NGX:NEIMETH Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Sep '22 Sep 30, 2022
Cash & Equivalents	1,555	2,147	2,429	448.37	810.49
Cash & Short-Term Investments	1,555	2,147	2,429	448.37	810.49
Cash Growth	-27.57%	-11.63%	441.78%	-44.68%	-59.98%
Accounts Receivable	1,025	1,272	757.72	1,299	1,209
Other Receivables	317.01	344.14	-	-	-
Receivables	1,342	1,616	803.82	1,355	1,264
Inventory	3,894	1,868	2,106	1,719	1,732
Prepaid Expenses	109.64	50.61	40.6	21.46	103.93
Other Current Assets	64.59	52.78	34.42	77.99	41.39
Total Current Assets	6,966	5,735	5,414	3,622	3,951
Property, Plant & Equipment	4,263	4,209	3,665	2,855	2,436
Other Intangible Assets	9.5	19	-	-	-
Other Long-Term Assets	2,776	2,025	1,101	34.01	34.23
Total Assets	14,014	11,987	10,179	6,512	6,422
Accounts Payable	396.88	168.62	117.5	113.09	94.65
Accrued Expenses	351.78	3,990	2,197	998.55	762.98
Short-Term Debt	-	201.99	176.35	-	913.16
Current Portion of Long-Term Debt	2,653	4,859	3,883	2,158	1,096
Current Portion of Leases	10.52	28.79	40.64	-	-
Current Income Taxes Payable	111.43	87.23	68.82	86.77	103.92
Current Unearned Revenue	78.61	90.02	406.71	119.04	76.93
Other Current Liabilities	210.46	192.61	255.2	154.51	149.7
Total Current Liabilities	3,812	9,618	7,145	3,630	3,198
Long-Term Debt	6,955	294.67	288.18	1,487	1,322
Long-Term Unearned Revenue	238.07	316.69	102.51	509.21	702.17
Long-Term Deferred Tax Liabilities	380.52	106.23	106.23	106.23	106.23
Total Liabilities	11,386	10,336	7,642	5,733	5,328
Common Stock	2,137	2,137	2,137	949.58	949.58
Additional Paid-In Capital	2,378	2,378	2,378	8.82	27.38
Retained Earnings	-1,886	-2,863	-1,977	-179.63	117
Shareholders' Equity	2,628	1,652	2,537	778.77	1,094
Total Liabilities & Equity	14,014	11,987	10,179	6,512	6,422
Total Debt	9,618	5,385	4,388	3,645	3,331
Net Cash (Debt)	-8,063	-3,238	-1,959	-3,197	-2,521
Net Cash Per Share	-1.89	-0.76	-0.46	-1.68	-1.33
Filing Date Shares Outstanding	4,273	4,273	4,273	1,899	1,899
Total Common Shares Outstanding	4,273	4,273	4,273	1,899	1,899
Working Capital	3,154	-3,883	-1,732	-7.53	753.78
Book Value Per Share	0.62	0.39	0.59	0.41	0.58
Tangible Book Value	2,619	1,633	2,537	778.77	1,094
Tangible Book Value Per Share	0.61	0.38	0.59	0.41	0.58
Land	85.87	85.87	85.87	85.87	85.87
Buildings	346.52	253.44	183.63	165.75	163.68
Machinery	2,649	1,931	1,804	1,930	1,833
Construction In Progress	2,832	3,440	2,966	1,883	1,538

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.