John Holt PlcNSENG: JOHNHOLT

Quarter 3 - financial statement for 2025

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‌JOHN HOLT PLC UNAUDITED 2024/2025 RESULTS QUARTER THREE OCTOBER 2024 TO JUNE 2025

‌JOHN HOLT PLC

UNAUDITED 2024/2025 RESULTS

CONDENSED STATEMENT OF PROFIT OR LOSS FOR PERIOD ENDED 30 JUNE 2025

GROUP COMPANY GROUP COMPANY

JUNE

JUNE

JUNE

JUNE

QTR 3

QTR 3

QTR 3

QTR 3

Notes

2025

2024

%

2025

2024

%

2025

2024

%

2025

2024

%

N'm

N'm

CHANGE

N'm

N'm

CHANGE

N'm

N'm

CHANGE

N'm

N'm

CHANGE

Revenue

1

1,258

2,839

(56)

1,257

2,839

(56)

0

0

#DIV/0!

0

0

#DIV/0!

Cost of sales

-883

-2,252

61

-883

-2,252

61

-479

-293

(63)

-479

-293

(64)

Gross profit

375

587

(36)

374

586

(36)

-479

-293

(63)

-479

-293

(64)

Other operating income

13

1,141

(99)

13

1,141

(99)

9

636

(99)

9

636

(99)

Exchange (loss)/gain

22

-425

105

22

-425

105

-51

-139

63

-51

-139

63

Distribution expenses

-170

-169

(0)

-170

-169

(1)

-72

-64

(13)

-72

-64

(13)

Administrative expenses

-341

-314

(9)

-340

-313

(9)

-132

-119

(11)

-131

-118

(11)

Profit/(loss) from operating activities

-102

819

(112)

-101

820

(112)

-726

21

(3,622)

-725

22

(3,413)

Finance costs

-141

-161

12

-141

-161

12

-47

-52

8

-47

-52

8

Profit/(Loss) before taxation

-243

659

(137)

-242

659

(137)

-773

-31

(2,393)

-772

-30

(2,497)

Taxation charge

-6

-15

61

-6

-15

61

-3

3

(189)

-3

3

(189)

Profit/(Loss) after taxation

-249

643

(139)

-248

644

(139)

-776

-28

(2,718)

-775

-26

(2,851)

Total comprehensive income transferred to retained earnings

-249

643

(139)

-248

644

(139)

-776

-28

(2,718)

-775

-26

(2,851)

Earnings/(Loss) per share -Basic (in kobo)

-63.9

165.3

(139)

-63.7

165.5

(139)

-199.4

-7.1

(2,718)

-199.2

-6.7

(2,851)

Earnings/(Loss) per share -diluted (in kobo)

-63.9

165.3

(139)

-63.7

165.5

(139)

-199.4

-7.1

(2,718)

-199.2

-6.7

(2,851)

‌JOHN HOLT PLC UNAUDITED 2024/2025 RESULTS STATEMENT OF OTHER COMPREHENSIVE INCOME FOR THE PERIOD ENDED 30 JUNE 2025

JUNE

JUNE

JUNE

JUNE

QTR 3

QTR 3

QTR 3

QTR 3

Notes

2025

2024

2025

2024

2025

2024

2025

2024

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

Profit/(loss) after taxation

1

-249

643

-248

644

-776

-28

-775

-26

Items that will not be reclassified to profit or loss

in subsequent periods.

Net surplus on revaluation of properties

Items that may be reclassified subsequently

Total items that will not be reclassified to profit or loss

Items that will be reclassified to profit or loss

in subsequent periods.

