Livestock Feeds Plc (NGX: LIVESTOCK)

Livestock Feeds Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,191	1,191	597.26	477.84	342.61	93.99
Short-Term Investments	-	-	17.28	17.28	17.28	20.67
Cash & Short-Term Investments	1,191	1,191	614.54	495.12	359.89	114.66
Cash Growth	93.75%	93.75%	24.12%	37.57%	213.88%	88.98%
Accounts Receivable	152.62	152.62	135.32	57.85	42	31.9
Other Receivables	-	-	145.63	810.9	13.81	23.66
Receivables	152.62	152.62	280.96	868.75	55.81	55.56
Inventory	19,335	19,335	10,995	4,947	9,508	5,408
Prepaid Expenses	349.67	349.67	90.4	14.62	44.39	31.53
Other Current Assets	22.9	22.9	47.58	29.95	40.08	29.12
Total Current Assets	21,050	21,050	12,028	6,355	10,008	5,639
Property, Plant & Equipment	1,935	1,935	1,151	865.34	784.76	835.56
Other Intangible Assets	144.78	144.78	197.54	237.29	34.85	-
Other Long-Term Assets	-0	-0	-	-	-	-
Total Assets	23,131	23,131	13,376	7,458	10,828	6,474
Accounts Payable	5,275	5,275	937.16	1,780	399.77	2,111
Accrued Expenses	-	-	547.33	250.86	298.23	207.06
Short-Term Debt	13,714	13,714	10,262	3,575	7,452	1,993
Current Income Taxes Payable	922.23	922.23	116.22	95.79	93.59	43.03
Current Unearned Revenue	-	-	-	4.97	-	-
Other Current Liabilities	23.62	23.62	63.79	70.82	39.59	47.09
Total Current Liabilities	19,935	19,935	11,926	5,777	8,283	4,401
Long-Term Deferred Tax Liabilities	-	-	-	-	42	-
Total Liabilities	19,935	19,935	11,926	5,777	8,325	4,401
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	1,002	1,002	-743.11	-513.09	309.13	-120.57
Shareholders' Equity	3,196	3,196	1,450	1,680	2,502	2,073
Total Liabilities & Equity	23,131	23,131	13,376	7,458	10,828	6,474
Total Debt	13,714	13,714	10,262	3,575	7,452	1,993
Net Cash (Debt)	-12,524	-12,524	-9,647	-3,080	-7,092	-1,879
Net Cash Per Share	-4.17	-4.17	-3.22	-1.03	-2.36	-0.63
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	1,116	1,116	101.79	577.62	1,725	1,237
Book Value Per Share	1.07	1.07	0.48	0.56	0.83	0.69
Tangible Book Value	3,051	3,051	1,253	1,443	2,468	2,073
Tangible Book Value Per Share	1.02	1.02	0.42	0.48	0.82	0.69
Land	-	-	-	-	-	75
Buildings	-	-	287.31	277.64	275.1	321.69
Machinery	-	-	1,753	1,520	1,309	1,200
Construction In Progress	-	-	471.03	300.22	272.82	283.24

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