Oando PLC (NGX: OANDO)

Oando Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	74,681	74,681	20,832	28,111	14,566	32,809
Short-Term Investments	1,901	1,901	923.7	1,463	804.96	767.65
Trading Asset Securities	-	-	59.56	55.22	51.79	48.22
Cash & Short-Term Investments	76,582	76,582	21,815	29,629	15,423	33,624
Cash Growth	251.05%	251.05%	-26.37%	92.11%	-54.13%	206.57%
Accounts Receivable	1,191,696	1,191,696	284,717	54,899	36,641	41,547
Other Receivables	209,402	209,402	51,782	-	2,860	77,344
Receivables	1,401,098	1,401,098	336,499	54,899	39,501	118,891
Inventory	11,051	11,051	1,807	35,839	5,265	24,542
Prepaid Expenses	12,729	12,729	3,751	2,159	2,168	3,488
Other Current Assets	10,832	10,832	6,440	13,346	8,115	8,324
Total Current Assets	1,512,292	1,512,292	370,312	135,873	70,473	188,870
Property, Plant & Equipment	806,568	806,568	470,525	439,384	921,382	410,496
Long-Term Investments	3,500	3,500	1,747	2,859	2,339	1,783
Goodwill	564,084	564,084	281,636	272,824	257,302	228,614
Other Intangible Assets	64,375	64,375	30,864	47,078	44,576	42,257
Long-Term Accounts Receivable	178,290	178,290	88,459	87,729	82,330	73,511
Long-Term Deferred Tax Assets	1,321	1,321	633.75	-	-	3,596
Other Long-Term Assets	12,842	12,842	8,153	12,305	10,795	8,836
Total Assets	3,143,270	3,143,270	1,252,330	998,051	1,389,196	957,963
Accounts Payable	1,789,098	1,789,098	522,218	299,775	213,211	251,503
Accrued Expenses	281,272	281,272	132,618	93,581	63,933	39,676
Short-Term Debt	-	-	-	-	109,655	108,610
Current Portion of Long-Term Debt	692,393	692,393	396,871	293,613	143,842	122,921
Current Portion of Leases	2,336	2,336	41.5	549.9	5,148	3,345
Current Income Taxes Payable	191,314	191,314	84,644	66,136	50,476	35,081
Current Unearned Revenue	1,208	1,208	561.94	-	4,745	-
Other Current Liabilities	107,449	107,449	52,101	51,517	57,621	60,340
Total Current Liabilities	3,065,070	3,065,070	1,189,055	805,172	648,631	621,476
Long-Term Debt	128,981	128,981	110,466	167,169	166,133	130,635
Long-Term Leases	3,545	3,545	3,576	5,833	19,961	19,617
Long-Term Deferred Tax Liabilities	4,275	4,275	3,681	3,204	3,171	12,658
Other Long-Term Liabilities	176,370	176,370	142,288	143,139	618,627	106,393
Total Liabilities	3,379,617	3,379,617	1,449,536	1,124,996	1,456,879	890,955
Common Stock	6,216	6,216	6,216	6,216	6,216	6,216
Additional Paid-In Capital	176,589	176,589	176,589	176,589	176,589	176,589
Retained Earnings	-488,036	-488,036	-568,004	-478,649	-424,259	-304,753
Comprensive Income & Other	91,617	91,617	195,833	173,146	155,734	150,857
Total Common Equity	-213,615	-213,615	-189,367	-122,699	-85,720	28,908
Minority Interest	-22,732	-22,732	-7,839	-4,246	18,037	38,100
Shareholders' Equity	-236,347	-236,347	-197,206	-126,945	-67,683	67,008
Total Liabilities & Equity	3,143,270	3,143,270	1,252,330	998,051	1,389,196	957,963
Total Debt	827,255	827,255	510,954	467,164	444,738	385,129
Net Cash (Debt)	-750,672	-750,672	-489,139	-437,536	-429,315	-351,504
Net Cash Per Share	-60.39	-60.39	-39.35	-35.20	-34.53	-28.28
Filing Date Shares Outstanding	12,431	12,431	12,431	12,431	12,431	12,431
Total Common Shares Outstanding	12,431	12,431	12,431	12,431	12,431	12,431
Working Capital	-1,552,778	-1,552,778	-818,743	-669,299	-578,158	-432,606
Book Value Per Share	-17.18	-17.18	-15.23	-9.87	-6.90	2.33
Tangible Book Value	-842,073	-842,073	-501,867	-442,601	-387,598	-241,964
Tangible Book Value Per Share	-67.74	-67.74	-40.37	-35.60	-31.18	-19.46
Land	868.93	868.93	868.93	868.93	868.93	869.38
Machinery	42,910	42,910	22,253	20,688	19,189	17,009

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