UAC of Nigeria PLC (NGX:UACN)

UAC of 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	50,093	50,911	40,594	25,270	16,197	11,410
Cash & Short-Term Investments	50,093	50,911	40,594	25,270	16,197	11,410
Cash Growth	7.02%	25.41%	60.64%	56.01%	41.95%	-52.99%
Accounts Receivable	7,460	8,314	973.56	1,723	1,562	1,107
Other Receivables	3,164	17,359	7,883	9,512	1,687	7,619
Receivables	10,624	25,672	8,856	11,235	3,250	8,726
Inventory	184,792	214,533	54,965	26,917	24,396	36,214
Prepaid Expenses	3,861	-	-	-	2,151	-
Other Current Assets	6,865	94.4	360.39	575.04	1,840	553.19
Total Current Assets	256,236	291,210	104,776	63,997	47,834	56,903
Property, Plant & Equipment	117,932	119,454	29,965	27,951	26,515	22,942
Long-Term Investments	17,477	15,147	17,702	13,851	11,259	11,410
Goodwill	548.75	548.75	548.75	548.75	548.75	548.75
Other Intangible Assets	162,769	167,837	2,172	2,649	3,078	970.9
Long-Term Accounts Receivable	10.37	10.37	10.37	10.37	10.37	2,687
Long-Term Deferred Tax Assets	-	-	54.18	-	-	-
Other Long-Term Assets	2,109	1,923	1,118	1,191	2,435	3,471
Total Assets	557,771	597,058	157,726	112,345	93,828	98,932

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	39,046	44,387	11,989	5,535	6,480	5,821
Accrued Expenses	22,046	22,690	6,822	5,384	3,906	3,720
Short-Term Debt	149,314	185,231	31,159	24,989	16,537	19,572
Current Portion of Leases	1,055	1,030	374.09	373.41	789.01	341.63
Current Income Taxes Payable	27,009	21,148	8,259	5,275	3,997	3,727
Current Unearned Revenue	5,762	6,367	3,634	2,280	2,404	2,425
Other Current Liabilities	7,152	13,744	9,726	8,655	8,455	7,138
Total Current Liabilities	251,384	294,596	71,964	52,491	42,568	42,745
Long-Term Debt	157,726	159,584	10,322	2,460	2,467	339.72
Long-Term Leases	685.28	1,145	1,139	1,144	569.94	271.01
Long-Term Unearned Revenue	168.72	213	340.03	62.05	132.05	-
Pension & Post-Retirement Benefits	3,846	3,147	1,223	59.61	68.12	72.3
Long-Term Deferred Tax Liabilities	68,192	68,541	6,268	2,907	2,708	4,649
Other Long-Term Liabilities	60.67	60.67	59.99	40.03	34.08	16.64
Total Liabilities	482,062	527,288	91,316	59,164	48,547	48,093

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,463	1,463	1,463	1,463	1,463	1,441
Additional Paid-In Capital	14,648	14,648	14,648	14,648	14,648	14,175
Retained Earnings	69,808	53,470	46,938	34,047	25,442	30,051
Comprehensive Income & Other	-11,767	-1,980	-311.89	589.13	410.69	314.78
Total Common Equity	74,151	67,600	62,737	50,747	41,964	45,981
Minority Interest	1,559	2,170	3,673	2,434	3,317	4,857
Shareholders' Equity	75,710	69,771	66,410	53,182	45,280	50,838
Total Liabilities & Equity	557,771	597,058	157,726	112,345	93,828	98,932

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	308,780	346,990	42,994	28,966	20,363	20,524
Net Cash (Debt)	-258,687	-296,080	-2,400	-3,696	-4,166	-9,114
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-88.41	-101.18	-0.82	-1.26	-1.44	-3.15
Filing Date Shares Outstanding	2,926	2,926	2,926	2,926	2,926	2,881
Total Common Shares Outstanding	2,926	2,926	2,926	2,926	2,926	2,881
Working Capital	4,852	-3,386	32,812	11,506	5,266	14,158
Book Value Per Share	25.34	23.10	21.44	17.34	14.34	15.96
Tangible Book Value	-89,167	-100,786	60,016	47,549	38,337	44,462
Tangible Book Value Per Share	-30.47	-34.44	20.51	16.25	13.10	15.43
Land	33,584	32,798	1,393	1,353	1,353	1,353
Buildings	30,309	29,892	8,672	8,083	7,958	7,581
Machinery	122,828	118,881	35,878	33,387	30,581	27,364
Construction In Progress	5,240	7,695	4,593	3,245	3,021	2,678

Data Source: S&P Global Market Intelligence Last updated: Jun 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:

Aug 24, 2026

Data Sources Report a data error