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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	32,770	25,270	16,197	11,410	24,272	23,891
Cash & Short-Term Investments	32,770	25,270	16,197	11,410	24,272	23,891
Cash Growth	118.51%	56.01%	41.95%	-52.99%	1.60%	-21.10%
Accounts Receivable	1,343	1,723	1,562	1,107	6,018	1,896
Other Receivables	2,154	1,786	1,687	7,619	-	1,150
Receivables	3,497	3,509	3,250	8,726	6,018	3,046
Inventory	29,689	26,917	24,396	36,214	20,123	16,290
Prepaid Expenses	3,132	2,533	2,151	-	-	-
Other Current Assets	4,709	5,768	1,840	553.19	283.69	1,977
Total Current Assets	73,797	63,997	47,834	56,903	50,697	45,204
Property, Plant & Equipment	28,396	27,951	26,515	22,942	21,517	20,036
Long-Term Investments	16,805	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	2,403	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	124,762	112,345	93,828	98,932	91,698	107,595
Accounts Payable	5,569	5,535	6,480	5,821	4,082	5,003
Accrued Expenses	7,654	5,384	3,906	3,720	3,539	2,313
Short-Term Debt	22,473	24,989	16,537	19,572	2,504	4,596
Current Portion of Leases	477.18	373.41	789.01	341.63	250.93	526.62
Current Income Taxes Payable	5,865	5,275	3,997	3,727	3,814	4,511
Current Unearned Revenue	2,264	2,280	2,404	2,425	1,399	919.37
Other Current Liabilities	9,660	8,655	8,455	7,138	8,659	22,721
Total Current Liabilities	53,964	52,491	42,568	42,745	24,248	40,590
Long-Term Debt	2,366	2,460	2,467	339.72	1,735	1,851
Long-Term Leases	920.42	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	5,739	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	63,157	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	42,311	34,047	25,442	30,051	32,254	30,159
Comprensive Income & Other	646.65	589.13	410.69	314.78	239.87	27.77
Total Common Equity	59,068	50,747	41,964	45,981	52,006	50,080
Minority Interest	2,536	2,434	3,317	4,857	8,670	10,462
Shareholders' Equity	61,604	53,182	45,280	50,838	60,676	60,541
Total Liabilities & Equity	124,762	112,345	93,828	98,932	91,698	107,595
Total Debt	26,237	28,966	20,363	20,524	4,714	7,429
Net Cash (Debt)	6,533	-3,696	-4,166	-9,114	19,558	16,462
Net Cash Growth	-	-	-	-	18.80%	169.58%
Net Cash Per Share	2.23	-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	19,834	11,506	5,266	14,158	26,448	4,614
Book Value Per Share	20.19	17.34	14.34	15.96	18.05	17.38
Tangible Book Value	56,116	47,549	38,337	44,462	50,632	48,662
Tangible Book Value Per Share	19.18	16.25	13.10	15.43	17.57	16.89
Land	1,353	1,353	1,353	1,353	8,633	8,791
Buildings	8,456	8,083	7,958	7,581	-	-
Machinery	34,483	33,387	30,581	27,364	25,286	23,799
Construction In Progress	3,396	3,245	3,021	2,678	2,564	588.13

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