Current Assets	38,653	41,962	20,853	26,076	18,094	9,380
Property, Plant & Equipment	4,244	3,568	2,528	1,484	992.75	789.1
Other Intangible Assets	15.58	16.64	25.24	51.64	95.57	149.28
Other Long-Term Assets	593.57	593.57	593.57	593.57	593.57	593.57
Total Assets	43,506	46,140	24,001	28,205	19,776	10,911
Accounts Payable	24,311	374.65	205.08	159.55	109.44	78.82
Accrued Expenses	-	1,790	1,526	503.73	554.28	442.82
Current Portion of Long-Term Debt	-	71.43	71.43	71.43	71.43	76.31
Current Income Taxes Payable	2,124	1,821	1,602	1,113	542.39	219.06
Current Unearned Revenue	-	17.05	17.05	17.05	17.05	17.05
Other Current Liabilities	-	25,771	5,529	14,604	8,883	7,281
Total Current Liabilities	26,435	29,846	8,951	16,469	10,178	8,115
Long-Term Debt	128.35	75.28	139.44	201.55	249.02	292.47
Long-Term Unearned Revenue	39.2	22.15	39.2	56.29	73.35	90.4
Long-Term Deferred Tax Liabilities	6.77	6.77	-	-	-	-
Total Liabilities	26,609	29,950	9,130	16,727	10,500	8,498
Common Stock	4,600	4,600	4,600	4,600	4,600	3,317
Additional Paid-In Capital	7,374	7,374	7,374	7,374	7,374	2,970
Retained Earnings	4,923	4,216	2,897	-496.66	-2,698	-3,873
Shareholders' Equity	16,897	16,191	14,871	11,478	9,276	2,414
Total Liabilities & Equity	43,506	46,140	24,001	28,205	19,776	10,911
Total Debt	128.35	146.71	210.86	272.98	320.45	368.78
Net Cash (Debt)	27,667	6,506	5,618	4,319	2,707	2,247
Net Cash Growth	370.77%	15.80%	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	12,219	12,117	11,902	9,607	7,916	1,265
Book Value Per Share	-	1.76	1.62	1.25	1.01	0.36
Tangible Book Value	16,882	16,174	14,846	11,426	9,180	2,264
Tangible Book Value Per Share	-	1.76	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.