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	Nov 30, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	38,766	28,869	101,623	52,845	20,584	10,793
Cash & Short-Term Investments	38,766	28,869	101,623	52,845	20,584	10,793
Cash Growth	-51.56%	-71.59%	92.30%	156.72%	90.72%	328.49%
Accounts Receivable	7,828	9,751	5,068	5,290	6,192	5,539
Other Receivables	10,402	6,091	5,004	2,294	2,946	2,021
Receivables	18,231	15,842	10,073	7,584	14,139	9,609
Inventory	53,705	40,845	29,049	26,892	23,228	26,259
Prepaid Expenses	569.81	943.93	-	-	-	69.13
Other Current Assets	13,026	20,945	7,346	2,472	2,663	2,600
Total Current Assets	124,298	107,445	148,090	89,793	60,614	49,330
Property, Plant & Equipment	15,049	15,084	15,704	16,583	24,871	26,465
Other Intangible Assets	264.9	317.89	423.85	529.81	635.77	741.73
Long-Term Accounts Receivable	2,700	2,493	-	-	-	-
Long-Term Deferred Tax Assets	29,782	29,782	524.56	281.73	991.4	1,497
Other Long-Term Assets	1,900	1,937	1,623	2,285	232.34	-
Total Assets	173,994	157,060	166,366	109,473	87,345	78,034
Accounts Payable	97,474	77,891	68,672	48,372	34,340	29,861
Accrued Expenses	8,321	10,065	7,536	8,341	5,603	4,235
Short-Term Debt	24,817	24,732	5,277	-	-	-
Current Portion of Leases	48.06	50.52	95.63	56.75	131.71	155.2
Current Income Taxes Payable	2,816	2,449	8,928	3,697	1,894	581.69
Current Unearned Revenue	983.33	1,417	366.43	1,217	586.75	20.83
Other Current Liabilities	5,894	2,724	3,807	4,394	6,857	3,204
Total Current Liabilities	140,353	119,327	94,683	66,079	49,412	38,058
Long-Term Debt	67,351	64,333	18,735	-	-	-
Long-Term Leases	11.52	57.12	108.13	36.13	69.51	119.85
Long-Term Unearned Revenue	536.83	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	255.21	245.42	309.08	248.82	281.82	245.42
Total Liabilities	208,507	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	-40,436	-33,942	34,466	25,302	20,060	21,628
Total Common Equity	-31,572	-25,079	43,330	34,165	28,923	30,492
Minority Interest	-2,941	-2,428	5,030	3,575	2,846	2,765
Shareholders' Equity	-34,513	-27,507	48,360	37,740	31,769	33,257
Total Liabilities & Equity	173,994	157,060	166,366	109,473	87,345	78,034
Total Debt	92,227	89,172	24,216	92.88	201.21	275.04
Net Cash (Debt)	-53,462	-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	-13.46	-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	-16,055	-11,882	53,408	23,715	11,202	11,272
Book Value Per Share	-7.95	-6.32	10.91	8.60	7.28	7.68
Tangible Book Value	-31,837	-25,397	42,906	33,635	28,288	29,750
Tangible Book Value Per Share	-8.02	-6.40	10.81	8.47	7.12	7.49
Land	11,843	11,662	15,606	15,342	19,671	19,695
Machinery	31,477	30,671	32,291	31,326	31,284	29,407
Construction In Progress	272.33	389.07	508	828.95	1,248	2,052

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