Net change in fair value during the period Changes in allowance for expected credit losses

Net gain/(losses) on financial investments at fair value through other comprehensive income

Other comprehensive income/(loss) for the period, net of tax

GROUP COMPANY GROUP COMPANY Total comprehensive income/(loss) for the period, net of tax -249 643-248 644 -776 -28 -775 -26 ‌JOHN HOLT PLC UNAUDITED 2024/2025 RESULTS CONDENSED STATEMENT OF PROFIT OR LOSS

JUNE

SEPTEMBER

JUNE

SEPTEMBER

Notes

2025

2024 %

2025

2024

%

N'm

N'm CHANGE

N'm

N'm

CHANGE

Non current assets

Property, plant and equipment

7

2,653

2,660 (0)

1,143

1,151

(1)

Investment properties

8

4,350

4,350 0

2,962

2,962

0

Investment subsidiaries

0

0 0

15

15

0

Assets under finance lease

9

0

0 0

0

0

0

Available for sale financial assets

78

78 0

78

78

0

7,081

7,088 (0)

4,198

4,206

(0)

Current assets

Inventories

2

220

237 (7)

220

237

(7)

Trade and other receivables

3

1,382

1,428 (3)

1,364

1,422

(4)

Prepayments

145

98 48

138

131

5

Cash and cash equivalents

5

303

22 1,277

303

22

1,277

2,050

1,785 15

2,025

1,812

12

Current liabilities

Trade and other payables

4

2,270

1,828 (24)

2,102

1,715

(23)

Due to related parties

24

24 0

24

24

(1)

Bank overdraft

0 0

0

0

Loans and borrowings

638

430 (48)

638

430

(48)

Taxation payable

169

163 (4)

91

85

(7)

Employee's benefit

72

45 (60)

72

45

(60)

3,173

2,490 27

2,927

2,299

27

Net current liabilities

-1,123

-705 59

-902

-486

85

Non-current liabilities

Deferred taxation

397

397 0

20

20

0

Loans and borrowings

116

271 57

116

271

57

Due to related parties

897

918 2

897

918

2

Net assets

4,548

4,797 (5)

2,263

2,511

(10)

Capital and reserves

Share capital

195

195 0

195

195

0

Property revaluation reserve

1,397

1,397 0

620

620

0

Revenue reserve

2,956

3,205 (8)

1,448

1,696

(15)

Shareholders' funds

4,548

4,797 (5)

2,263

2,511

(10)

Approved date as 28th July, 2025.

Dr. C. Ezeh

GROUP STATEMENT OF FINANCIAL POSITION

FRC/2017/IODN/00000016475

Mr. Adeche Okeje FRC/2013/ICAN/00000005141

GROUP COMPANY



Group Managing Director



Chief Finance Officer

‌JOHN HOLT PLC

UNAUDITED 2024/2025 RESULTS

CONDENSED STATEMENT OF PROFIT OR LOSS

STATEMENT OF CHANGES IN EQUITY

GROUP COMPANY

Issued share

Available for

Revaluatio

Reserve on acturial

Revenue Total

Issued

Available Revaluati

Reserve on acturial

Revenue Total

capital

sale reserve

n reserve

valuation of

reserve

equity

share

for sale

on reserve valuation of

reserve

equity

defined benefit plan

capital

reserve

defined benefit plan

N'm

N'm

N'm N'm

N'm

N'm

N'm

N'm

N'm N'm

N'm

N'm

At 1 October 2024

195

-

1,397 -

3,205

4,797

195

-

620 -

1,696

2,511

Profit/(Loss)

(249)

(249)

(248)

(248)

Other comprehensive income

-

-

Deficit on revaluation of property

Depreciation written back on revaluation of property

-

-

-

-

Total comprehensive (loss)/income for the year

-

-

- -

(249)

(249)

-

-

- -

(248)

(248)

Contributions by and distributions to owners:

Dividends paid

-

-

Total contributions by and distributions to owners

-

-

- -

-

-

-

-

- -

-

-

At 30 June 2025

195

-

1,397 -

2,956

4,548

195

-

620 -

1,448

2,263

At 1 October 2023

195

-

997 -

731

1,923

195

-

616 -

(535)

276

Profit/(Loss)

643

643

644

644

Other comprehensive income

-

-

Surplus on revaluation of property

-

-

Depreciation written back on revaluation of property

-

-

Total comprehensive (loss)/income for the year

-

-

- -

643

643

-

-

- -

644

644

Contributions by and distributions to owners:

