UAC of Nigeria PLC (NGX:UACN)
Nigeria · Delayed Price · Currency is NGN 172.00
+5.20 (3.12%)
At close: Nov 6, 2026
UAC of Nigeria Balance Sheet
Financials in millions NGN. Fiscal year is January - December.
Millions NGN. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 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 | 31,543 | 50,911 | 40,594 | 25,270 | 16,197 | 11,410 |
Cash & Short-Term Investments | 31,543 | 50,911 | 40,594 | 25,270 | 16,197 | 11,410 |
Cash Growth | -33.73% | 25.41% | 60.64% | 56.01% | 41.95% | -52.99% |
Accounts Receivable | 18,775 | 8,314 | 973.56 | 1,723 | 1,562 | 1,107 |
Other Receivables | - | 17,359 | 7,883 | 9,512 | 1,687 | 7,619 |
Receivables | 18,775 | 25,672 | 8,856 | 11,235 | 3,250 | 8,726 |
Inventory | 153,334 | 214,533 | 54,965 | 26,917 | 24,396 | 36,214 |
Prepaid Expenses | - | - | - | - | 2,151 | - |
Other Current Assets | 23,885 | 94.4 | 360.39 | 575.04 | 1,840 | 553.19 |
Total Current Assets | 227,538 | 291,210 | 104,776 | 63,997 | 47,834 | 56,903 |
Property, Plant & Equipment | 117,745 | 119,454 | 29,965 | 27,951 | 26,515 | 22,942 |
Long-Term Investments | 8,013 | 15,147 | 17,702 | 13,851 | 11,259 | 11,410 |
Goodwill | - | 548.75 | 548.75 | 548.75 | 548.75 | 548.75 |
Other Intangible Assets | 160,709 | 167,837 | 2,172 | 2,649 | 3,078 | 970.9 |
Long-Term Accounts Receivable | 700.43 | 10.37 | 10.37 | 10.37 | 10.37 | 2,687 |
Long-Term Deferred Tax Assets | - | - | 54.18 | - | - | - |
Other Long-Term Assets | 2,186 | 1,923 | 1,118 | 1,191 | 2,435 | 3,471 |
Total Assets | 516,889 | 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 | Sep '26 Sep 30, 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 |
Accounts Payable | 60,579 | 44,387 | 11,989 | 5,535 | 6,480 | 5,821 |
Accrued Expenses | - | 22,690 | 6,822 | 5,384 | 3,906 | 3,720 |
Short-Term Debt | 102,969 | 185,231 | 31,159 | 24,989 | 16,537 | 19,572 |
Current Portion of Leases | 1,281 | 1,030 | 374.09 | 373.41 | 789.01 | 341.63 |
Current Income Taxes Payable | 25,850 | 21,148 | 8,259 | 5,275 | 3,997 | 3,727 |
Current Unearned Revenue | 6,608 | 6,367 | 3,634 | 2,280 | 2,404 | 2,425 |
Other Current Liabilities | 14,166 | 13,744 | 9,726 | 8,655 | 8,455 | 7,138 |
Total Current Liabilities | 211,453 | 294,596 | 71,964 | 52,491 | 42,568 | 42,745 |
Long-Term Debt | 159,662 | 159,584 | 10,322 | 2,460 | 2,467 | 339.72 |
Long-Term Leases | 3,278 | 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 | 3,397 | 3,147 | 1,223 | 59.61 | 68.12 | 72.3 |
Long-Term Deferred Tax Liabilities | 68,020 | 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 | 446,039 | 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 | Sep '26 Sep 30, 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 |
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 | 51,011 | 53,470 | 46,938 | 34,047 | 25,442 | 30,051 |
Comprehensive Income & Other | 2,142 | -1,980 | -311.89 | 589.13 | 410.69 | 314.78 |
Total Common Equity | 69,264 | 67,600 | 62,737 | 50,747 | 41,964 | 45,981 |
Minority Interest | 1,587 | 2,170 | 3,673 | 2,434 | 3,317 | 4,857 |
Shareholders' Equity | 70,851 | 69,771 | 66,410 | 53,182 | 45,280 | 50,838 |
Total Liabilities & Equity | 516,889 | 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 | Sep '26 Sep 30, 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 |
Total Debt | 267,190 | 346,990 | 42,994 | 28,966 | 20,363 | 20,524 |
Net Cash (Debt) | -235,647 | -296,080 | -2,400 | -3,696 | -4,166 | -9,114 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -80.64 | -101.18 | -0.82 | -1.26 | -1.44 | -3.15 |
Filing Date Shares Outstanding | 2,949 | 2,926 | 2,926 | 2,926 | 2,926 | 2,881 |
Total Common Shares Outstanding | 2,949 | 2,926 | 2,926 | 2,926 | 2,926 | 2,881 |
Working Capital | 16,085 | -3,386 | 32,812 | 11,506 | 5,266 | 14,158 |
Book Value Per Share | 23.49 | 23.10 | 21.44 | 17.34 | 14.34 | 15.96 |
Tangible Book Value | -91,445 | -100,786 | 60,016 | 47,549 | 38,337 | 44,462 |
Tangible Book Value Per Share | -31.01 | -34.44 | 20.51 | 16.25 | 13.10 | 15.43 |
Land | - | 32,798 | 1,393 | 1,353 | 1,353 | 1,353 |
Buildings | - | 29,892 | 8,672 | 8,083 | 7,958 | 7,581 |
Machinery | - | 118,881 | 35,878 | 33,387 | 30,581 | 27,364 |
Construction In Progress | - | 7,695 | 4,593 | 3,245 | 3,021 | 2,678 |