SCOA Nigeria Plc (NGX:SCOA)

SCOA Nigeria Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,286	1,050	4,035	5,515	8,241	12,451
Cash & Short-Term Investments	1,286	1,050	4,035	5,515	8,241	12,451
Cash Growth	-79.38%	-73.98%	-26.85%	-33.07%	-33.81%	1503.87%
Accounts Receivable	5,909	10,293	2,311	1,788	1,930	3,878
Other Receivables	-	2,568	-1,407	287.42	916.43	16.76
Receivables	5,909	12,861	904.15	2,075	2,847	3,894
Inventory	8,462	4,964	2,731	3,464	2,357	2,421
Prepaid Expenses	-	22.29	3.69	10.5	5.73	15.5
Other Current Assets	1,818	144.13	383.3	380.9	366.67	344.78
Total Current Assets	17,476	19,042	8,057	11,446	13,817	19,127
Property, Plant & Equipment	3,600	3,526	3,519	3,772	3,783	3,948
Long-Term Deferred Tax Assets	430.23	430.23	430.23	309.94	324.57	373.77
Total Assets	21,505	22,998	12,006	15,527	17,924	23,448

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	10,086	2,266	1,593	5,898	8,246	14,093
Accrued Expenses	-	-124.44	-308.56	327.49	995.59	1,052
Short-Term Debt	-	11,043	4,364	3,957	2,607	2,098
Current Portion of Long-Term Debt	-	-	-	15.76	15.76	15.76
Current Income Taxes Payable	20.62	320.57	385.29	289.1	255.89	255.89
Current Unearned Revenue	843.26	843.26	843.26	843.26	843.26	843.26
Other Current Liabilities	6,044	4,315	1,252	685.74	554.79	745.61
Total Current Liabilities	16,994	18,663	8,130	12,016	13,519	19,103
Long-Term Debt	721.2	974.33	1,221	1,221	1,223	1,319
Pension & Post-Retirement Benefits	-	229.05	209.37	173.82	175.01	160.87
Other Long-Term Liabilities	-	-	-	-0	-	-
Total Liabilities	17,715	19,866	9,561	13,411	14,917	20,583

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	2,078	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	-	-3,615	-4,210	-3,850	-4,275	-3,693
Comprehensive Income & Other	-	4,831	4,831	4,827	6,170	5,442
Total Common Equity	2,078	1,735	1,140	1,496	2,415	2,269
Minority Interest	1,712	1,397	1,306	619.88	592.44	596.65
Shareholders' Equity	3,790	3,131	2,445	2,116	3,007	2,865
Total Liabilities & Equity	21,505	22,998	12,006	15,527	17,924	23,448

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	721.2	12,017	5,586	5,194	3,846	3,432
Net Cash (Debt)	564.81	-10,967	-1,551	321.16	4,395	9,019
Net Cash Growth	-	-	-	-92.69%	-51.27%	-
Net Cash Per Share	0.86	-16.88	-2.39	0.49	6.76	13.88
Filing Date Shares Outstanding	655.63	649.83	649.83	649.83	649.83	649.83
Total Common Shares Outstanding	655.63	649.83	649.83	649.83	649.83	649.83
Working Capital	481.44	378.71	-73.48	-570.72	298.02	23.9
Book Value Per Share	3.17	2.67	1.75	2.30	3.72	3.49
Tangible Book Value	2,078	1,735	1,140	1,496	2,415	2,269
Tangible Book Value Per Share	3.17	2.67	1.75	2.30	3.72	3.49
Land	-	1,492	1,492	1,492	1,492	1,492
Buildings	-	2,003	2,001	2,012	1,934	1,934
Machinery	-	1,801	1,694	2,360	2,347	2,347
Construction In Progress	-	10.68	10.68	10.68	10.68	10.68

Data Source: S&P Global Market Intelligence Last updated: Oct 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 3, 2026

Data Sources Report a data error