UAC of Nigeria PLC (NGX: UACN)

UAC of 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	35,951	25,270	16,197	11,410	24,272	23,891
Cash & Short-Term Investments	35,951	25,270	16,197	11,410	24,272	23,891
Cash Growth	63.18%	56.01%	41.95%	-52.99%	1.60%	-21.10%
Accounts Receivable	1,874	1,723	1,562	1,107	6,018	1,896
Other Receivables	2,406	1,786	1,687	7,619	-	1,150
Receivables	4,279	3,509	3,250	8,726	6,018	3,046
Inventory	35,169	26,917	24,396	36,214	20,123	16,290
Prepaid Expenses	2,466	2,533	2,151	-	-	-
Other Current Assets	9,755	5,768	1,840	553.19	283.69	1,977
Total Current Assets	87,620	63,997	47,834	56,903	50,697	45,204
Property, Plant & Equipment	28,213	27,951	26,515	22,942	21,517	20,036
Long-Term Investments	17,169	13,851	11,259	11,410	15,381	2,021
Goodwill	548.75	548.75	548.75	548.75	548.75	548.75
Other Intangible Assets	2,295	2,649	3,078	970.9	824.48	868.86
Long-Term Accounts Receivable	10.37	10.37	10.37	2,687	56.89	-
Long-Term Deferred Tax Assets	-	-	-	-	38.65	11.62
Other Long-Term Assets	1,191	1,191	2,435	3,471	2,635	38,905
Total Assets	138,657	112,345	93,828	98,932	91,698	107,595
Accounts Payable	12,938	5,535	6,480	5,821	4,082	5,003
Accrued Expenses	7,010	5,384	3,906	3,720	3,539	2,313
Short-Term Debt	23,982	24,989	16,537	19,572	2,504	4,596
Current Portion of Leases	567.69	373.41	789.01	341.63	250.93	526.62
Current Income Taxes Payable	7,004	5,275	3,997	3,727	3,814	4,511
Current Unearned Revenue	2,533	2,280	2,404	2,425	1,399	919.37
Other Current Liabilities	11,360	8,655	8,455	7,138	8,659	22,721
Total Current Liabilities	65,395	52,491	42,568	42,745	24,248	40,590
Long-Term Debt	2,319	2,460	2,467	339.72	1,735	1,851
Long-Term Leases	763.6	1,144	569.94	271.01	224.39	455.49
Long-Term Unearned Revenue	62.66	62.05	132.05	-	209.04	-
Long-Term Deferred Tax Liabilities	5,880	2,907	2,708	4,649	4,505	4,150
Other Long-Term Liabilities	40.03	40.03	34.08	16.64	6.36	7.39
Total Liabilities	74,529	59,164	48,547	48,093	31,023	47,054
Common Stock	1,463	1,463	1,463	1,441	1,441	1,441
Additional Paid-In Capital	14,648	14,648	14,648	14,175	18,072	18,452
Retained Earnings	45,860	34,047	25,442	30,051	32,254	30,159
Comprehensive Income & Other	-955.68	589.13	410.69	314.78	239.87	27.77
Total Common Equity	61,015	50,747	41,964	45,981	52,006	50,080
Minority Interest	3,112	2,434	3,317	4,857	8,670	10,462
Shareholders' Equity	64,127	53,182	45,280	50,838	60,676	60,541
Total Liabilities & Equity	138,657	112,345	93,828	98,932	91,698	107,595
Total Debt	27,632	28,966	20,363	20,524	4,714	7,429
Net Cash (Debt)	8,319	-3,696	-4,166	-9,114	19,558	16,462
Net Cash Growth	1117.94%	-	-	-	18.80%	169.58%
Net Cash Per Share	2.84	-1.26	-1.44	-3.15	6.79	5.71
Filing Date Shares Outstanding	2,926	2,926	2,926	2,881	2,881	2,881
Total Common Shares Outstanding	2,926	2,926	2,926	2,881	2,881	2,881
Working Capital	22,226	11,506	5,266	14,158	26,448	4,614
Book Value Per Share	20.85	17.34	14.34	15.96	18.05	17.38
Tangible Book Value	58,171	47,549	38,337	44,462	50,632	48,662
Tangible Book Value Per Share	19.88	16.25	13.10	15.43	17.57	16.89
Land	1,353	1,353	1,353	1,353	8,633	8,791
Buildings	8,523	8,083	7,958	7,581	-	-
Machinery	35,017	33,387	30,581	27,364	25,286	23,799
Construction In Progress	3,517	3,245	3,021	2,678	2,564	588.13

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