Financial Ratios Transcorp Power Plc

Equities

TRANSPOWER

NGTRANSPOWE3

End-of-day quote Nigerian S.E. Other stock markets 2024-09-06			5-day change	1st Jan Change
335.20 ^NGN	0.00%		0.00%	0.00%

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Published financial data: TRANSCORP POWER PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2022	2023
Revenues - (Utility Template)	90.35B	142B
Total Revenues	90.35B	142B
Operations And Maintenance	3.52B	4.42B
Selling General & Admin Expenses, Total	2.94B	6.47B
Depreciation & Amortization - (IS) - (Collected)	19.25M	55.36M
Provision for Bad Debts	734M	2.25B
Other Operating Expenses	46.44B	64.19B
Total Operating Expenses	53.65B	77.39B
Operating Income (REIT / Utility Template)	36.7B	64.73B
Interest Expense, Total	-4.38B	-7.69B
Interest and Investment Income	1.26B	3.01B
Net Interest Expenses	-3.12B	-4.68B
Currency Exchange Gains (Loss)	-4.13B	-7.18B
Other Non Operating Income (Expenses)	-825M	-102M
EBT, Excl. Unusual Items	28.62B	52.76B
EBT, Incl. Unusual Items	28.62B	52.76B
Income Tax Expense	11.34B	22.53B
Earnings From Continuing Operations	17.28B	30.23B
Net Income to Company	17.28B	30.23B
Net Income - (IS)	17.28B	30.23B
Net Income to Common Incl Extra Items	17.28B	30.23B
Net Income to Common Excl. Extra Items	17.28B	30.23B
Per Share Items
Net EPS - Basic	218.36	92.25
Basic EPS - Continuing Operations	218.36	92.25
Basic Weighted Average Shares Outstanding	79.15M	328M
Net EPS - Diluted	218.36	92.25
Diluted EPS - Continuing Operations	218.36	92.25
Diluted Weighted Average Shares Outstanding	79.15M	328M
Normalized Basic EPS	225.99	100.62
Normalized Diluted EPS	225.99	100.62
Payout Ratio	74.93	7.68
Supplemental Items
Utility Revenues	90.35B	142B
EBITDA	40.17B	69.48B
EBITA	36.7B	64.73B
EBIT	36.7B	64.73B
EBITDAR	40.19B	69.61B
Effective Tax Rate - (Ratio)	39.61	42.7
Total Current Taxes	4.83B	16.83B
Total Deferred Taxes	5.72B	4.14B
Normalized Net Income	17.89B	32.98B
Supplemental Operating Expense Items
Marketing Expenses	6.39M	16.57M
Selling and Marketing Expenses	6.39M	16.57M
General and Administrative Expenses	2.8B	6.07B
Net Rental Expense, Total	19.85M	130M
Imputed Operating Lease Interest Expense	-	199M
Imputed Operating Lease Depreciation	-	-68.9M
Maintenance & Repair Expenses, Total	3.38B	4.17B

Fiscal Period: December	2022	2023
Assets
Cash And Equivalents	2.7B	6.37B
Accounts Receivable, Total	73.87B	114B
Other Receivables	20.3B	30.77B
Accounts Receivable (Summary Subtotal)	94.17B	145B
Inventory - (Utility Template)	4.31B	1.76B
Prepaid Expenses	217M	120M
Other Current Assets, Total	172M	332M
Total Current Assets	102B	153B
Gross Property Plant And Equipment	81.49B	89.52B
Accumulated Depreciation	-26.78B	-31.54B
Net Property Plant And Equipment	54.7B	57.98B
Goodwill	9.7B	9.7B
Long-Term Investments - (Utility Template)	2.21B	2.37B
Total Assets	168B	223B
Liabilities
Accounts Payable, Total	55.5B	67.99B
Accrued Expenses, Total	4.2B	3.93B
Current Portion of Long-Term Debt	13.1B	7.56B
Current Income Taxes Payable	5.79B	20.18B
Other Current Liabilities - (Bank / Utility Template)	16.61B	26.91B
Total Current Liabilities	95.2B	127B
Long-Term Debt	29.97B	29.75B
Deferred Tax Liability Non-Current	5.06B	9.2B
Total Liabilities	130B	166B
Common Stock, Total	40.11M	3.75B
Additional Paid In Capital	34.97B	44.39B
Retained Earnings	2.96B	9.73B
Total Common Equity	37.96B	57.86B
Total Equity	37.96B	57.86B
Total Liabilities And Equity	168B	223B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	79.15M	7.5B
ECS Total Common Shares Outstanding	79.15M	7.5B
Book Value / Share	479.65	7.71
Tangible Book Value	28.26B	48.16B
Tangible Book Value Per Share	357.08	6.42
Total Debt	43.07B	37.31B
Net Debt	40.37B	30.94B
Debt Equivalent Oper. Leases	159M	1.04B
Account Code - Inventory Valuation	-	6
Inventories - Raw Materials, Total	115M	190M
Inventories - Others	4.2B	1.57B
Land - (BS)	801M	842M
Buildings, Total	1.77B	1.77B
Machinery, Total	75.7B	80.39B
Full Time Employees	-	184
Accumulated Allowance for Doubtful Accounts (Supple)	6.02B	8.27B

