eTranzact International Plc (NGX:ETRANZACT)

eTranzact International Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	17,149	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	17,149	6,653	5,829	4,592	3,027	2,616
Cash Growth	268.31%	14.13%	26.93%	51.71%	15.74%	-1.84%
Accounts Receivable	1,131	394.24	197.05	112	76.69	399.62
Other Receivables	-	93.88	22.69	16.43	272	271.87
Receivables	1,131	488.12	219.73	128.43	348.69	671.49
Inventory	1,419	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	8,214	7,298	5,230	3,712	2,423	1,229
Total Current Assets	27,913	41,962	20,853	26,076	18,094	9,380
Property, Plant & Equipment	3,691	3,568	2,528	1,484	992.75	789.1
Other Intangible Assets	13.46	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	32,211	46,140	24,001	28,205	19,776	10,911

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	13,814	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	689.44	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	14,503	29,846	8,951	16,469	10,178	8,115
Long-Term Debt	92.32	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	14,642	29,950	9,130	16,727	10,500	8,498

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	5,595	4,216	2,897	-496.66	-2,698	-3,873
Shareholders' Equity	17,570	16,191	14,871	11,478	9,276	2,414
Total Liabilities & Equity	32,211	46,140	24,001	28,205	19,776	10,911

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	92.32	146.71	210.86	272.98	320.45	368.78
Net Cash (Debt)	17,057	6,506	5,618	4,319	2,707	2,247
Net Cash Growth	279.09%	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	13,409	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	17,556	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

Data Source: S&P Global Market Intelligence Last updated: Oct 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 3, 2026

Data Sources Report a data error