Union Dicon Salt Plc (NGX:UNIONDICON)

Union Dicon Salt Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	209.2	641.84	53.59	90.47	14.36	12.33
Cash & Short-Term Investments	209.2	641.84	53.59	90.47	14.36	12.33
Cash Growth	600.63%	1097.80%	-40.77%	530.23%	16.39%	5.11%
Other Receivables	72.5	79	5	4	0.3	0.3
Receivables	73.25	86.46	13.55	4.67	0.51	0.41
Total Current Assets	293.7	728.3	67.13	95.14	14.87	12.74
Property, Plant & Equipment	255.85	47.46	45.73	43.55	43.39	44.04
Long-Term Investments	-	-	-	53.98	53.98	53.98
Total Assets	692.38	775.76	112.86	192.67	112.23	110.76
Accrued Expenses	58.09	143.14	139.47	111.89	133.51	136.96
Current Income Taxes Payable	85.96	85.96	86.33	60.08	62.39	62.26
Current Unearned Revenue	590.67	590.67	22.23	223.9	50.6	118.6
Other Current Liabilities	1,288	1,313	1,118	1,116	1,138	1,090
Total Current Liabilities	2,023	2,133	1,366	1,512	1,385	1,408
Pension & Post-Retirement Benefits	60	60	60	61.25	62.36	158.01
Long-Term Deferred Tax Liabilities	11.41	11.41	11.41	5.38	39.59	39.59
Other Long-Term Liabilities	-	-	-	-	-	0
Total Liabilities	2,094	2,204	1,437	1,578	1,486	1,605
Common Stock	136.67	136.67	136.67	136.67	136.67	136.67
Additional Paid-In Capital	250.64	250.64	250.64	250.64	250.64	250.64
Retained Earnings	-1,855	-1,881	-1,777	-1,839	-1,827	-1,866
Comprehensive Income & Other	65.69	65.69	65.69	65.69	65.69	-15.92
Shareholders' Equity	-1,402	-1,428	-1,324	-1,386	-1,374	-1,494
Total Liabilities & Equity	692.38	775.76	112.86	192.67	112.23	110.76
Net Cash (Debt)	209.2	641.84	53.59	90.47	14.36	12.33
Net Cash Growth	-	1097.80%	-40.77%	530.23%	16.39%	5.11%
Net Cash Per Share	0.77	2.35	0.20	0.33	0.05	0.05
Filing Date Shares Outstanding	273.35	273.35	273.35	273.35	273.35	273.35
Total Common Shares Outstanding	273.35	273.35	273.35	273.35	273.35	273.35
Working Capital	-1,729	-1,404	-1,299	-1,417	-1,370	-1,395
Book Value Per Share	-5.13	-5.22	-4.85	-5.07	-5.03	-5.47
Tangible Book Value	-1,402	-1,428	-1,324	-1,386	-1,374	-1,494
Tangible Book Value Per Share	-5.13	-5.22	-4.85	-5.07	-5.03	-5.47
Land	66.08	66.08	66.08	66.08	66.08	66.08
Machinery	1,535	1,319	1,316	1,313	1,311	1,311

Source: S&P Global Market Intelligence. Standard template. Financial Sources.