Union Dicon Salt Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	11,506	14,108	641.84	53.59	90.47	14.36
Cash & Short-Term Investments	11,506	14,108	641.84	53.59	90.47	14.36
Cash Growth	2568.64%	2098.00%	1097.80%	-40.77%	530.23%	16.39%
Other Receivables	-	194.11	79	5	4	0.3
Receivables	361.9	209.8	86.46	13.55	4.67	0.51
Inventory	-	55.9	-	-	-	-
Total Current Assets	13,988	14,373	728.3	67.13	95.14	14.87
Property, Plant & Equipment	259.31	231.33	47.46	45.73	43.55	43.39
Long-Term Investments	-	3.23	-	-	53.98	53.98
Total Assets	14,248	14,608	775.76	112.86	192.67	112.23
Accounts Payable	15,187	-	-	-	-	-
Accrued Expenses	-	94.07	143.14	139.47	111.89	133.51
Current Income Taxes Payable	85.96	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	15,273	15,884	2,133	1,366	1,512	1,385
Pension & Post-Retirement Benefits	60	60	60	60	61.25	62.36
Long-Term Deferred Tax Liabilities	11.41	11.41	11.41	11.41	5.38	39.59
Other Long-Term Liabilities	259.31	-	-	-	-	-
Total Liabilities	15,604	15,955	2,204	1,437	1,578	1,486
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	-1,809	-1,800	-1,881	-1,777	-1,839	-1,827
Comprehensive Income & Other	65.69	65.69	65.69	65.69	65.69	65.69
Shareholders' Equity	-1,356	-1,347	-1,428	-1,324	-1,386	-1,374
Total Liabilities & Equity	14,248	14,608	775.76	112.86	192.67	112.23
Net Cash (Debt)	11,506	14,108	641.84	53.59	90.47	14.36
Net Cash Growth	2568.64%	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	-1,284	-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	-1,356	-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.