Neimeth International Pharmaceuticals Plc (NGX:NEIMETH)

NGX:NEIMETH Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Sep 30, 2022	Sep 30, 2021
Cash & Equivalents	2,158	2,147	2,429	448.37	810.49	2,025
Cash & Short-Term Investments	2,158	2,147	2,429	448.37	810.49	2,025
Cash Growth	5.85%	-11.63%	441.78%	-44.68%	-59.98%	-23.14%
Accounts Receivable	897.56	1,272	757.72	1,299	1,209	1,211
Receivables	897.56	1,288	803.82	1,355	1,264	1,244
Inventory	3,986	2,196	2,106	1,719	1,732	1,464
Prepaid Expenses	-	50.61	40.6	21.46	103.93	18.58
Other Current Assets	113.53	52.78	34.42	77.99	41.39	75.36
Total Current Assets	7,155	5,735	5,414	3,622	3,951	4,828
Property, Plant & Equipment	4,155	4,209	3,665	2,855	2,436	1,412
Other Intangible Assets	11.87	19	-	-	-	-
Other Long-Term Assets	2,025	2,025	1,101	34.01	34.23	35.1
Total Assets	13,346	11,987	10,179	6,512	6,422	6,275
Accounts Payable	5,512	168.62	117.5	113.09	94.65	140.32
Accrued Expenses	-	3,990	2,197	998.55	762.98	502.24
Short-Term Debt	201.92	201.99	176.35	-	913.16	13.57
Current Portion of Long-Term Debt	4,759	4,859	3,883	2,158	1,096	1,100
Current Portion of Leases	17.9	28.79	40.64	-	-	-
Current Income Taxes Payable	49.22	87.23	68.82	86.77	103.92	135.73
Current Unearned Revenue	316.69	316.69	406.71	119.04	76.93	76.93
Other Current Liabilities	-	192.61	255.2	154.51	149.7	150.96
Total Current Liabilities	10,857	9,845	7,145	3,630	3,198	2,119
Long-Term Debt	301.2	294.67	288.18	1,487	1,322	1,933
Long-Term Unearned Revenue	90.02	90.02	102.51	509.21	702.17	702.17
Long-Term Deferred Tax Liabilities	106.23	106.23	106.23	106.23	106.23	106.23
Total Liabilities	11,354	10,336	7,642	5,733	5,328	4,861
Common Stock	2,137	2,137	2,137	949.58	949.58	949.58
Additional Paid-In Capital	2,378	2,378	2,378	8.82	27.38	104.88
Retained Earnings	-2,523	-2,863	-1,977	-179.63	117	359.61
Shareholders' Equity	1,992	1,652	2,537	778.77	1,094	1,414
Total Liabilities & Equity	13,346	11,987	10,179	6,512	6,422	6,275
Total Debt	5,280	5,385	4,388	3,645	3,331	3,046
Net Cash (Debt)	-3,122	-3,238	-1,959	-3,197	-2,521	-1,021
Net Cash Per Share	-0.68	-0.76	-0.46	-1.68	-1.33	-0.54
Filing Date Shares Outstanding	4,275	4,273	4,273	1,899	1,899	1,899
Total Common Shares Outstanding	4,275	4,273	4,273	1,899	1,899	1,899
Working Capital	-3,702	-4,110	-1,732	-7.53	753.78	2,708
Book Value Per Share	0.47	0.39	0.59	0.41	0.58	0.74
Tangible Book Value	1,980	1,633	2,537	778.77	1,094	1,414
Tangible Book Value Per Share	0.46	0.38	0.59	0.41	0.58	0.74
Land	-	85.87	85.87	85.87	85.87	85.87
Buildings	-	253.44	183.63	165.75	163.68	132.24
Machinery	-	1,931	1,804	1,930	1,833	1,481
Construction In Progress	-	3,440	2,966	1,883	1,538	778.61

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.