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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

ABC Transport

ABCTRANS · Nigerian Exchange · Consolidated statements

On this page
Company details
Legal name
ABC Transport Plc
Listing
ABCTRANS on the Nigerian Exchange, active · ISIN NGABCTRANS01 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · annual report, signed / final · source

Source and wording notes

  • Auditor's emphasis of matter

    Key audit matter: accounting for a truck purchase agreement with a customer (30 CNG trucks paid upfront by the customer, N4,037,663,973): the auditor challenged management's treatment as a discounted financial liability instead of full PPE at cost with a contract liability (PDF p14). Not an emphasis of matter; the opinion is unmodified.

    Source: ABC Transport Plc Annual Report and Consolidated and Separate Financial Statements for the year ended 31 December 2024 (dated 2025-03-31)

FY2024 figures come from an annual report, signed / final; FY2023 figures come from an annual report, signed / final — see the column notes.

  • Revenue

    NGN 16.0 billion

    15,961,732 NGN thousands · p20

    Change not shown.

  • Operating profit / (loss)

    NGN 1.81 billion

    1,812,683 NGN thousands · p20

    Change not shown.

  • Profit / (loss) for the year

    NGN 1.08 billion

    1,079,031 NGN thousands · p20

    Change not shown.

  • Total assets

    NGN 14.5 billion

    14,462,677 NGN thousands · p19

    Change not shown.

  • Total equity

    NGN 2.31 billion

    2,310,677 NGN thousands · p19

    Change not shown.

  • Cash from operations

    NGN 4.19 billion

    4,191,969 NGN thousands · p23

    Change not shown.

Large amounts are rounded for reading (NGN million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Not shown: the two years come from different filings.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in NGN thousands unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — annual report, signed / final; reported for the year · source
  • FY2024 — annual report, signed / final; reported for the year · source
    • Auditor's emphasis of matter. Key audit matter: accounting for a truck purchase agreement with a customer (30 CNG trucks paid upfront by the customer, N4,037,663,973): the auditor challenged management's treatment as a discounted financial liability instead of full PPE at cost with a contract liability (PDF p14). Not an emphasis of matter; the opinion is unmodified.
  • FY2023 — annual report, signed / final; comparative in the FY2024 filing · source
    • Auditor's emphasis of matter. Key audit matter: accounting for a truck purchase agreement with a customer (30 CNG trucks paid upfront by the customer, N4,037,663,973): the auditor challenged management's treatment as a discounted financial liability instead of full PPE at cost with a contract liability (PDF p14). Not an emphasis of matter; the opinion is unmodified.

Income statement

Income statement, NGN thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), as reported for the year; FY2023 — annual report (signed / final), comparative reported in the annual report for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitations
Revenue from contracts with customers 15,961,732 12,515,137 7,331,982
Direct costs (12,987,605) (9,642,922) (5,666,980)
Gross profit 2,974,127 2,872,215 1,665,002
Other operating income1 1,367,626 462,585 (57,169)
Net fair value gains on financial assets through profit or loss 2,042 3,096 1,706
Other (loss)/gains23 (23,903) 296,388 211,316
Administrative expenses (2,507,209) (2,249,856) (1,780,691)
Operating profit 1,812,683 1,384,429 40,200
Finance costs (419,309) (465,977) (408,813)
Profit before tax4 1,393,374 918,452 (368,613)
Income tax expense (314,343) (249,264) (171,941)
Profit from continuing operations5 1,079,031 669,188 (540,554)
Non-controlling interests6 107,735 136,381 (365,228)
Net exchange differences on translating foreign operations7 (37,112) (15,506) (64,379)
Other comprehensive loss (37,112) (15,506) (64,379)
Total comprehensive profit for the year8 1,041,919 653,682 (604,933)
Interest income9 Not reported in this filing10 –11 36
Impairment losses12 Not reported in this filing13 –11 –11
  1. Printed “-”, read as nil: subtotal_arithmetic: is.operating_profit.
Notes and alternative reported figures (12)
  1. Printed under different labels across filings: “Other operating income”; “Other operating income/(loss)”.
  2. “Other (loss)/gains” is an issuer-specific line, not mapped to a shared definition: Note 7.5: disposal gains, exchange differences and other gains/losses, within operating profit.
  3. Printed under different labels across filings: “Other (loss)/gains”; “Other gains”.
  4. Printed under different labels across filings: “Profit before tax”; “Profit/(loss) before tax”.
  5. Printed under different labels across filings: “Profit from continuing operations”; “Profit/(loss) from continuing operations”.
  6. “Non-controlling interests” is an issuer-specific line, not mapped to a shared definition: Attribution of profit (note 26).
  7. “Net exchange differences on translating foreign operations” is an issuer-specific line, not mapped to a shared definition: Other comprehensive income (note 25).
  8. Printed under different labels across filings: “Total comprehensive profit for the year”; “Total comprehensive profit/(loss) for the year”.
  9. “Interest income” is an issuer-specific line, not mapped to a shared definition: Note 7.3 (FY2024 statement): within operating profit.
  10. Not reported in this filing: Not reported in this filing: the FY2025 consolidated statement of profit or loss and OCI (p20) has no 'Interest income' line in either column; between gross profit and operating profit it prints 'Other operating income', 'Net fair value gains on financial assets through profit or loss', 'Other (loss)/gains' and 'Administrative expenses', then 'Finance costs'. Checked on the page image (p20).
  11. “Impairment losses” is an issuer-specific line, not mapped to a shared definition: Note 8 (FY2024 statement): within operating profit; printed '-' in both years.
  12. Not reported in this filing: Not reported in this filing: the FY2025 statement of profit or loss and OCI (p20) has no 'Impairment losses' line in either column (lines printed: revenue, direct costs, other operating income, net fair value gains, other (loss)/gains, administrative expenses, finance costs, income tax). Checked on the page image (p20).

