Livestock Feeds Plc (NGX: LIVESTOCK)

Livestock Feeds 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	1,494	597.26	477.84	342.61	93.99	40
Short-Term Investments	-	17.28	17.28	17.28	20.67	20.67
Cash & Short-Term Investments	1,494	614.54	495.12	359.89	114.66	60.67
Cash Growth	728.72%	24.12%	37.57%	213.88%	88.98%	-56.18%
Accounts Receivable	271.06	135.32	57.85	42	31.9	105.28
Other Receivables	18.65	145.63	810.9	13.81	23.66	48.75
Receivables	289.7	280.96	868.75	55.81	55.56	154.03
Inventory	10,677	10,995	4,947	9,508	5,408	2,869
Prepaid Expenses	95.44	90.4	14.62	44.39	31.53	23.47
Other Current Assets	57.36	47.58	29.95	40.08	29.12	68.21
Total Current Assets	12,613	12,028	6,355	10,008	5,639	3,175
Property, Plant & Equipment	1,391	1,151	865.34	784.76	835.56	858.66
Other Intangible Assets	157.94	197.54	237.29	34.85	-	0.04
Total Assets	14,162	13,376	7,458	10,828	6,474	4,034
Accounts Payable	3,451	937.16	1,780	399.77	2,111	1,343
Accrued Expenses	2,899	547.33	250.86	298.23	207.06	78.95
Short-Term Debt	4,166	10,262	3,575	7,452	1,993	955.27
Current Income Taxes Payable	710.41	116.22	95.79	93.59	43.03	6.43
Current Unearned Revenue	-	-	4.97	-	-	50.11
Other Current Liabilities	70.64	63.79	70.82	39.59	47.09	31
Total Current Liabilities	11,297	11,926	5,777	8,283	4,401	2,464
Long-Term Deferred Tax Liabilities	-	-	-	42	-	-
Total Liabilities	11,297	11,926	5,777	8,325	4,401	2,464
Common Stock	1,500	1,500	1,500	1,500	1,500	1,500
Additional Paid-In Capital	693.34	693.34	693.34	693.34	693.34	693.34
Retained Earnings	672.45	-743.11	-513.09	309.13	-120.57	-623.75
Shareholders' Equity	2,866	1,450	1,680	2,502	2,073	1,570
Total Liabilities & Equity	14,162	13,376	7,458	10,828	6,474	4,034
Total Debt	4,166	10,262	3,575	7,452	1,993	955.27
Net Cash (Debt)	-2,672	-9,647	-3,080	-7,092	-1,879	-894.6
Net Cash Per Share	-0.89	-3.22	-1.03	-2.36	-0.63	-0.30
Filing Date Shares Outstanding	3,000	3,000	3,000	3,000	3,000	3,000
Total Common Shares Outstanding	3,000	3,000	3,000	3,000	3,000	3,000
Working Capital	1,316	101.79	577.62	1,725	1,237	710.89
Book Value Per Share	0.96	0.48	0.56	0.83	0.69	0.52
Tangible Book Value	2,708	1,253	1,443	2,468	2,073	1,570
Tangible Book Value Per Share	0.90	0.42	0.48	0.82	0.69	0.52
Land	-	-	-	-	75	75
Buildings	310.3	287.31	277.64	275.1	321.69	316.84
Machinery	1,833	1,753	1,520	1,309	1,200	1,180
Construction In Progress	760.01	471.03	300.22	272.82	283.24	197.77

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