Premier Paints 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	Mar '26 Mar 31, 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	0.44	1.92	0.94	1.98	0.17	0.09
Cash & Short-Term Investments	0.44	1.92	0.94	1.98	0.17	0.09
Cash Growth	-3.70%	103.93%	-52.45%	1072.19%	94.25%	-7.45%
Accounts Receivable	0.04	0.26	0.15	1.3	0.56	-0.01
Other Receivables	-	-	-	-	0.03	0.16
Receivables	0.04	0.26	0.15	1.3	0.59	0.15
Inventory	0.11	0.25	0.78	4.35	6.26	4.86
Other Current Assets	-	0	-	-	0	0
Total Current Assets	0.59	2.43	1.87	7.62	7.02	5.09
Property, Plant & Equipment	156.88	159.31	169.05	179.05	188.69	199.85
Other Long-Term Assets	-	-0	-0	-0	-	-0
Total Assets	157.47	161.74	170.92	186.67	195.71	204.94
Accounts Payable	191.37	7.05	9	214.73	6.7	8.21
Accrued Expenses	-	89.07	114.9	-	129.05	112.05
Short-Term Debt	180.59	180.59	180.59	180.59	180.59	180.59
Current Income Taxes Payable	1.43	1.43	0.73	0.99	0.41	0.34
Other Current Liabilities	-	91.96	76.05	-	89.07	94.5
Total Current Liabilities	373.39	370.09	381.27	396.31	405.82	395.69
Long-Term Deferred Tax Liabilities	9.56	9.56	9.56	9.56	9.56	9.56
Other Long-Term Liabilities	0	-	-	-	0	-
Total Liabilities	382.95	379.65	390.83	405.87	415.38	405.25
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	-486.34	-478.77	-480.76	-480.05	-480.53	-461.16
Comprehensive Income & Other	181.15	181.15	181.15	181.15	181.15	181.15
Shareholders' Equity	-225.48	-217.91	-219.91	-219.2	-219.67	-200.31
Total Liabilities & Equity	157.47	161.74	170.92	186.67	195.71	204.94
Total Debt	180.59	180.59	180.59	180.59	180.59	180.59
Net Cash (Debt)	-180.15	-178.67	-179.65	-178.61	-180.42	-180.5
Net Cash Per Share	-0.28	-1.45	-1.46	-1.45	-1.47	-1.47
Filing Date Shares Outstanding	12,618	123	123	123	135.33	123
Total Common Shares Outstanding	12,618	123	123	123	135.33	123
Working Capital	-372.8	-367.66	-379.4	-388.69	-398.8	-390.6
Book Value Per Share	-0.02	-1.77	-1.79	-1.78	-1.62	-1.63
Tangible Book Value	-225.48	-217.91	-219.91	-219.2	-219.67	-200.31
Tangible Book Value Per Share	-0.02	-1.77	-1.79	-1.78	-1.62	-1.63
Land	-	33	33	33	33	33
Buildings	-	224	224	224	224	224
Machinery	-	56.29	56.29	56.29	56.29	56.29

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