Balance sheet

Balance sheet, NGN thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), as reported for the year; FY2023 — annual report (signed / final), comparative reported in the annual report for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitations
Property, plant and equipment 10,260,542 8,250,559 4,451,927
Right of use assets 163,741 15,896 26,557
Intangible assets 22,465 21,172 23,829
Investment in subsidiaries1 –2 –2 –2
Financial assets - FVOCI –2 1,845 1,845
Financial assets - FVPL –2 18,876 15,779
Deferred tax asset 494,297 412,435 59,864
Non-current assets (unlabelled total)3 10,941,046 8,720,783 4,579,800
Inventories 1,164,743 1,060,714 1,007,481
Trade and other receivables 435,205 754,988 398,011
Other assets 1,638,027 1,138,790 817,031
Cash and cash equivalents 283,657 318,781 215,768
Current tax assets –4 9,809 5,405
Total current assets 3,521,631 3,283,082 2,443,696
Total assets 14,462,677 12,003,865 7,023,496
Share capital 1,196,311 1,196,311 1,196,311
Share premium 434,607 434,607 434,607
Retained earnings/(accumulated losses)5 458,287 (513,010) (1,045,817)
Other reserves6 (114,949) (77,837) (62,331)
Shareholders' fund7 1,974,255 1,040,071 522,770
Non-controlling interests 336,421 229,058 92,832
Total equity and reserves 2,310,677 1,269,129 615,602
Loans and borrowings 739,185 775,844 1,666,595
Contract liabilities8 4,332,059 Not reported in this filing109 Not reported in this filing11
Lease liability 97,068 Not reported in this filing1312 Not reported in this filing14
Provisions 317,761 141,573 63,635
Deferred tax liabilities 43,680 30,970 27,695
Total non-current liabilities 5,529,753 948,38715 1,757,925
Loans and borrowings 901,269 1,069,285 814,059
Post employment benefits - defined contribution16 383,938 367,058 343,028
Current tax liabilities 819,563 653,940 441,332
Trade and other payables 3,335,860 7,503,22817 2,764,085
Lease liability 67,641 Not reported in this filing1812 Not reported in this filing19
Contract liabilities 1,113,976 192,83820 157,595
Total current liabilities 6,622,246 9,786,34921 4,649,970
Total liabilities22 12,152,000 10,734,736 6,407,895
Total equity and liabilities 14,462,677 12,003,865 7,023,496
Post employment benefits - defined benefits23 Not reported in this filing24 –25 129,871
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
  3. Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (22)
  1. “Investment in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 17; printed '-' in the Group columns (eliminated on consolidation).
  2. Printed under different labels across filings: “Non-current assets (unlabelled total)”; “Total non-current assets”.
  3. Printed under different labels across filings: “Accumulated losses”; “Retained earnings/(accumulated losses)”.
  4. Printed under different labels across filings: “Other comprehensive (loss)/ income”; “Other reserves”.
  5. Printed under different labels across filings: “Shareholder's fund”; “Shareholders' fund”.
  6. “Contract liabilities” is an issuer-specific line, not mapped to a shared definition: Note 31, non-current portion.
  7. Annual report dated 2026-03-31 presents this line for this year: 3,028,248 (p19). Not shown in this column, which follows one filing's presentation.
  8. Not reported in this filing: Not reported in this filing: the FY2024 statement of financial position (p19) prints no non-current 'Contract liabilities' line; non-current liabilities are 'Loans and borrowings', 'Provisions' and 'Deferred tax liabilities'. Contract liabilities appear only under current liabilities ('Contract liabilities' 192,838 for 2024). (The FY2025 report later presents a non-current line with a restated 2024 figure; that document is not used here.) Checked on the page image (p19).
  9. Not reported in this filing: Not reported in this filing: the FY2024 statement of financial position (p19) prints no non-current 'Contract liabilities' line; non-current liabilities are 'Loans and borrowings', 'Provisions' and 'Deferred tax liabilities'. Contract liabilities appear only under current liabilities ('Contract liabilities' 157,595 for 2023). (The FY2025 report later presents a non-current line with a restated 2024 figure; that document is not used here.) Checked on the page image (p19).
  10. Annual report dated 2026-03-31 presents this line for this year: - (p19). Not shown in this column, which follows one filing's presentation.
  11. Not reported in this filing: Not reported in this filing: the FY2024 statement of financial position (p19) has no 'Lease liability' line among non-current liabilities ('Loans and borrowings', 'Provisions', 'Deferred tax liabilities') for 2024; no lease liability is mentioned in the notes (the right-of-use land lease, note 15 p61, was prepaid). Checked on the page image (p19).
  12. Not reported in this filing: Not reported in this filing: the FY2024 statement of financial position (p19) has no 'Lease liability' line among non-current liabilities ('Loans and borrowings', 'Provisions', 'Deferred tax liabilities') for 2023; no lease liability is mentioned in the notes (the right-of-use land lease, note 15 p61, was prepaid). Checked on the page image (p19).
  13. Annual report dated 2026-03-31 prints 3,976,635 (thousands, p19) for this line and year.
  14. “Post employment benefits - defined contribution” is an issuer-specific line, not mapped to a shared definition: Current liability (note 28): unpaid defined-contribution pension.
  15. Annual report dated 2026-03-31 prints 3,465,563 (thousands, p19) for this line and year.
  16. Not reported in this filing: Not reported in this filing: the FY2024 statement of financial position (p19) has no 'Lease liability' line among current liabilities for 2024 (lines printed: 'Loans and borrowings', 'Post employment benefits - defined contribution', 'Post employment benefits - defined benefits', 'Current tax liabilities', 'Trade and other payables', 'Contract liabilities'). Checked on the page image (p19).
  17. Not reported in this filing: Not reported in this filing: the FY2024 statement of financial position (p19) has no 'Lease liability' line among current liabilities for 2023 (lines printed: 'Loans and borrowings', 'Post employment benefits - defined contribution', 'Post employment benefits - defined benefits', 'Current tax liabilities', 'Trade and other payables', 'Contract liabilities'). Checked on the page image (p19).
  18. Annual report dated 2026-03-31 prints 1,202,254 (thousands, p19) for this line and year.
  19. Annual report dated 2026-03-31 prints 6,758,101 (thousands, p19) for this line and year.
  20. Printed under different labels across filings: “Total Liabilities”; “Total liabilities”.
  21. “Post employment benefits - defined benefits” is an issuer-specific line, not mapped to a shared definition: Current liability (note 28): defined-benefit obligation (FY2024 statement).
  22. Not reported in this filing: Not reported in this filing: the FY2025 statement of financial position (p19) has no 'Post employment benefits - defined benefits' line in either column; the only post-employment line is 'Post employment benefits - defined contribution' 383,938 (2024: 367,058) under current liabilities. Text layer (p19).

