SCOA Nigeria Balance Sheet

Financials in millions NGN. Fiscal year is January - December.

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	6,235	4,035	5,515	8,241	12,451	776.34
Cash & Short-Term Investments	6,235	4,035	5,515	8,241	12,451	776.34
Cash Growth	147.05%	-26.85%	-33.07%	-33.81%	1503.87%	356.41%
Accounts Receivable	5,565	2,311	1,788	1,930	3,878	6,618
Other Receivables	-	-1,407	287.42	916.43	16.76	67.84
Receivables	5,565	904.15	2,075	2,847	3,894	6,686
Inventory	5,613	2,731	3,464	2,357	2,421	2,243
Prepaid Expenses	85.77	3.69	10.5	5.73	15.5	12.39
Other Current Assets	-	383.3	380.9	366.67	344.78	454.39
Total Current Assets	17,499	8,057	11,446	13,817	19,127	10,173
Property, Plant & Equipment	3,536	3,519	3,772	3,783	3,948	4,129
Long-Term Deferred Tax Assets	430.23	430.23	309.94	324.57	373.77	608.93
Other Long-Term Assets	-0	-	-	-	-	-
Total Assets	21,465	12,006	15,527	17,924	23,448	14,911
Accounts Payable	7,191	1,593	5,898	8,246	14,093	5,719
Accrued Expenses	-	-308.56	327.49	995.59	1,052	807.9
Short-Term Debt	11,071	4,364	3,957	2,607	2,098	1,586
Current Portion of Long-Term Debt	-	-	15.76	15.76	15.76	15.76
Current Income Taxes Payable	29.82	385.29	289.1	255.89	255.89	45.07
Current Unearned Revenue	843.26	843.26	843.26	843.26	843.26	849.97
Other Current Liabilities	-	1,252	685.74	554.79	745.61	1,258
Total Current Liabilities	19,135	8,130	12,016	13,519	19,103	10,282
Long-Term Debt	1,059	1,221	1,221	1,223	1,319	1,700
Pension & Post-Retirement Benefits	92.87	209.37	173.82	175.01	160.87	111.57
Other Long-Term Liabilities	-	-	-0	-	-	-
Total Liabilities	20,286	9,561	13,411	14,917	20,583	12,093
Common Stock	2,618	324.91	324.91	324.91	324.91	324.91
Additional Paid-In Capital	-	194.41	194.41	194.41	194.41	194.41
Retained Earnings	-	-4,210	-3,850	-4,275	-3,693	-3,728
Comprehensive Income & Other	-	4,831	4,827	6,170	5,442	5,435
Total Common Equity	2,618	1,140	1,496	2,415	2,269	2,227
Minority Interest	-1,439	1,306	619.88	592.44	596.65	590.68
Shareholders' Equity	1,179	2,445	2,116	3,007	2,865	2,817
Total Liabilities & Equity	21,465	12,006	15,527	17,924	23,448	14,911
Total Debt	12,130	5,586	5,194	3,846	3,432	3,302
Net Cash (Debt)	-5,894	-1,551	321.16	4,395	9,019	-2,526
Net Cash Growth	-	-	-92.69%	-51.27%	-	-
Net Cash Per Share	-9.01	-2.39	0.49	6.76	13.88	-3.89
Filing Date Shares Outstanding	649.83	649.83	649.83	649.83	649.83	649.83
Total Common Shares Outstanding	649.83	649.83	649.83	649.83	649.83	649.83
Working Capital	-1,636	-73.48	-570.72	298.02	23.9	-108.93
Book Value Per Share	4.03	1.75	2.30	3.72	3.49	3.43
Tangible Book Value	2,618	1,140	1,496	2,415	2,269	2,227
Tangible Book Value Per Share	4.03	1.75	2.30	3.72	3.49	3.43
Land	-	1,492	1,492	1,492	1,492	1,492
Buildings	-	2,001	2,012	1,934	1,934	1,934
Machinery	-	1,694	2,360	2,347	2,347	2,345
Construction In Progress	-	10.68	10.68	10.68	10.68	15.2

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.