Quarter 3 - financial statement for 2025

7ABLE OF COHTEHTS

Corporate Information

Unoudited Statement of Financial Position

Page{s}

-2

3

Unaudited Statement of Profit or Loss and Other Comprehensive Income 4 Unoudited Statement of Changes in Shareholders Equity

Unoudited Statement of Cashflow

Notes to Ihe Unoudited financial Statements 7-13

Prince Somuci oyebolo

MI. bodd Emuloh Pn. Alzlolo Bugbo]u

a. owmioj«o»a›

Ndwdi Onyeokost

Mr. Tobeono Nnbmanl

lt¥MDgvtz'onbl Akonbl Bobolunde

N&.Dopo*dekoje

Group Monaging Director Non Executive Director hon Executive Director Non'ExecutiveDirector Executive Director Executive Director Executive Director

Independent Non Executive Director Independent Non Executive Director Indepénderit Non Executive Director Independent Non Executive Director Independent Non Executive Director Independent Non Execut ve Director

RC:1020#41

4, Elsoye Close off Oloperi Street,

Shonibore Estole, Maryland Ikejo, Lagos.

MI. Olurln Oyewole Emmanuel

Funsho Chvnycmi & Cn.

• Zenith Bank Ltd

• Unlon Bank Plc

• Guofonty Trust Bank.td

  ° *Platt hotel Llmited

  
  
  

• 6‹xvHomes limited

s •‹• 4ia e‹›°•‹°‹°,r‹•^»t‹›.t..

S23 739: S

387: lSt,266

971288

975 28

987643

28.878?62

[A| 'Haldane ucC,g|I:Plc with:a free:float percentage of J6 636 as of September 302025 , is complinnl wilh The Exchonpe's

£fAt..I3ANE fCt*/t Lf. Pt..r

Nn1es

3

1 4.227.072. 7S9

f42,26O

t4,227,gt5,fli9

l6399l99,2tO

Tide and other tec eivabtes Cosh and cosh equivalent

te0ut Asaeh

4 5.875.806.D30

5 926,606.650

6 * ‹ '#..

21,064,273.212

893.00D

2,5I 4.476.396

2,S1S,36@,39G

2.27O, 142,74.$ I .084,34 T,287 l 033YO8

3.468.517.6b0 1g,906,41Y.579

2/flJ.47o3V6

2,S4,476.39@

fsC/ /MO/00N40It ¥Bt

Or. Edwo d Aklnlode

'

Notes

13

5cp-25 sep-y4

= N= = N=

I .8I8,d04.903 3.165 P7 I LJI

Other Comprehensive Income for the yeor nel foxes

Detened7oxlnto eflFxnense)

7otol comprehensive Income/(loss) for the period

J1S,519,730

415,5 9,730

467,932,470

OPERATINGACTIVITIES

Operating diofil Before Taxation

- ADJUSTMENT FOR NON-CASH ITEMS

Changes ln Foi1 Value Reserve Adjustment os per Reserve Depreciation

CHANGES IN WORKING CAPITAL

SepJS

620, I 7P, 701

87,3J7,468

d2,853,78b

431,329,357

Sep -24

69P, 4£Jd. 6 Z I

14"2, US, 323

840,591,995

$tOCk: WOFk i 0 DfO Q£0SS

Account Receivable Account payable

Cosh from operating Acfiviñes

Net Cosh Flow from Operating Activifie: a

INVESTING ACTIVITIES

Purchasesof Fixed Assets

Sales of Assets

Long term invesfment

Nef Cosh FJow from Investing Activities b

{275,301,966) (86,46J,/›83)

200,038,354 /T36,676, l66/

(547,4l2,469| 253,075,236

(191,346,723) 870,507,382

(J 91,346,723) 864 840,69 T

{128,322V38) (l,33l3i,I4)

300,0000G0

3798,410 38,ZGO 7U|

(85,384,328) (1,074,25B374)

FfNANCJNG ACTIVIYIES

Share Capitol

Share Premium Account

Divtdeno Poia (I 0,8 5,000)

Direc ton current Account t970, I 21,936) Shon term Liability 329,333,683 Nef Cosh Flow from Financing Activities c (75J,603,2S3)

52,852.0é3

52,852.063

Cosh Gerterofed for fhe year ci+b*c (1,028,314,305) (1S6,565,6t9)

Cosh Incl Cosh Equivalent of fhe end

kALbAHE MCCAtL PLC was registered under the relevant provision of Companies and Allied Martens Act, 2020 (As Amended) fo operate in Nigeria.

7he object clause of tne company empowers the organization fo carry on tne business of real estate con Allan!, nome ownership, schools, house marketing property oevelopment, in all its ramifications, estate manager, propeny mancget, to deal in reol estate, turnup progenies, interior decoration ono property investment.

