Nig. plc.- quarter 3 - financial statement for 2025

sjuauio

2ET'OT

l¥0e

I8M'OT}

Consolidated And Separate Statement Of Financial Position As At3Ct DecemDeF, 2024

787

Total current assets Total assets

n- contra

Total Equlry

Total non- current IiablliTies

36,O5S

1,023,514

Oireato

4

00O'O1T

EZ*'t5

O0O•N

TOO

eq

(ss6 9Ig)

‹099'8s)

O0O,N

P6U!ejag

" * 0O0'0

OAOTI

OOON OOO.N 0OO›N

I^tdea

/f4jnbg ^! BLt8g0 jo juaujejejg

t8OE' #V}st y

XMVd¥/0S 3H1

Good-'n-mansit are ca rled al pur ch8$e cost tO date.

E•r^ i^qs pet share

otdina tt slates outsending daring the year adjasled fa a r sha es held lif e t . Oilu ed EPS s determined b

f f

ail Yal«e Uroigh or pt&e»siYe income ( /TOCl) ail aii›e N tor gh profi of in(FVTBL

of fai

The

ned4 fish lies imteased

in axle nal mallet

TH0/4AS WYATT NIGERIA PLC

Wrlte•olf policy

Th6 Gt0up wflt0S Off 6 flfl6flCial asset when thee Is inforfIla|i0fl iñdicating that th6 d4btof iG IN S9Y‹2R !iIBnCi0l dilTiCully and

Ihefe Is no nmlislic prospect ofiecoxey. e.g. when the deblor Yes.been..pbced under liquidation or has entered hto

|XIfkJ'M in{}S, Of IN th9 CdSO Of (fi3dB f800l¥dbl9S, ¥/h0fl /0 6fTI0tI£IlS. 6f9 0Y9F TO /86fS {BSI dUB. 0fil8G6 ffl9f0 IS

8 @U8l0"S8CUfl/. fiiI28f1Ci8|" 8sS0lS WTillofl Off ITI8y 5l]ll b9 M@0Ct {0 Bnf0f0BTI0fIt 0c§vil]eS UFIdBf the. IIJ§'S rBo0/eIy

Orccedures, Bang Into.acoâunt lqjal .advice where .appopñete. Any reowe#es made ar¥ gnised n pit or loss.

The uéasuwent of'expected losses is .a function of I e pr bebfftty of default loss gin.defaaft.(I.e.. A.magritu‹je.of be I06s if thee is a default} and thB. eX UfB 8t"default. The. assessment of ihs probability of defauk and loss glven'

‹Jefauitis bread on ksioMeIdaleadj«stedbyfoward-knki g!nfo‹trstIwi asdescnbedaboe As t›rtheexpas eat defadt,

la fnancai assets, Us 1s ‹ep‹ea›nted by tfe assab' gross ending amount st'the.tef›o‹tInp date. The.Gray measures Ihe. bss allowance 8t aD amount equal to twelve-month ECL at.fhe.current reporting date. An.impaliment gain.‹x kcs'ls

/9 dill pf0flt Of JoM for all Ac0nCl8l Ifl5tfUnenD Mlh 8 o0rfesp0nding.ad}ustrnenf D.th0lF Carrying Bm0unt through

8.loss allowance aCcounL

The.c'errying.amounts of non-financal 8sset8 be reviewed.at each reposing date la detemlne hether there is.any

/ Off.ff8fly suchi0diCdb0fl 0¥i8j5, ljjBfl the 6SSI '5 H8f8bfi.8ITl0Unt iS 0StiM8!IXI. FO iflBflglbl9 8SS9Q.

that have..indefinite useful Ilves or that are not yet available for use, the recovarable amount is estimated at ea:h

IB@I ñg d8te. I Y6ldbl6 Olflotlllt 0f8n 89g8t 01' C8Sh•g9fl9f8tjfig LIIlt: I9 thB gf8dlJ2F Of IIS Y&08 in U99 8ftd its fdlF

•vaIue less costs to.sell.

.In.assesang value in use, the.estmated.future cash #ows 8re discounted to New present value using a pre-tex discount

iITt@IFfTI0Flt IOSS i6 f000gfllS0d if)he C8Ff}/ing 8ITI0tIfIt.Of 8n'8S9£It 0f'|fl £8Sh g6fl0fdg § Ufilt 6Xc00dS IIS f0C0Y6Idble 8ITI0UnL

impairme«tioss may no ^•9erexistand there kas been a Change in theestImatcs'vsed todetermine the.recoverable

amount. An impeirment bss b reversed oi›ly to the eXtent that• the assets. rallying emount..does not exceed 'the.

C8IY}/fnl} 8ffl0LInt @8t ¥OU1LI #8Y6 bel2fJ d9ti2ITI1jrI0d; rl8t 0f.d0preC|eti0rl'0F aI110rti60tl0rl, If DO llTlg6if/fl9fit IOSS b00fl

gnised. A ‹avazal of,an impBlmenl bss is iecrgnised irrmediaiely in be po0.a kes.