Dividends paid

-

-

Total contributions by and distributions to owners

-

-

- -

-

-

-

-

- -

-

-

At 30 June 2024

195

-

997 -

1,374

2,566

195

-

616 -

109

920

‌JOHN HOLT PLC UNAUDITED 2024/2025 RESULTS CONDENSED STATEMENT OF PROFIT OR LOSS GROUP STATEMENT OF CASH FLOWS GROUP COMPANY JUNE JUNE JUNE JUNE Notes 2025 2024 % 2025 2024 % N'm N'm CHANGE N'm N'm CHANGE

Cash flows from operating activities

Cash received from customers

1,317

3,019

-56

1,316

3,019

-56

Cash paid to suppliers and employees

-909

-3,536

74

-909

-3,536

74

Input VAT

64

145

56

64

145

56

Output VAT

-66

-146

55

-66

-146

55

Income tax paid

0

-37

100

0

-37

100

Net cash provided by operating activities

6

406

-554

173

405

-554

173

Cash flows from investing activities

Purchase of fixed assets

-37

-87

57

-37

-87

58

Proceeds from sale of fixed assets

0

0

0

0

0

0

Net cash provided by investing activities

-37

-87

0

-37

-87

0

Cash flows from financing activities

Proceeds from/(Repayment) of loans and borrowings

53

-89

-160

53

-89

-160

Finance cost

-141

-161

12

-141

-161

12

Net cash provided by financing activities

-88

-250

65

-88

-250

65

Net (decrease)/increase in cash and cash equivalents

281

-891

132

281

-891

131

Cash and cash equivalents at 1 October

22

1,014

-98

22

1,014

-98

Closing cash and cash equivalents

5

303

123

146

303

123

146

‌JOHN HOLT PLC

UNAUDITED 2024/2025 RESULTS

CONDENSED STATEMENT OF PROFIT OR LOSS

GROUP

COMPANY

NOTES

JUNE

JUNE

JUNE JUNE

2025

2024

2025 2024

N'm

N'm

N'm N'm

1

Revenue

Technical products and leasing serv ices

933

2,555

933

2,555

Y amaha

1

13

1

13

Central

324

271

323

271

1,258

2,839

1,257

2,839

GROUP COMPANY

30TH JUNE 30TH SEPT 30TH JUNE 30TH SEPT

2 Inventory

2025

N'm

2024

N'm

2025

N'm

2024

N'm

Finished goods

222

243

222

243

Spart parts

12

13

12

13

Work- in- progress

0

0

0

0

234

256

234

256

Impairment

-14

-19

-14

-19

220

237

220

237

3 Trade and other receivables

N'm

N'm

N'm

N'm

Trade receivables

73

132

73

132

Withholding tax receivable

1,923

1,918

1,923

1,918

Others

43

35

25

29

2,039

2,085

2,021

2,079

Provisions

-657

-657

-657

-657

1,382

1,428

1,364

1,422

4 Trade and other payables

N'm

N'm

N'm

N'm

Trade pay ables

1

1

1

1

Accruals and prov isions

1,455

1,390

1,287

1,279

Def erred rev enue

712

368

712

368

Other pay ables

102

69

102

67

2,270

1,828

2,102

1,715

GROUP

COMPANY

30TH JUNE. 30TH

JUNE.

30TH JUNE.

30TH JUNE.

