PZ Cussons Nigeria Plc (NGX: PZ)

PZ Cussons Nigeria Balance Sheet

Financials in millions NGN. Fiscal year is June - May.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Aug 31, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	17,174	28,869	101,623	52,845	20,584	10,793
Cash & Short-Term Investments	17,174	28,869	101,623	52,845	20,584	10,793
Cash Growth	-84.55%	-71.59%	92.30%	156.72%	90.72%	328.49%
Accounts Receivable	9,357	9,751	5,068	5,290	6,192	5,539
Other Receivables	10,439	6,091	5,004	2,294	2,946	2,021
Receivables	19,796	15,842	10,073	7,584	14,139	9,609
Inventory	51,709	40,845	29,049	26,892	23,228	26,259
Prepaid Expenses	768.77	943.93	-	-	-	69.13
Other Current Assets	29,891	20,945	7,346	2,472	2,663	2,600
Total Current Assets	119,340	107,445	148,090	89,793	60,614	49,330
Property, Plant & Equipment	14,864	15,084	15,704	16,583	24,871	26,465
Other Intangible Assets	291.4	317.89	423.85	529.81	635.77	741.73
Long-Term Accounts Receivable	2,634	2,493	-	-	-	-
Long-Term Deferred Tax Assets	30,705	29,782	524.56	281.73	991.4	1,497
Other Long-Term Assets	1,919	1,937	1,623	2,285	232.34	-
Total Assets	169,752	157,060	166,366	109,473	87,345	78,034
Accounts Payable	90,470	77,891	68,672	48,372	34,340	29,861
Accrued Expenses	7,717	10,065	7,536	8,341	5,603	4,235
Short-Term Debt	30,538	24,732	5,277	-	-	-
Current Portion of Leases	72.09	50.52	95.63	56.75	131.71	155.2
Current Income Taxes Payable	2,798	2,449	8,928	3,697	1,894	581.69
Current Unearned Revenue	1,136	1,417	366.43	1,217	586.75	20.83
Other Current Liabilities	3,979	2,724	3,807	4,394	6,857	3,204
Total Current Liabilities	136,711	119,327	94,683	66,079	49,412	38,058
Long-Term Debt	64,367	64,333	18,735	-	-	-
Long-Term Leases	11.52	57.12	108.13	36.13	69.51	119.85
Long-Term Unearned Revenue	603.44	603.44	84.23	9.15	5.03	61.05
Long-Term Deferred Tax Liabilities	-	-	4,086	5,360	5,808	6,293
Other Long-Term Liabilities	213.71	245.42	309.08	248.82	281.82	245.42
Total Liabilities	201,906	184,567	118,006	71,733	55,576	44,777
Common Stock	1,985	1,985	1,985	1,985	1,985	1,985
Additional Paid-In Capital	6,878	6,878	6,878	6,878	6,878	6,878
Retained Earnings	-38,395	-33,942	34,466	25,302	20,060	21,628
Total Common Equity	-29,532	-25,079	43,330	34,165	28,923	30,492
Minority Interest	-2,623	-2,428	5,030	3,575	2,846	2,765
Shareholders' Equity	-32,155	-27,507	48,360	37,740	31,769	33,257
Total Liabilities & Equity	169,752	157,060	166,366	109,473	87,345	78,034
Total Debt	94,989	89,172	24,216	92.88	201.21	275.04
Net Cash (Debt)	-77,815	-60,303	77,407	52,752	20,383	10,518
Net Cash Growth	-	-	46.74%	158.80%	93.80%	317.57%
Net Cash Per Share	-19.60	-15.19	19.50	13.29	5.13	2.65
Filing Date Shares Outstanding	3,970	3,970	3,970	3,970	3,970	3,970
Total Common Shares Outstanding	3,970	3,970	3,970	3,970	3,970	3,970
Working Capital	-17,371	-11,882	53,408	23,715	11,202	11,272
Book Value Per Share	-7.44	-6.32	10.91	8.60	7.28	7.68
Tangible Book Value	-29,823	-25,397	42,906	33,635	28,288	29,750
Tangible Book Value Per Share	-7.51	-6.40	10.81	8.47	7.12	7.49
Land	11,843	11,662	15,606	15,342	19,671	19,695
Machinery	30,907	30,671	32,291	31,326	31,284	29,407
Construction In Progress	187.34	389.07	508	828.95	1,248	2,052

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