Union Dicon Salt Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	14,108	641.84	53.59	90.47	14.36
Cash & Short-Term Investments	14,108	641.84	53.59	90.47	14.36
Cash Growth	2098.00%	1097.80%	-40.77%	530.23%	16.39%
Other Receivables	194.11	79	5	4	0.3
Receivables	209.8	86.46	13.55	4.67	0.51
Inventory	55.9	-	-	-	-
Total Current Assets	14,373	728.3	67.13	95.14	14.87
Property, Plant & Equipment	231.33	47.46	45.73	43.55	43.39
Long-Term Investments	3.23	-	-	53.98	53.98
Total Assets	14,608	775.76	112.86	192.67	112.23
Accrued Expenses	94.07	143.14	139.47	111.89	133.51
Current Income Taxes Payable	50.35	85.96	86.33	60.08	62.39
Current Unearned Revenue	430.67	590.67	22.23	223.9	50.6
Other Current Liabilities	15,309	1,313	1,118	1,116	1,138
Total Current Liabilities	15,884	2,133	1,366	1,512	1,385
Pension & Post-Retirement Benefits	60	60	60	61.25	62.36
Long-Term Deferred Tax Liabilities	11.41	11.41	11.41	5.38	39.59
Total Liabilities	15,955	2,204	1,437	1,578	1,486
Common Stock	136.67	136.67	136.67	136.67	136.67
Additional Paid-In Capital	250.64	250.64	250.64	250.64	250.64
Retained Earnings	-1,800	-1,881	-1,777	-1,839	-1,827
Comprehensive Income & Other	65.69	65.69	65.69	65.69	65.69
Shareholders' Equity	-1,347	-1,428	-1,324	-1,386	-1,374
Total Liabilities & Equity	14,608	775.76	112.86	192.67	112.23
Net Cash (Debt)	14,108	641.84	53.59	90.47	14.36
Net Cash Growth	2098.00%	1097.80%	-40.77%	530.23%	16.39%
Net Cash Per Share	51.61	2.35	0.20	0.33	0.05
Filing Date Shares Outstanding	273.35	273.35	273.35	273.35	273.35
Total Common Shares Outstanding	273.35	273.35	273.35	273.35	273.35
Working Capital	-1,511	-1,404	-1,299	-1,417	-1,370
Book Value Per Share	-4.93	-5.22	-4.85	-5.07	-5.03
Tangible Book Value	-1,347	-1,428	-1,324	-1,386	-1,374
Tangible Book Value Per Share	-4.93	-5.22	-4.85	-5.07	-5.03
Land	105.88	66.08	66.08	66.08	66.08
Machinery	1,482	1,319	1,316	1,313	1,311

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