Rfovisi0fl6.are rec0gnbéd whe« the Croup has e present 0bIig8IJon (legeltof constnictive) as a resull. of 8 p0st eeel snd it.is pro.bable lit Group vII.be req»ied to settle the obllgatlon and a relbble estimate can be.made'of be'ano«nl of the 0bl@â0fl. gf0/ISIR9.& fe3lTuctunng c09IS Bye fee gnlzed ¥ft0fl the Group h6G a d6&lC f0ff BI gl8f 80^ the f0slructurlng. that.Las been conmuniated to alluded parties. Y/hen sorre.a elI.of be e‹x›nonIc bandits required to sethe a eoñsTor

ete ex ed a be reoowai fern a ni‹d ;›ag,. s. receivable is recognized as er asset if it is ñ8ualy ceair that

relrr&‹swentwIIl be reoeived and th am‹xint of the receixeble car be meesvred reliably.

ee not e›‹x›:p/a«d for due ope/asng /sssas.

flR0ICO costs C9M§I1S0 0ñ¥/tnding Of the.dISCDtInt On pf0VSl0nS and. i0teR5t expenses OD b0flowlng$ (eX09pl lnier9si

0X|70860G Ih6t 6F0'dlf9Ch/ 6ftlibut6bl00 lh9 dCtjMi3#i0TI, C0nslru0ti0n OF gfOdUC 0fI Of B quB}lfyirig 9SS9t ¥hiCh BU

‹aptalise4 as part of ne related•asseb) and ae recognised in I ix bss sl fie effective 1nIefal method.

14

default criterion s mora approp+iaie.

: (uo@ u Sq) sso|Joj yoJd jo Ta++wa t es

nj

M M

air sufficient eliabili y.

wed at each rep orfing d Bble B a lv all0 art of each cPonir# ‹tae and

be thing ahunt of d eNrred @ issue Is revie iojguprobebTe Ifia s«Itkie« taxable palw1l 't e eYei tJntmog«lzed ‹deferred tax acts ere taemassa8 at

ate and red«ad D the And BB TI Ts no

be dWre8 '"‹one "• assel tobe filled,

are

fl !° lie e›‹te"l 8!

tfie reporlJng date.

*

m

z

<

m

A''

•S °

Rm

provisions, whore appropriate.

THDMAS WYATT NIGERIA PLC

cx Leases

Leases • Group as a lessee (conl'd)

the Grip wo Uses a ig#i - of- use (F0J|assei ariâ a case math ai t6 Use commencemebnatle, except Koi sfia'l

ten leases of 12 months or less wL‹ch are expensed in the Income sBtemert of e straight line - besis over the lease term.

The 1ease liability is inilially measuredat the present value of the leave payments that are not paid at lhe cmmercemenl dale, discoiJnted using lhe irbresl rate implicit in lhe lease. II his Isle carrot be readily ceiermined,the Group uses or Incremental bo rowing rate specific lo the country, ten end currency of the compact. Lease payments can include faxed payments; variable payments that depend or an index rafs known at menceuent dale; and extension option payments of purchese options which the Group is feasonable certain l0 exercise. The lease Iiab lily s svbsequenlly measured ai amortised cost using the effective interest rate method and remeasuFed {with a corresponding adjustment to the related ROU asset) whe lhere is s change in future lease payments in case of renegotiation, charges of an index or rate of in case of easement of options.

P Caption, the ROU asset conp›ises Ihe ir4tia! lease Ijsbilily, Initial direct costs and the obligations to refurbish the assel, less 6ry incentives granted by the lessors. The ROU asset is depfeclated over the shorter of iLe lease term Dr the useNl life of the underlying asset. The ROU asset is subject to testing I r impairment il these is an indicato for impairment, as for owned assets.

ROU asses are included in the heading Property, plant and equipment and lie lease l›abiIi!y is included in me headings current and non-current financial liabilities.

Leases - Group ss a lessor

Leases where the Group does not t arsler s bsta tialIy ell of the risks and benefits of ownership of the assets are classifed aS operating leases.

Under e finance lease, all the risks and rewards incidental to 1egal ownership are substantially trsnsterred to the lessee.

a Significant accounting judgments, estimates and assumptions

In lhe appliraror of he Group's accounting policies, which are described i Note 3, be directors a e required to maze judgments, estimates and assumptions about the mrtying sz0unts of assets and liabilities that are not readily apparent from other sources. The estlnates and associaNd assumplias arebaseda risto‹icaI experiera and oder factors thai are Considered lo be relevant. /ctuaI result mav differ from these estifTl6t9s

The estimates and urderlyirg assumptions a›e eviewed on an ongoing basis. Revisions to acco rtirg estimates are realised in the period in which the estmate is revised if the ecisior añecu only that penod, arm fhe perio4 of Ihe revision Ond future periods it Ihe revision affects both current ano I were periods.

The following ate the critical judgments and estim6tes that be dltectofs have made in lhe process of applying the Gr0up' s acCounling policies end th8t have the mosl sig»ificari e9ect or tf›e amounts recognised in financial slalements.

8