Presco 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	136,540	262,575	31,403	9,793	10,105	22,365
Cash & Short-Term Investments	136,540	262,575	31,403	9,793	10,105	22,365
Cash Growth	93.32%	736.16%	220.66%	-3.08%	-54.82%	765.14%
Accounts Receivable	8,053	38,345	21,343	11,048	5,446	7,452
Other Receivables	24,572	8,588	15,285	4,896	1,287	2,146
Receivables	32,625	46,934	36,628	15,944	6,733	9,597
Inventory	183,881	168,420	101,253	42,462	18,469	19,432
Other Current Assets	-	2,046	1,470	330.39	401.58	484.01
Total Current Assets	353,047	479,975	170,753	68,530	35,708	51,878
Property, Plant & Equipment	389,986	386,674	277,536	110,752	96,543	88,578
Goodwill	59,314	59,314	26,714	7,697	-	-
Other Intangible Assets	34.1	44.39	93.45	87.9	118.91	149.76
Total Assets	802,382	926,008	475,096	187,067	132,369	140,606
Accounts Payable	13,088	19,835	124,883	8,512	7,658	28,782
Accrued Expenses	-	7,816	7,709	4,535	3,143	2,641
Short-Term Debt	-	116.72	2,918	7,305	2,253	28,843
Current Portion of Long-Term Debt	13,531	17,327	8,902	2,743	3,572	5,498
Current Portion of Leases	127.89	84.78	165.59	78.34	61.21	53.46
Current Income Taxes Payable	50,511	32,549	25,864	10,441	10,525	5,398
Current Unearned Revenue	679.96	679.96	1,270	776.33	369.94	826.68
Other Current Liabilities	56,993	36,619	5,336	1,559	1,208	1,417
Total Current Liabilities	134,931	115,027	177,049	35,950	28,791	73,460
Long-Term Debt	123,096	299,971	46,544	57,661	57,853	22,373
Long-Term Leases	2,107	2,244	3,698	2,584	2,488	2,512
Long-Term Unearned Revenue	2,145	2,145	347.21	447.37	412.25	455.92
Pension & Post-Retirement Benefits	5,962	6,172	1,655	2,543	1,351	1,078
Long-Term Deferred Tax Liabilities	57,073	57,702	34,618	13,970	7,313	10,946
Total Liabilities	325,313	483,259	263,912	113,155	98,209	110,825
Common Stock	583.33	583.33	500	500	500	500
Additional Paid-In Capital	235,895	235,895	1,174	1,174	1,174	1,174
Retained Earnings	225,341	176,083	126,729	73,250	32,431	45,843
Comprehensive Income & Other	15,250	30,188	5,036	-1,012	56.31	-17,735
Total Common Equity	477,069	442,749	133,439	73,912	34,161	29,781
Minority Interest	-	-	77,746	-	-	-
Shareholders' Equity	477,069	442,749	211,185	73,912	34,161	29,781
Total Liabilities & Equity	802,382	926,008	475,096	187,067	132,369	140,606
Total Debt	138,862	319,742	62,229	70,371	66,228	59,280
Net Cash (Debt)	-2,322	-57,167	-30,826	-60,578	-56,124	-36,915
Net Cash Per Share	-2.22	-56.83	-30.80	-60.58	-56.12	-36.92
Filing Date Shares Outstanding	1,167	1,167	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,167	1,167	1,000	1,000	1,000	1,000
Working Capital	218,116	364,949	-6,296	32,580	6,917	-21,582
Book Value Per Share	408.92	379.50	133.44	73.91	34.16	29.78
Tangible Book Value	417,720	383,391	106,632	66,127	34,042	29,632
Tangible Book Value Per Share	358.05	328.62	106.63	66.13	34.04	29.63
Land	-	28,877	6,617	6,623	6,623	5,723
Buildings	-	98,365	79,571	10,351	5,828	4,960
Machinery	-	197,235	88,453	43,004	44,148	38,917
Construction In Progress	-	109,451	47,672	24,093	22,583	18,129

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