SCOA Nigeria Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	2,792	4,035	5,515	8,241	12,451
Cash & Short-Term Investments	2,792	4,035	5,515	8,241	12,451
Cash Growth	-30.79%	-26.85%	-33.07%	-33.81%	1503.87%
Accounts Receivable	11,491	2,311	1,788	1,930	3,878
Other Receivables	-	-1,407	287.42	916.43	16.76
Receivables	11,491	904.15	2,075	2,847	3,894
Inventory	5,654	2,731	3,464	2,357	2,421
Prepaid Expenses	7.15	3.69	10.5	5.73	15.5
Other Current Assets	-	383.3	380.9	366.67	344.78
Total Current Assets	19,945	8,057	11,446	13,817	19,127
Property, Plant & Equipment	3,526	3,519	3,772	3,783	3,948
Long-Term Deferred Tax Assets	430.23	430.23	309.94	324.57	373.77
Other Long-Term Assets	0	-	-	-	-
Total Assets	23,901	12,006	15,527	17,924	23,448
Accounts Payable	2,205	1,593	5,898	8,246	14,093
Accrued Expenses	-	-308.56	327.49	995.59	1,052
Short-Term Debt	61.47	4,364	3,957	2,607	2,098
Current Portion of Long-Term Debt	10,855	-	15.76	15.76	15.76
Current Income Taxes Payable	23.62	385.29	289.1	255.89	255.89
Current Unearned Revenue	843.26	843.26	843.26	843.26	843.26
Other Current Liabilities	-0	1,252	685.74	554.79	745.61
Total Current Liabilities	13,988	8,130	12,016	13,519	19,103
Long-Term Debt	974.33	1,221	1,221	1,223	1,319
Pension & Post-Retirement Benefits	101.21	209.37	173.82	175.01	160.87
Other Long-Term Liabilities	0	-	-0	-	-
Total Liabilities	15,064	9,561	13,411	14,917	20,583
Common Stock	10,308	324.91	324.91	324.91	324.91
Additional Paid-In Capital	-	194.41	194.41	194.41	194.41
Retained Earnings	-	-4,210	-3,850	-4,275	-3,693
Comprehensive Income & Other	-	4,831	4,827	6,170	5,442
Total Common Equity	10,308	1,140	1,496	2,415	2,269
Minority Interest	-1,471	1,306	619.88	592.44	596.65
Shareholders' Equity	8,837	2,445	2,116	3,007	2,865
Total Liabilities & Equity	23,901	12,006	15,527	17,924	23,448
Total Debt	11,891	5,586	5,194	3,846	3,432
Net Cash (Debt)	-9,099	-1,551	321.16	4,395	9,019
Net Cash Growth	-	-	-92.69%	-51.27%	-
Net Cash Per Share	-13.97	-2.39	0.49	6.76	13.88
Filing Date Shares Outstanding	649.83	649.83	649.83	649.83	649.83
Total Common Shares Outstanding	649.83	649.83	649.83	649.83	649.83
Working Capital	5,957	-73.48	-570.72	298.02	23.9
Book Value Per Share	15.86	1.75	2.30	3.72	3.49
Tangible Book Value	10,308	1,140	1,496	2,415	2,269
Tangible Book Value Per Share	15.86	1.75	2.30	3.72	3.49
Land	-	1,492	1,492	1,492	1,492
Buildings	-	2,001	2,012	1,934	1,934
Machinery	-	1,694	2,360	2,347	2,347
Construction In Progress	-	10.68	10.68	10.68	10.68

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.