Eterna Plc (NGX:ETERNA)

Eterna 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	4,768	6,243	6,895	11,160	6,426	2,056
Cash & Short-Term Investments	4,768	6,243	6,895	11,160	6,426	2,056
Cash Growth	-1.44%	-9.46%	-38.21%	73.66%	212.51%	75.59%
Accounts Receivable	11,962	6,484	4,080	3,278	2,245	2,612
Other Receivables	4,659	3,387	2,790	4,146	4,224	1,603
Receivables	16,896	10,124	7,019	7,509	6,469	4,215
Inventory	30,338	23,466	27,242	11,190	12,038	6,900
Prepaid Expenses	340.45	200.74	149.97	130.79	85.73	101.18
Other Current Assets	15,260	9,465	1,611	9,584	5,908	8,405
Total Current Assets	67,603	49,498	42,918	39,574	30,926	21,677
Property, Plant & Equipment	16,319	16,719	13,833	14,026	14,466	13,445
Long-Term Investments	575.38	575.38	575.38	575.38	625.38	569.38
Other Intangible Assets	-	-	18.55	40.57	64.45	76.24
Long-Term Deferred Tax Assets	430.44	2,296	2,296	-	-	-
Other Long-Term Assets	-0	-	-	-	-	-
Total Assets	84,928	69,088	59,640	54,216	46,082	35,768
Accounts Payable	2,948	1,270	9,335	7,567	9,273	6,157
Accrued Expenses	1,417	1,112	890.1	2,027	1,214	357.29
Short-Term Debt	-	4,308	-	407.18	1,190	1,206
Current Portion of Long-Term Debt	29,275	33,728	43,230	26,429	18,867	10,845
Current Income Taxes Payable	2,039	1,655	977.48	704.78	247.02	121.45
Current Unearned Revenue	-	-	398	309	620	-
Other Current Liabilities	32,492	5,253	1,096	2,081	222.69	1,777
Total Current Liabilities	68,170	47,325	55,927	39,525	31,634	20,463
Long-Term Debt	10,970	11,733	-	-	1,060	448.74
Long-Term Leases	-	-	-	-	147.66	213.27
Long-Term Deferred Tax Liabilities	-	-	-	1,365	951.21	1,161
Other Long-Term Liabilities	250.03	3,300	211.84	194.98	170.87	131.88
Total Liabilities	79,390	62,358	56,138	41,086	33,964	22,419
Common Stock	652.07	652.07	652.07	652.07	652.07	652.07
Additional Paid-In Capital	5,796	5,796	5,796	5,796	5,796	5,796
Retained Earnings	-910.42	281.78	-2,946	6,682	5,670	6,901
Total Common Equity	5,538	6,730	3,502	13,131	12,118	13,349
Minority Interest	-0	-0	-0	-0	0.04	0.05
Shareholders' Equity	5,538	6,730	3,502	13,131	12,118	13,349
Total Liabilities & Equity	84,928	69,088	59,640	54,216	46,082	35,768
Total Debt	40,245	49,769	43,230	26,836	21,265	12,713
Net Cash (Debt)	-35,477	-43,526	-36,335	-15,676	-14,839	-10,656
Net Cash Per Share	-27.19	-33.38	-27.86	-12.02	-11.38	-8.17
Filing Date Shares Outstanding	1,304	1,304	1,304	1,304	1,304	1,304
Total Common Shares Outstanding	1,304	1,304	1,304	1,304	1,304	1,304
Working Capital	-567.16	2,173	-13,009	48.67	-707.72	1,214
Book Value Per Share	4.25	5.16	2.69	10.07	9.29	10.24
Tangible Book Value	5,538	6,730	3,483	13,090	12,054	13,273
Tangible Book Value Per Share	4.25	5.16	2.67	10.04	9.24	10.18
Land	2,478	2,478	2,478	2,478	5,930	5,686
Buildings	4,873	4,819	4,606	4,406	-	-
Machinery	12,420	12,220	10,374	9,699	9,418	8,871
Construction In Progress	2,349	2,627	915.14	1,007	1,664	821.91

Updated Jan 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.