SCOA Nigeria Plc (NGX: SCOA)

SCOA Nigeria 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	2,524	5,515	8,241	12,451	776.34	170.1
Cash & Short-Term Investments	2,524	5,515	8,241	12,451	776.34	170.1
Cash Growth	-42.09%	-33.07%	-33.81%	1503.87%	356.41%	422.81%
Accounts Receivable	2,625	1,788	1,930	3,878	6,618	4,766
Other Receivables	-	287.42	916.43	16.76	67.84	96.38
Receivables	2,625	2,075	2,847	3,894	6,686	4,862
Inventory	3,612	3,464	2,357	2,421	2,243	1,959
Prepaid Expenses	430.65	10.5	5.73	15.5	12.39	10.18
Other Current Assets	0	380.9	366.67	344.78	454.39	306.49
Total Current Assets	9,191	11,446	13,817	19,127	10,173	7,308
Property, Plant & Equipment	3,581	3,772	3,783	3,948	4,129	6,612
Long-Term Deferred Tax Assets	324.22	309.94	324.57	373.77	608.93	870.91
Total Assets	13,096	15,527	17,924	23,448	14,911	14,791
Accounts Payable	5,410	5,898	8,246	14,093	5,719	3,489
Accrued Expenses	-	327.49	995.59	1,052	807.9	656.11
Short-Term Debt	77.23	3,957	2,607	2,098	1,586	1,979
Current Portion of Long-Term Debt	3,814	15.76	15.76	15.76	15.76	181.8
Current Income Taxes Payable	88.88	289.1	255.89	255.89	45.07	45.07
Current Unearned Revenue	843.26	843.26	843.26	843.26	849.97	844.12
Other Current Liabilities	-	685.74	554.79	745.61	1,258	429.25
Total Current Liabilities	10,233	12,016	13,519	19,103	10,282	7,624
Long-Term Debt	987.57	1,221	1,223	1,319	1,700	5,085
Other Long-Term Liabilities	0	-0	-	-	-	-
Total Liabilities	11,357	13,411	14,917	20,583	12,093	12,810
Common Stock	2,436	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	-	-3,850	-4,275	-3,693	-3,728	-3,346
Comprehensive Income & Other	-	4,827	6,170	5,442	5,435	4,225
Total Common Equity	2,436	1,496	2,415	2,269	2,227	1,398
Minority Interest	-696.31	619.88	592.44	596.65	590.68	583.06
Shareholders' Equity	1,740	2,116	3,007	2,865	2,817	1,981
Total Liabilities & Equity	13,096	15,527	17,924	23,448	14,911	14,791
Total Debt	4,879	5,194	3,846	3,432	3,302	7,245
Net Cash (Debt)	-2,355	321.16	4,395	9,019	-2,526	-7,075
Net Cash Growth	-	-92.69%	-51.27%	-	-	-
Net Cash Per Share	-3.62	0.49	6.76	13.88	-3.89	-10.89
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	-1,042	-570.72	298.02	23.9	-108.93	-316
Book Value Per Share	3.75	2.30	3.72	3.49	3.43	2.15
Tangible Book Value	2,436	1,496	2,415	2,269	2,227	1,398
Tangible Book Value Per Share	3.75	2.30	3.72	3.49	3.43	2.15
Land	-	1,492	1,492	1,492	1,492	3,791
Buildings	-	2,012	1,934	1,934	1,934	1,991
Machinery	-	2,360	2,347	2,347	2,345	2,418
Construction In Progress	-	10.68	10.68	10.68	15.2	15.2

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