Oando Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	544,919	439,883	221,775	73,318	20,832	28,111
Short-Term Investments	29,389	29,576	2,798	2,111	923.7	1,463
Trading Asset Securities	1,110	1,089	442.67	138.65	59.56	55.22
Cash & Short-Term Investments	575,418	470,548	225,016	75,568	21,815	29,629
Cash Growth	121.78%	109.12%	197.77%	246.40%	-26.37%	92.11%
Accounts Receivable	706,451	493,117	617,186	563,564	286,617	54,899
Other Receivables	1,995,349	1,687,341	137,630	99,646	51,782	-
Receivables	2,701,800	2,180,457	754,815	663,211	338,398	54,899
Inventory	48,985	46,087	46,847	7,615	1,807	35,839
Prepaid Expenses	153,304	129,222	68,467	13,368	3,751	2,159
Other Current Assets	119,725	15,281	4,732	55,788	6,440	13,346
Total Current Assets	3,653,444	2,841,596	1,099,878	815,549	372,211	135,873
Property, Plant & Equipment	2,825,780	2,935,503	3,193,319	1,040,518	470,525	439,384
Long-Term Investments	6,336	5,946	7,842	5,047	1,747	2,859
Goodwill	865,000	900,168	962,924	564,084	281,636	272,824
Other Intangible Assets	86,869	89,267	68,150	58,353	30,864	47,078
Long-Term Accounts Receivable	-	-	463,976	175,976	86,559	87,729
Long-Term Deferred Tax Assets	115,949	120,663	60,515	-	633.75	-
Other Long-Term Assets	335,550	552,542	577,554	16,592	8,153	12,305
Total Assets	7,888,927	7,445,685	6,434,159	2,676,118	1,252,330	998,051
Accounts Payable	1,101,069	1,042,633	1,288,939	1,061,109	522,218	299,775
Accrued Expenses	1,517,025	1,179,983	764,946	310,833	132,618	93,581
Short-Term Debt	-	17,003	66,429	-	-	-
Current Portion of Long-Term Debt	1,732,733	2,061,849	1,247,066	771,398	396,871	293,613
Current Portion of Leases	472.69	825.75	8,043	2,336	41.5	549.9
Current Income Taxes Payable	336,287	446,540	522,303	194,124	84,644	66,136
Current Unearned Revenue	29,656	361.57	637.09	300.57	561.94	-
Other Current Liabilities	1,944,550	1,854,331	520,182	108,027	52,101	51,517
Total Current Liabilities	6,661,793	6,603,526	4,418,545	2,448,128	1,189,055	805,172
Long-Term Debt	968,903	616,518	1,458,388	46,946	110,466	167,169
Long-Term Leases	161.72	218.85	23,363	3,545	3,576	5,833
Pension & Post-Retirement Benefits	89,273	92,690	2,114	1,557	470.83	480.33
Long-Term Deferred Tax Liabilities	146,327	170,345	81,011	16,459	3,681	3,204
Other Long-Term Liabilities	552,918	529,359	811,716	426,662	142,288	143,139
Total Liabilities	8,419,376	8,012,657	6,795,139	2,943,297	1,449,536	1,124,996
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	-17,720	-88,487	-292,498	-506,008	-568,004	-478,649
Treasury Stock	-350,382	-378,786	-	-	-	-
Comprehensive Income & Other	-307,348	-245,468	-215,878	74,013	195,833	173,146
Total Common Equity	-492,645	-529,937	-325,572	-249,190	-189,367	-122,699
Minority Interest	-37,804	-37,035	-35,408	-17,988	-7,839	-4,246
Shareholders' Equity	-530,449	-566,972	-360,979	-267,179	-197,206	-126,945
Total Liabilities & Equity	7,888,927	7,445,685	6,434,159	2,676,118	1,252,330	998,051
Total Debt	2,702,271	2,696,415	2,803,291	824,225	510,954	467,164
Net Cash (Debt)	-2,126,853	-2,225,867	-2,578,275	-748,657	-489,139	-437,536
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-265.86	-216.83	-207.40	-55.59	-33.53	-29.99
Filing Date Shares Outstanding	9,568	10,365	13,467	14,590	14,590	14,590
Total Common Shares Outstanding	9,568	10,365	13,467	14,590	14,590	14,590
Working Capital	-3,008,349	-3,761,930	-3,318,667	-1,632,579	-816,844	-669,299
Book Value Per Share	-51.49	-51.13	-24.17	-17.08	-12.98	-8.41
Tangible Book Value	-1,444,514	-1,519,372	-1,356,646	-871,627	-501,867	-442,601
Tangible Book Value Per Share	-150.98	-146.59	-100.74	-59.74	-34.40	-30.34
Land	4,108	3,147	446.85	868.93	868.93	868.93
Machinery	75,493	77,167	77,842	42,437	22,253	20,688