Presco Plc (NGX: PRESCO)

Presco 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	11,459	9,793	10,105	22,365	2,585	5,935
Cash & Short-Term Investments	11,459	9,793	10,105	22,365	2,585	5,935
Cash Growth	-39.37%	-3.08%	-54.82%	765.14%	-56.44%	111.00%
Accounts Receivable	-2,820	11,048	5,446	7,452	6,192	6,115
Other Receivables	29,479	4,896	1,287	2,146	740.96	683.64
Receivables	26,659	15,944	6,733	9,597	6,933	6,798
Inventory	47,713	42,462	18,469	19,432	10,487	8,383
Other Current Assets	0	330.39	401.58	484.01	29.47	34.09
Total Current Assets	85,832	68,530	35,708	51,878	20,035	21,150
Property, Plant & Equipment	121,464	101,700	96,543	88,578	53,734	49,860
Other Intangible Assets	64.64	87.9	118.91	149.76	0.07	0.12
Other Long-Term Assets	-0	-	-	-	-	-
Total Assets	207,360	170,318	132,369	140,606	73,769	71,010
Accounts Payable	1,889	8,512	7,658	28,782	9,062	5,978
Accrued Expenses	-	5,428	3,143	2,641	401.52	488.83
Short-Term Debt	0.01	7,305	2,253	28,843	6,364	7,093
Current Portion of Long-Term Debt	4,352	2,743	3,572	5,498	6,425	9,155
Current Portion of Leases	78.34	78.34	61.21	53.46	33.51	33.51
Current Income Taxes Payable	16,269	10,441	10,525	5,398	628.18	1,562
Current Unearned Revenue	791.88	776.33	369.94	826.68	267.49	261.1
Other Current Liabilities	25,678	666.23	1,208	1,417	2,078	1,714
Total Current Liabilities	49,058	35,950	28,791	73,460	25,260	26,286
Long-Term Debt	53,962	57,661	57,853	22,373	6,810	8,488
Long-Term Leases	1,012	2,584	2,488	2,512	186.53	186.53
Long-Term Unearned Revenue	447.37	447.37	412.25	455.92	466.37	682.7
Long-Term Deferred Tax Liabilities	15,854	13,970	7,313	10,946	9,056	6,785
Other Long-Term Liabilities	0	-	-	-	-	-
Total Liabilities	122,731	113,155	98,209	110,825	42,718	43,122
Common Stock	500	500	500	500	500	500
Additional Paid-In Capital	1,174	1,174	1,174	1,174	1,174	1,174
Retained Earnings	83,967	56,501	32,431	45,843	29,518	26,256
Comprehensive Income & Other	-1,012	-1,012	56.31	-17,735	-140.09	-41.74
Shareholders' Equity	84,629	57,163	34,161	29,781	31,051	27,888
Total Liabilities & Equity	207,360	170,318	132,369	140,606	73,769	71,010
Total Debt	59,405	70,371	66,228	59,280	19,820	24,956
Net Cash (Debt)	-47,946	-60,578	-56,124	-36,915	-17,235	-19,021
Net Cash Per Share	-47.95	-60.58	-56.12	-36.92	-17.23	-19.02
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	36,774	32,580	6,917	-21,582	-5,225	-5,136
Book Value Per Share	84.63	57.16	34.16	29.78	31.05	27.89
Tangible Book Value	84,564	57,075	34,042	29,632	31,051	27,888
Tangible Book Value Per Share	84.56	57.08	34.04	29.63	31.05	27.89
Land	-	6,623	6,623	5,723	5,723	2,218
Buildings	-	6,294	5,828	4,960	3,408	3,227
Machinery	-	44,546	44,148	38,917	18,435	13,873
Construction In Progress	-	28,099	22,583	18,129	17,238	25,111

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