Learn Africa Plc (NGX: LEARNAFRCA)

Learn Africa Balance Sheet

Financials in millions NGN. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	312.28	488.97	1,056	274.78	508.7	177.85
Cash & Short-Term Investments	352.28	488.97	1,056	274.78	508.7	177.85
Cash Growth	-21.98%	-53.68%	284.21%	-45.98%	186.03%	-70.86%
Accounts Receivable	295.06	444.4	761	1,672	973.85	1,102
Other Receivables	-	0.85	2.4	1.69	54.22	5.68
Receivables	295.06	445.69	763.86	1,674	1,029	1,108
Inventory	2,702	2,746	2,226	2,029	2,042	2,404
Prepaid Expenses	101.37	41.82	37.73	36.7	23.66	14.02
Other Current Assets	63.11	65.18	35.54	36.24	73.7	96.03
Total Current Assets	3,514	3,788	4,119	4,051	3,677	3,800
Property, Plant & Equipment	541.2	559.87	485.5	371.84	234.87	297.03
Other Intangible Assets	9.57	12	-	4	12.19	7.34
Long-Term Deferred Tax Assets	157.97	157.97	282.86	228.01	220.47	161.1
Other Long-Term Assets	345	345	305	290	322.67	747.91
Total Assets	4,568	4,863	5,192	4,945	4,467	5,013
Accounts Payable	18.63	142.61	129.85	245.46	299.9	678.84
Accrued Expenses	648.26	593.47	648.05	574.91	322.84	357.86
Short-Term Debt	-	-	2.29	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	22.65	130.61
Current Income Taxes Payable	106.23	106.23	247.38	193.62	193.79	204.07
Current Unearned Revenue	-	-	-	-	-	0
Other Current Liabilities	392.03	412.26	374.95	415.97	399.26	535.6
Total Current Liabilities	1,165	1,255	1,403	1,430	1,238	1,907
Other Long-Term Liabilities	-	-	-0	-	-	-
Total Liabilities	1,165	1,255	1,403	1,430	1,238	1,907
Common Stock	385.73	385.73	385.73	385.73	385.73	385.73
Additional Paid-In Capital	1,940	1,940	1,940	1,940	1,940	1,940
Retained Earnings	1,009	1,215	1,396	1,121	835.14	712.62
Comprensive Income & Other	67.7	67.7	67.7	67.7	67.7	67.7
Shareholders' Equity	3,403	3,608	3,790	3,515	3,229	3,106
Total Liabilities & Equity	4,568	4,863	5,192	4,945	4,467	5,013
Total Debt	-	-	2.29	-	22.65	130.61
Net Cash (Debt)	352.28	488.97	1,053	274.78	486.05	47.24
Net Cash Growth	132.47%	-53.58%	283.38%	-43.47%	928.93%	-90.32%
Net Cash Per Share	-	0.56	1.21	0.32	0.56	0.05
Filing Date Shares Outstanding	-	867.88	867.88	867.88	867.88	867.88
Total Common Shares Outstanding	-	867.88	867.88	867.88	867.88	867.88
Working Capital	2,349	2,533	2,717	2,621	2,439	1,893
Book Value Per Share	-	4.16	4.37	4.05	3.72	3.58
Tangible Book Value	3,393	3,596	3,790	3,511	3,217	3,099
Tangible Book Value Per Share	-	4.14	4.37	4.05	3.71	3.57
Land	111.58	111.58	108.38	108.38	-	142.46
Buildings	141.82	141.82	142.8	133.8	142.46	-
Machinery	1,003	1,002	888.63	755.67	837.56	835.98
Construction In Progress	-	-	10.75	-	-	-

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