Premier Paints Plc (NGX:PREMPAINTS)

Premier Paints Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	0.36	0.94	1.98	0.17	0.09	0.09
Cash & Short-Term Investments	0.36	0.94	1.98	0.17	0.09	0.09
Cash Growth	-40.03%	-52.45%	1072.19%	94.25%	-7.45%	-95.51%
Accounts Receivable	0.34	0.15	1.3	0.56	-0.01	0.65
Other Receivables	-	-	-	0.03	0.16	0.78
Receivables	0.34	0.15	1.3	0.59	0.15	1.42
Inventory	0.32	0.78	4.35	6.26	4.86	7.76
Other Current Assets	0	-	-	0	0	-
Total Current Assets	1.02	1.87	7.62	7.02	5.09	9.27
Property, Plant & Equipment	164.18	169.05	179.05	188.69	199.85	210.6
Other Long-Term Assets	-	-0	-0	-	-0	-
Total Assets	165.2	170.92	186.67	195.71	204.94	219.87
Accounts Payable	195.5	9	214.73	6.7	8.21	6.97
Accrued Expenses	-	106.74	-	129.05	112.05	100.19
Short-Term Debt	180.59	180.59	180.59	180.59	180.59	180.59
Current Income Taxes Payable	0.94	0.73	0.99	0.41	0.34	0.23
Other Current Liabilities	-	84.2	-	89.07	94.5	100.01
Total Current Liabilities	377.04	381.27	396.31	405.82	395.69	387.99
Long-Term Deferred Tax Liabilities	9.56	9.56	9.56	9.56	9.56	9.78
Other Long-Term Liabilities	0	-	-	0	-	-
Total Liabilities	386.59	390.83	405.87	415.38	405.25	397.77
Common Stock	61.5	61.5	61.5	61.5	61.5	61.5
Additional Paid-In Capital	18.21	18.21	18.21	18.21	18.21	18.21
Retained Earnings	-482.25	-480.76	-480.05	-480.53	-461.16	-438.76
Comprehensive Income & Other	181.15	181.15	181.15	181.15	181.15	181.15
Shareholders' Equity	-221.4	-219.91	-219.2	-219.67	-200.31	-177.9
Total Liabilities & Equity	165.2	170.92	186.67	195.71	204.94	219.87
Total Debt	180.59	180.59	180.59	180.59	180.59	180.59
Net Cash (Debt)	-180.23	-179.65	-178.61	-180.42	-180.5	-180.5
Net Cash Per Share	-1.14	-1.46	-1.45	-1.47	-1.47	-1.47
Filing Date Shares Outstanding	123	123	123	135.33	123	123
Total Common Shares Outstanding	123	123	123	135.33	123	123
Working Capital	-376.02	-379.4	-388.69	-398.8	-390.6	-378.71
Book Value Per Share	-1.80	-1.79	-1.78	-1.62	-1.63	-1.45
Tangible Book Value	-221.4	-219.91	-219.2	-219.67	-200.31	-177.9
Tangible Book Value Per Share	-1.80	-1.79	-1.78	-1.62	-1.63	-1.45
Land	-	33	33	33	33	33
Buildings	-	224	224	224	224	224
Machinery	-	56.29	56.29	56.29	56.29	61.61

Source: S&P Global Market Intelligence. Standard template. Financial Sources.