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	Jun '26 Jun 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	19,564	14,108	641.84	53.59	90.47	14.36
Cash & Short-Term Investments	19,564	14,108	641.84	53.59	90.47	14.36
Cash Growth	6540.29%	2098.00%	1097.80%	-40.77%	530.23%	16.39%
Other Receivables	350.55	194.11	79	5	4	0.3
Receivables	721.34	209.8	86.46	13.55	4.67	0.51
Inventory	-	55.9	-	-	-	-
Total Current Assets	20,285	14,373	728.3	67.13	95.14	14.87
Property, Plant & Equipment	5,427	231.33	47.46	45.73	43.55	43.39
Long-Term Investments	-	3.23	-	-	53.98	53.98
Total Assets	13,584	14,608	775.76	112.86	192.67	112.23
Accrued Expenses	111.74	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	14,661	15,309	1,313	1,118	1,116	1,138
Total Current Liabilities	14,859	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
Total Liabilities	14,930	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	-1,799	-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	-1,346	-1,347	-1,428	-1,324	-1,386	-1,374
Total Liabilities & Equity	13,584	14,608	775.76	112.86	192.67	112.23
Net Cash (Debt)	19,564	14,108	641.84	53.59	90.47	14.36
Net Cash Growth	6540.29%	2098.00%	1097.80%	-40.77%	530.23%	16.39%
Net Cash Per Share	71.57	51.61	2.35	0.20	0.33	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	5,426	-1,511	-1,404	-1,299	-1,417	-1,370
Book Value Per Share	-4.92	-4.93	-5.22	-4.85	-5.07	-5.03
Tangible Book Value	-1,346	-1,347	-1,428	-1,324	-1,386	-1,374
Tangible Book Value Per Share	-4.92	-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