Seplat Energy Plc (NGX: SEPLAT)

Seplat Energy Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	371.79	450.11	404.34	324.49	225.14	333.03
Cash & Short-Term Investments	371.79	450.11	404.34	324.49	225.14	333.03
Cash Growth	-2.34%	11.32%	24.61%	44.13%	-32.40%	-43.05%
Accounts Receivable	79.76	111.17	66.68	117.15	81.14	154.52
Other Receivables	126.71	173.88	183.14	128.53	152.64	324.14
Receivables	206.47	285.05	249.82	245.69	233.79	478.65
Inventory	48.21	52.43	55.41	74.96	74.57	84.51
Prepaid Expenses	5.2	10.54	1.24	1.73	3.64	3.67
Restricted Cash	28.95	27.03	23.94	16.03	33.58	-
Other Current Assets	138.55	133.17	148.1	13.95	27.05	33.58
Total Current Assets	799.18	958.32	882.84	676.84	597.77	933.44
Property, Plant & Equipment	1,706	1,660	1,690	1,639	1,628	1,586
Long-Term Investments	318.32	325.13	323.61	337.82	340.19	291.99
Goodwill	-	-	-	-	-	29.54
Other Intangible Assets	113.88	118.51	124.42	131.2	58.69	145.03
Long-Term Deferred Tax Assets	239.89	290.78	253.79	312.04	762.83	222.7
Other Long-Term Assets	40.59	42.23	57.49	66.79	61.74	62.89
Total Assets	3,218	3,395	3,332	3,163	3,450	3,271
Accounts Payable	26.75	121.24	108.65	120.43	135.13	104.16
Accrued Expenses	276.08	221.71	251.63	211.23	189.73	224.89
Current Portion of Long-Term Debt	100.1	89.24	74.32	60.66	93.47	112.33
Current Portion of Leases	6.08	1.34	4.03	3.09	1.79	0.69
Current Income Taxes Payable	96.45	78.56	56.51	46.35	21.74	18.5
Current Unearned Revenue	-	-	-	-	9.47	16.3
Other Current Liabilities	35.12	192.5	102.8	39.15	20.12	146.98
Total Current Liabilities	540.57	704.59	597.94	480.91	471.45	623.85
Long-Term Debt	637.72	666.49	695.88	705.95	604.95	677.08
Long-Term Leases	11.25	-	-	0.48	4.19	8.52
Long-Term Deferred Tax Liabilities	109.27	98.27	78.35	103.74	531.63	-
Other Long-Term Liabilities	133.28	130.63	193.84	154.66	162.62	147.92
Total Liabilities	1,438	1,602	1,572	1,456	1,786	1,467
Common Stock	1.86	1.86	1.86	1.86	1.86	1.85
Additional Paid-In Capital	560.43	560.43	562.23	560.14	551.72	543.74
Retained Earnings	1,161	1,173	1,190	1,185	1,116	1,249
Treasury Stock	-19.78	-4.29	-4.92	-4.92	-	-
Comprensive Income & Other	42.48	37.33	27.52	24.12	28.58	32.82
Total Common Equity	1,746	1,769	1,776	1,766	1,698	1,828
Minority Interest	33.38	24.24	-16.51	-58.8	-34.2	-23.62
Shareholders' Equity	1,780	1,793	1,760	1,707	1,664	1,804
Total Liabilities & Equity	3,218	3,395	3,332	3,163	3,450	3,271
Total Debt	755.14	757.07	774.23	770.19	704.39	798.62
Net Cash (Debt)	-383.35	-306.96	-369.89	-445.7	-479.25	-465.59
Net Cash Per Share	-0.65	-0.52	-0.63	-0.76	-0.81	-0.80
Filing Date Shares Outstanding	588.45	588.45	601.68	584.04	581.84	575.32
Total Common Shares Outstanding	588.45	588.45	601.68	584.04	581.84	575.32
Working Capital	258.6	253.72	284.9	195.93	126.32	309.59
Book Value Per Share	2.97	3.01	2.95	3.02	2.92	3.18
Tangible Book Value	1,632	1,650	1,652	1,635	1,640	1,653
Tangible Book Value Per Share	2.77	2.80	2.75	2.80	2.82	2.87
Land	-	0.07	0.07	0.07	0.07	0.07
Buildings	-	3.89	3.89	3.89	3.89	3.89
Machinery	-	75.73	71.98	68.94	40.11	36.46
Leasehold Improvements	-	6.63	6.2	5.72	5.64	4.21

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