Livestock Feeds Plc (NGX:LIVESTOCK)

Livestock Feeds Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	630.06	633.85	1,191	597.26	477.84	342.61
Short-Term Investments	-	-	-	-	17.28	17.28
Cash & Short-Term Investments	630.06	633.85	1,191	597.26	495.12	359.89
Cash Growth	1.16%	-46.77%	99.35%	20.63%	37.57%	213.88%
Accounts Receivable	498.16	62.73	16.8	135.32	57.85	42
Other Receivables	18.82	37.13	77.51	145.63	810.9	13.81
Receivables	516.98	99.86	94.3	280.96	868.75	55.81
Inventory	11,284	6,735	19,391	10,995	4,947	9,508
Prepaid Expenses	125.87	184.65	206.1	90.4	14.62	44.39
Other Current Assets	34.88	69.4	66.47	64.86	29.95	40.08
Total Current Assets	12,592	7,723	20,948	12,028	6,355	10,008
Property, Plant & Equipment	2,499	2,304	2,239	1,151	865.34	784.76
Other Intangible Assets	73.24	102.03	144.78	197.54	237.29	34.85
Long-Term Deferred Tax Assets	-	-	54.18	-	-	-
Other Long-Term Assets	-	8.25	-	-	-	-
Total Assets	15,164	10,136	23,386	13,376	7,458	10,828

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	11,591	8,034	3,724	937.16	1,780	399.77
Accrued Expenses	606.14	632.93	1,178	547.33	250.86	298.23
Short-Term Debt	-	-	13,714	10,262	3,575	7,452
Current Portion of Leases	80.97	80.97	63.5	-	-	-
Current Income Taxes Payable	400.59	208.46	840.25	116.22	95.79	93.59
Current Unearned Revenue	-	-	-	-	4.97	-
Other Current Liabilities	43.86	70.48	105.7	63.79	70.82	39.59
Total Current Liabilities	12,723	9,027	19,626	11,926	5,777	8,283
Long-Term Leases	253.03	213.45	167.42	-	-	-
Pension & Post-Retirement Benefits	658.38	508.38	208.38	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	42
Total Liabilities	13,634	9,749	20,001	11,926	5,777	8,325

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	-663.46	-1,806	1,191	-743.11	-513.09	309.13
Shareholders' Equity	1,530	387.71	3,385	1,450	1,680	2,502
Total Liabilities & Equity	15,164	10,136	23,386	13,376	7,458	10,828

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	334	294.42	13,945	10,262	3,575	7,452
Net Cash (Debt)	296.07	339.43	-12,755	-9,664	-3,080	-7,092
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	0.10	0.11	-4.25	-3.22	-1.03	-2.36
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	-131.02	-1,304	1,323	101.79	577.62	1,725
Book Value Per Share	0.51	0.13	1.13	0.48	0.56	0.83
Tangible Book Value	1,457	285.68	3,240	1,253	1,443	2,468
Tangible Book Value Per Share	0.49	0.10	1.08	0.42	0.48	0.82
Buildings	306.61	306.61	299.41	287.31	277.64	275.1
Machinery	2,709	2,359	2,009	1,753	1,520	1,309
Construction In Progress	960.1	955.03	953	471.03	300.22	272.82

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 24, 2026

Data Sources Report a data error