Learn Africa Plc (NGX:LEARNAFRCA)

Learn Africa Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	259.1	1,228	488.97	1,056	274.78	508.7
Cash & Short-Term Investments	301.95	1,228	488.97	1,056	274.78	508.7
Cash Growth	-16.38%	151.07%	-53.68%	284.21%	-45.98%	186.03%
Accounts Receivable	1,126	255.67	444.4	761	1,672	973.85
Other Receivables	-	0.4	0.85	2.4	1.69	54.22
Receivables	1,126	256.18	445.69	763.86	1,674	1,029
Inventory	2,961	3,196	2,746	2,226	2,029	2,042
Prepaid Expenses	77.72	48.46	41.82	37.73	36.7	23.66
Other Current Assets	3.6	6.46	65.18	35.54	36.24	73.7
Total Current Assets	4,470	4,734	3,788	4,119	4,051	3,677
Property, Plant & Equipment	600.55	572.85	559.87	485.5	371.84	234.87
Other Intangible Assets	7.56	12.91	12	-	4	12.19
Long-Term Deferred Tax Assets	212.12	212.12	157.97	282.86	228.01	220.47
Other Long-Term Assets	376	376	345	305	290	322.67
Total Assets	5,666	5,908	4,863	5,192	4,945	4,467
Accounts Payable	189.07	304.29	142.61	129.85	245.46	299.9
Accrued Expenses	954.82	759.7	618	648.05	574.91	322.84
Short-Term Debt	-	-	-	2.29	-	-
Current Portion of Long-Term Debt	-	-	-	-	-	22.65
Current Income Taxes Payable	109.2	309.15	106.23	247.38	193.62	193.79
Current Unearned Revenue	-	30.62	10.46	-	-	-
Other Current Liabilities	345.12	421.27	377.27	374.95	415.97	399.26
Total Current Liabilities	1,598	1,825	1,255	1,403	1,430	1,238
Other Long-Term Liabilities	0	-	-	-0	-	-
Total Liabilities	1,598	1,825	1,255	1,403	1,430	1,238
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	1,674	1,690	1,215	1,396	1,121	835.14
Comprehensive Income & Other	67.7	67.7	67.7	67.7	67.7	67.7
Shareholders' Equity	4,068	4,083	3,608	3,790	3,515	3,229
Total Liabilities & Equity	5,666	5,908	4,863	5,192	4,945	4,467
Total Debt	-	-	-	2.29	-	22.65
Net Cash (Debt)	301.95	1,228	488.97	1,053	274.78	486.05
Net Cash Growth	394.13%	151.07%	-53.58%	283.38%	-43.47%	928.93%
Net Cash Per Share	0.35	1.41	0.56	1.21	0.32	0.56
Filing Date Shares Outstanding	867.88	867.88	867.88	867.88	867.88	867.88
Total Common Shares Outstanding	867.88	867.88	867.88	867.88	867.88	867.88
Working Capital	2,872	2,909	2,533	2,717	2,621	2,439
Book Value Per Share	4.69	4.70	4.16	4.37	4.05	3.72
Tangible Book Value	4,060	4,070	3,596	3,790	3,511	3,217
Tangible Book Value Per Share	4.68	4.69	4.14	4.37	4.05	3.71
Land	298.82	111.58	111.58	108.38	108.38	-
Buildings	-	141.82	141.82	142.8	133.8	142.46
Machinery	1,111	1,081	1,002	888.63	755.67	837.56
Construction In Progress	-	27.3	-	10.75	-	-

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