Fiscal Period: December	2022	2023
Net Income	17.28B	30.23B
Depreciation, Depletion & Amortization	3.47B	4.76B
Total Depreciation, Depletion & Amortization	3.47B	4.76B
(Gain) Loss On Sale of Asset - (CF)	-338K	-
Provision and Write-off of Bad Debts	281M	1.28B
Change in Accounts Receivable	-17.56B	-50.65B
Change In Inventories	-566M	-148M
Change in Accounts Payable	2.97B	22.53B
Other Operating Activities	15.54B	30.16B
Cash from Operations	21.42B	38.16B
Capital Expenditure	-4.33B	-4.88B
Sale of Property, Plant, and Equipment	820K	-
Investment in Marketable and Equity Securities, Total	-683M	-
Other Investing Activities, Total	1.26B	3.01B
Cash from Investing	-3.75B	-1.87B
Long-Term Debt Issued, Total	15.77B	14.95B
Total Debt Issued	15.77B	14.95B
Long-Term Debt Repaid, Total	-22.69B	-32.12B
Total Debt Repaid	-22.69B	-32.12B
Common Dividends Paid	-12.95B	-2.32B
Common & Preferred Stock Dividends Paid	-12.95B	-2.32B
Other Financing Activities, Total	-3.84B	-13.13B
Cash from Financing	-23.71B	-32.62B
Miscellaneous Cash Flow Adjustments	-1K	-
Net Change in Cash	-6.04B	3.67B
Supplemental Items
Cash Income Tax Paid (Refund)	3.02B	1.98B
Net Debt Issued / Repaid	-6.92B	-17.17B
Levered Free Cash Flow	-	24.35B
Unlevered Free Cash Flow	-	29.16B
Change In Net Working Capital	-	11.17B

Fiscal Period: December	2022	2023
Profitability
Return on Assets	-	20.66
Return on Total Capital	-	45.92
Return On Equity %	-	63.1
Return on Common Equity	-	63.1
Margin Analysis
Gross Profit Margin %	46.55	52.89
SG&A Margin	3.68	4.99
EBITDA Margin %	44.46	48.89
EBITA Margin %	40.61	45.54
EBIT Margin %	40.61	45.54
Income From Continuing Operations Margin %	19.13	21.27
Net Income Margin %	19.13	21.27
Net Avail. For Common Margin %	19.13	21.27
Normalized Net Income Margin	19.8	23.2
Levered Free Cash Flow Margin	-	17.13
Unlevered Free Cash Flow Margin	-	20.52
Asset Turnover
Asset Turnover	-	0.73
Fixed Assets Turnover	-	2.52
Receivables Turnover (Average Receivables)	-	1.51
Inventory Turnover (Average Inventory)	-	22.04
Short Term Liquidity
Current Ratio	1.07	1.21
Quick Ratio	1.02	1.19
Operating Cash Flow to Current Liabilities	0.22	0.3
Days Sales Outstanding (Average Receivables)	-	241.22
Days Outstanding Inventory (Average Inventory)	-	16.56
Average Days Payable Outstanding	-	349.96
Cash Conversion Cycle (Average Days)	-	-92.18
Long Term Solvency
Total Debt/Equity	113.45	64.48
Total Debt / Total Capital	53.15	39.2
LT Debt/Equity	78.94	51.42
Long-Term Debt / Total Capital	36.98	31.26
Total Liabilities / Total Assets	77.43	74.1
EBIT / Interest Expense	8.38	8.41
EBITDA / Interest Expense	9.17	9.03
(EBITDA - Capex) / Interest Expense	8.18	8.4
Total Debt / EBITDA	1.07	0.54
Net Debt / EBITDA	1.01	0.45
Total Debt / (EBITDA - Capex)	1.2	0.58
Net Debt / (EBITDA - Capex)	1.13	0.48
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	57.3
Gross Profit, 1 Yr. Growth %	-	78.72
EBITDA, 1 Yr. Growth %	-	72.99
EBITA, 1 Yr. Growth %	-	76.39
EBIT, 1 Yr. Growth %	-	76.39
Earnings From Cont. Operations, 1 Yr. Growth %	-	74.93
Net Income, 1 Yr. Growth %	-	74.93
Diluted EPS Before Extra, 1 Yr. Growth %	-	-57.76
Normalized Net Income, 1 Yr. Growth %	-	84.37
Net Property, Plant and Equip., 1 Yr. Growth %	-	5.99
Inventory, 1 Yr. Growth %	-	-59.19
Accounts Receivable, 1 Yr. Growth %	-	54.31
Total Assets, 1 Yr. Growth %	-	32.82
Tangible Book Value, 1 Yr. Growth %	-	70.4
Cash From Operations, 1 Yr. Growth %	-	78.15
Capital Expenditures, 1 Yr. Growth %	-	12.86
Common Equity, 1 Yr. Growth %	-	52.41