SCOA Nigeria Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	1,197	1,050	4,035	5,515	8,241	12,451
Cash & Short-Term Investments	1,197	1,050	4,035	5,515	8,241	12,451
Cash Growth	-54.30%	-73.98%	-26.85%	-33.07%	-33.81%	1503.87%
Accounts Receivable	8,876	10,293	2,311	1,788	1,930	3,878
Other Receivables	-	2,568	-1,407	287.42	916.43	16.76
Receivables	8,876	12,861	904.15	2,075	2,847	3,894
Inventory	4,708	4,964	2,731	3,464	2,357	2,421
Prepaid Expenses	1,882	22.29	3.69	10.5	5.73	15.5
Other Current Assets	-	144.13	383.3	380.9	366.67	344.78
Total Current Assets	16,663	19,042	8,057	11,446	13,817	19,127
Property, Plant & Equipment	3,531	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	20,624	22,998	12,006	15,527	17,924	23,448
Accounts Payable	8,558	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	61.47	11,043	4,364	3,957	2,607	2,098
Current Portion of Long-Term Debt	11,459	-	-	15.76	15.76	15.76
Current Income Taxes Payable	19.09	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	0	4,315	1,252	685.74	554.79	745.61
Total Current Liabilities	20,940	18,663	8,130	12,016	13,519	19,103
Long-Term Debt	918.08	974.33	1,221	1,221	1,223	1,319
Pension & Post-Retirement Benefits	100.77	229.05	209.37	173.82	175.01	160.87
Other Long-Term Liabilities	-0	-	-	-0	-	-
Total Liabilities	21,959	19,866	9,561	13,411	14,917	20,583
Common Stock	-6.74	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	-6.74	1,735	1,140	1,496	2,415	2,269
Minority Interest	-1,329	1,397	1,306	619.88	592.44	596.65
Shareholders' Equity	-1,335	3,131	2,445	2,116	3,007	2,865
Total Liabilities & Equity	20,624	22,998	12,006	15,527	17,924	23,448
Total Debt	12,438	12,017	5,586	5,194	3,846	3,432
Net Cash (Debt)	-11,242	-10,967	-1,551	321.16	4,395	9,019
Net Cash Growth	-	-	-	-92.69%	-51.27%	-
Net Cash Per Share	-18.61	-16.88	-2.39	0.49	6.76	13.88
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	-4,277	378.71	-73.48	-570.72	298.02	23.9
Book Value Per Share	-0.01	2.67	1.75	2.30	3.72	3.49
Tangible Book Value	-6.74	1,735	1,140	1,496	2,415	2,269
Tangible Book Value Per Share	-0.01	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.