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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	686.32	1,191	597.26	477.84	342.61	93.99
Short-Term Investments	-	-	-	17.28	17.28	20.67
Cash & Short-Term Investments	686.32	1,191	597.26	495.12	359.89	114.66
Cash Growth	-54.05%	99.35%	20.63%	37.57%	213.88%	88.98%
Accounts Receivable	1,126	16.8	135.32	57.85	42	31.9
Other Receivables	30.7	77.51	145.63	810.9	13.81	23.66
Receivables	1,157	94.3	280.96	868.75	55.81	55.56
Inventory	13,028	19,391	10,995	4,947	9,508	5,408
Prepaid Expenses	148.92	206.1	90.4	14.62	44.39	31.53
Other Current Assets	57.56	66.47	64.86	29.95	40.08	29.12
Total Current Assets	15,078	20,948	12,028	6,355	10,008	5,639
Property, Plant & Equipment	2,331	2,239	1,151	865.34	784.76	835.56
Other Intangible Assets	116.43	144.78	197.54	237.29	34.85	-
Long-Term Deferred Tax Assets	54.18	54.18	-	-	-	-
Total Assets	17,580	23,386	13,376	7,458	10,828	6,474
Accounts Payable	3,589	3,724	937.16	1,780	399.77	2,111
Accrued Expenses	5,687	1,178	547.33	250.86	298.23	207.06
Short-Term Debt	4,307	13,714	10,262	3,575	7,452	1,993
Current Income Taxes Payable	172.5	840.25	116.22	95.79	93.59	43.03
Current Unearned Revenue	-	-	-	4.97	-	-
Other Current Liabilities	56.02	105.7	63.79	70.82	39.59	47.09
Total Current Liabilities	13,811	19,562	11,926	5,777	8,283	4,401
Long-Term Leases	277.48	230.92	-	-	-	-
Pension & Post-Retirement Benefits	433.38	208.38	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	-	42	-
Total Liabilities	14,522	20,001	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	864.79	1,191	-743.11	-513.09	309.13	-120.57
Shareholders' Equity	3,058	3,385	1,450	1,680	2,502	2,073
Total Liabilities & Equity	17,580	23,386	13,376	7,458	10,828	6,474
Total Debt	4,584	13,945	10,262	3,575	7,452	1,993
Net Cash (Debt)	-3,898	-12,755	-9,664	-3,080	-7,092	-1,879
Net Cash Per Share	-1.30	-4.25	-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	1,267	1,386	101.79	577.62	1,725	1,237
Book Value Per Share	1.02	1.13	0.48	0.56	0.83	0.69
Tangible Book Value	2,942	3,240	1,253	1,443	2,468	2,073
Tangible Book Value Per Share	0.98	1.08	0.42	0.48	0.82	0.69
Land	-	-	-	-	-	75
Buildings	306.61	299.41	287.31	277.64	275.1	321.69
Machinery	2,323	2,009	1,753	1,520	1,309	1,200
Construction In Progress	949.16	953	471.03	300.22	272.82	283.24

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