5 Cash and cash equivalents

2025

N'm

2024

N'm

2025

N'm

2024

N'm

As per statement of f inancial position

303

123

303

123

As per statement of cash f low

303

123

303

123

6 Reconciliation of net income to net cash generated by

operating activ ities

N'm

N'm

N'm

N'm

Prof it/(loss) af ter tax

-249

643

-248

644

Adjustments to reconcile profit to net cash provided by operating activities

Depreciation

44

30

44

30

Interest paid

141

161

141

161

Changes in assets and liabilities

Decrease/(increase) in inv entories

17

-20

17

-20

Decrease/(increase) in associates

0

243

0

243

Decrease/(increase) in trade and other receiv ables

46

174

58

174

Decrease/(increase) in prepay ments

-47

45

-7

45

Increase/(decrease) in trade and other pay ables

442

-68

387

-68

Decrease/(increase) in amount due f rom related companies

0

5,823

0

5,822

Increase/(decrease) in amount due to related companies

-21

-7,485

-21

-7,485

Increase/(decrease) in taxation

6

-22

6

-22

Increase/(decrease) in employ ee's benef its

27

-76

27

-76

Net adjustment

655

-1,197

653

-1,198

Net cash prov ided by operating activ ities

406

-554

405

-554

‌JOHN HOLT PLC

UNAUDITED 2024/2025 RESULTS

CONDENSED STATEMENT OF PROFIT OR LOSS

NOTES

7. Property, plant and equipment GROUP

LEASEHOLD

LAND

LEASEHOLD

BUILDING

ASSETS LEASED

TO CLIENTS

MOTOR VEH.

& VESSELS

COMPUTERS &

TELECOM EQUIP

COMPUTER

SOFTWARE

FURNITURE

& FITTINGS

PLANT &

EQUIPT

AIRCONS

ASSET WORK

IN PROGRESS

TOTAL

Cost

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

Opening

1,580

773

10

306

35

27

45

341

35

89

3,241

Additions

37

37

Reclassifications

0

Revaluation surplus

0

Disposal

Closing

1,580

773

10

306

35

27

45

378

35

89

3,278

Depreciation

Opening

6

220

31

4

20

271

30

0

581

Additions

2

1

25

2

2

2

8

2

44

Reclassifications

0

Revaluation

0

Disposal

0

Closing

0

2

7

245

32

6

22

279

32

0

625

Closing NBV

1,580

771

3

62

3

21

23

99

4

89

2,653

Opening NBV

1,580

773

4

86

4

23

25

70

5

89

2,660

7. Property, plant and equipment COMPANY

LEASEHOLD

LAND

LEASEHOLD

BUILDING

ASSETS LEASED

TO CLIENTS

MOTOR VEH.

& VESSELS

COMPUTERS &

TELECOM EQUIP

COMPUTER

SOFTWARE

FURNITURE

& FITTINGS

PLANT &

EQUIPT

AIRCONS

ASSET WORK

IN PROGRESS

TOTAL

Cost

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

N'm

Opening

593

251

9

306

35

27

42

327

33

89

1,712

Additions

37

37

Reclassifications

0

Revaluation surplus

0

Disposal

Closing

593

251

9

306

35

27

42

364

33

89

1,749

Depreciation

Opening

6

221

31

3

17

256

29

562

Additions

2

1

25

2

2

2

8

2

44

Reclassifications

0

Revaluation

0

Disposal

0

Closing

0

2

7

246

33

5

19

264

30

0

606

Closing NBV

593

249

2

61

2

22

23

100

3

89

1,143

Opening NBV

593

251

3

85

4

24

25

71

5

89

1,150

GROUP

COMPANY

30TH JUNE

30TH SEPT

30TH JUNE

30TH SEPT

2025

2024

2025

2024

8. Investment properties

N'm

N'm

N'm

N'm

Opening 4,350

3,317

2,962

2,263

Additions 0

0

0

0

Reclassifications 0

0

0

0

Fair value gain 0

1,033

0

699

Disposal 0

0

0

0

Closing 4,350

4,350

2,962

2,962

9. Assets acquired under finance lease

Cost N'm

N'm

N'm

N'm

Opening 77

77

77

77

Additions 0

0

0

0

Reclassifications 0

0

0

0

Revaluation 0

0

0

0

Disposal 0

0

0

0

Closing 77

77

77

77

Depreciation

Opening 77

74

77

74

Additions 0

3

0

3

Reclassifications 0

0

0

0

Revaluation 0

0

0

0

Disposal 0

0

0

0

Closing 77

77

77

77

Closing NBV 0

0

0

0

Opening NBV 0

3

0

3

10. These accounts are not audited.

11. The company prepares this report quarterly.

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