The company is also allowed to carry out all businesses stateo in iz Memorandum ond Articles of Association, with due care and diligence in order to nave pos ve effect in the Nigerian Financial Morkef.

HALDANE MCCALL PLC registered address is 2, Sonny Way, Shonibare Estate, Maryland, Ikeja, Lopos State.

g05i5 Of PfgDOfOllOfl:

1. StatemenfofCompfonce:

   
   
   

   these interim finoncialstaternenfi for the sixmonth5 ended 30SEPTEMBEB,2025 have been prepared in accordance witn IAS 34 lnfertm Finonciol kepoñing.

   
   
   

   Tney do not include all of the information required for a complete set of fnancial statements prepared in OECOLdance witn Intemationol Financial PepoJing Standard.

2. Basis of Atcountlng:

These interim financial sfafements nnve been prepared on an accrualbasis

and undernistorical cost convention except fofthe followingitems,which ard measured on an alternative basis on each reporting date:

Tnese interim finoncial statémenIs are pies.entéd noirs, whicn is the NGX Group's furictionol urrency. All Amounts.hove been rounded to the nearest thousand unless otherwise':!ndicated.

InvesfmenT in Transcorjo Inveslmeilts !n Jaiz

Sep•24

= N=

I D1 EW 0 IE N R

Consumable Stocks Properties unoer Construction

u n

Balance aJ at I January Addition during the Perioo

s OT NE E AN ECI

Trade Debtors O"ther Debtors Prepayment Sfotf Advance tnter Company

Bank Bolonc.e

issues ond fully paid up:

O dinory ShorgS Oi N0.50 each

B•aI b/fwd

Audi Adjusmen1 Profff for he year Divdend Phd 8aI c/wd

Trade Credifoi‹ Other Payal›ius Other creditrJit Infer Cnmpur y

4,775,976

4O 5,87T,030,054

5,696,826, ISI

274,203.P02

0

884.939.983

4I,d66.667'

T8,743 f4,7t2,530

7,332,983 34,Ot5,513

l.SBt000.OOO

‹.7 I 3.724, i z

87.347,274

4 I 5.5 l9.730 (I 0.81£000) 5,HI5776I 76

162.018,930

Z5,4/9,88|

MI.318.877

2.26d,9d7,*/7

2,270,142,7

2. I 83,619.082

83.208,491

2 7 577

747, 66S. 122

2?ââ29â0

135,600

110,987 7lg

,00 ,84 ,

1D7. 4z 3.569

é,5é0.039

114, ,608

T.16 T.000.00G

4.034,992, I p2

467. 932. 469

84. 11 1.

. 7

inferesf received

Ofher income

J.293,66 I

3,293,s61

5.3 T4.825

52, 733,824

Sep-24

Staff Welfare Salaries & Wages final entitlement Subscription Office Expenses Diesel & Fuel Utilities

Repairs & Maintenance

Telephone. Postages & Internet expenses Rent

Swimming Pool

98,330

29b,09b. 107

723,023

18,Z4S,326 T,069,400

S,902,650

I00,000

27.377.050

4,836.850

30.339,999

7S 1.000

I . I66 340

T56.929 18 I

3,940.42?

14. I32.97 T

3.232.500

18.aS4 6*0 J76.000 31,022.633

4,z7S.356

9,000.000

I .098.TOO

Motor Ponni.ng Expenses Labour & Gordsnfng Advertisemanf

Security Expenses medical Expenses Service chcrge

10.03 I .S59

1.277 238

10,29t.588

2,510,625

4, t09.470

?55,O

Bal b/f Insurance Pe Expenses

Legal and Professional services Audit fee

GMD Office Expenses

Sewage

Serarch Conduct CAC Annual Filling Ofhers

Rote and Levies Statutory Obligation Protessiona1 fee & others Consultancy fee

* Depreciation

Entertainment

, Electñcity

IT Expenses

Land use Charge Cleaning &Fumigotion Generol Expenses Generator Maintenance Computer Expenses

Fine and Penalty Transport and Travelling training ano Seminars License

• Bank Charges

FumiNre Expenses

Sep-25

= N=

48,2J5. 157

389754 &430.000 68.425479

750.000

250,000

I,099.800

2,309,932

62,8S3,736 P,358,8?0 7I,703,708

3,883,222

200.000

6 T0.000

22.S33.0I2

4.742.550

3.6 D.770

8OI70D

6,370.W

5038,250

3,07B90D

3.974.284

gy5 $y

Sep-24

V0.0J0

8.3s0.878 S.963. 750 2.0Z0.328 l,028.825 3,693,OOJ

39.via.seq

2,744.535

I,286,352

6. 435.231

0 S 7

I7 NPI

The company has no confJngenf #obiliffes in respect of any pending litigation,

1g D

There were no events after fhe reporting date which Could hove had a moterial effect on the

provided for.

financial post‹ion of the company as at September, **25 whlCh have not been adequalely