Livestock Feeds Plc (NGX:LIVESTOCK)

Livestock Feeds 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	879.8	1,191	597.26	477.84	342.61	93.99
Short-Term Investments	-	-	-	17.28	17.28	20.67
Cash & Short-Term Investments	879.8	1,191	597.26	495.12	359.89	114.66
Cash Growth	8.76%	99.35%	20.63%	37.57%	213.88%	88.98%
Accounts Receivable	723.6	16.8	135.32	57.85	42	31.9
Other Receivables	41.87	77.51	145.63	810.9	13.81	23.66
Receivables	765.47	94.3	280.96	868.75	55.81	55.56
Inventory	18,644	19,391	10,995	4,947	9,508	5,408
Prepaid Expenses	193.66	206.1	90.4	14.62	44.39	31.53
Other Current Assets	49.01	66.47	64.86	29.95	40.08	29.12
Total Current Assets	20,532	20,948	12,028	6,355	10,008	5,639
Property, Plant & Equipment	2,314	2,239	1,151	865.34	784.76	835.56
Other Intangible Assets	145.23	144.78	197.54	237.29	34.85	-
Long-Term Deferred Tax Assets	54.18	54.18	-	-	-	-
Total Assets	23,046	23,386	13,376	7,458	10,828	6,474
Accounts Payable	8,884	3,724	937.16	1,780	399.77	2,111
Accrued Expenses	909.68	1,178	547.33	250.86	298.23	207.06
Short-Term Debt	8,366	13,714	10,262	3,575	7,452	1,993
Current Income Taxes Payable	859.07	840.25	116.22	95.79	93.59	43.03
Current Unearned Revenue	-	-	-	4.97	-	-
Other Current Liabilities	74.13	105.7	63.79	70.82	39.59	47.09
Total Current Liabilities	19,093	19,562	11,926	5,777	8,283	4,401
Long-Term Leases	246.44	230.92	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	-	42	-
Total Liabilities	19,623	20,001	11,926	5,777	8,325	4,401
Common Stock	1,500	1,500	1,500	1,500	1,500	1,500
Additional Paid-In Capital	693.34	693.34	693.34	693.34	693.34	693.34
Retained Earnings	1,230	1,191	-743.11	-513.09	309.13	-120.57
Shareholders' Equity	3,423	3,385	1,450	1,680	2,502	2,073
Total Liabilities & Equity	23,046	23,386	13,376	7,458	10,828	6,474
Total Debt	8,613	13,945	10,262	3,575	7,452	1,993
Net Cash (Debt)	-7,733	-12,755	-9,664	-3,080	-7,092	-1,879
Net Cash Per Share	-2.58	-4.25	-3.22	-1.03	-2.36	-0.63
Filing Date Shares Outstanding	3,000	3,000	3,000	3,000	3,000	3,000
Total Common Shares Outstanding	3,000	3,000	3,000	3,000	3,000	3,000
Working Capital	1,439	1,386	101.79	577.62	1,725	1,237
Book Value Per Share	1.14	1.13	0.48	0.56	0.83	0.69
Tangible Book Value	3,278	3,240	1,253	1,443	2,468	2,073
Tangible Book Value Per Share	1.09	1.08	0.42	0.48	0.82	0.69
Land	-	-	-	-	-	75
Buildings	299.41	299.41	287.31	277.64	275.1	321.69
Machinery	2,137	2,009	1,753	1,520	1,309	1,200
Construction In Progress	975.29	953	471.03	300.22	272.82	283.24

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