Cash flow

Cash flow, NGN thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), as reported for the year; FY2023 — annual report (signed / final), comparative reported in the annual report for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitations
Cash generated from operating activities 4,444,887 5,901,5591 1,400,780
Tax paid2 (252,918) (126,374) (48,061)
Net cash generated from operating activities 4,191,969 5,691,3403 1,300,444
Investments in financial assets - FVTPL withdrawals4 20,917 –5 3,500
Purchase of property, plant and equipment (3,673,219) (4,555,278) (1,124,897)
Purchase of intangible assets (16,861) (18,544) (6,540)
Proceeds on sale of property plant and equipment 83,983 101,235 193,906
Net cash used in investing activities (3,585,180) (4,472,587) (933,995)
Additional loans and borrowings 1,114,905 526,548 1,310,155
Interest on lease liability (32,802) Not reported in this filing76 Not reported in this filing8
Repayment of lease liability (17,929) Not reported in this filing96 Not reported in this filing10
Repayment of loans and borrowings (1,319,581) (1,162,073) (947,973)
Interest on loans and borrowings1112 (386,507) (465,977) (408,813)
Net cash used in financing activities (641,913) (1,101,502) (82,519)
Net movement in cash and cash equivalents (35,124) 117,25113 283,930
Cash and cash equivalents at 1 January 318,781 201,531 (82,363)
Cash and cash equivalents at 31 December 283,657 318,781 201,567
Pension remitted14 Not reported in this filing15 (58,807) (36,448)
Employee benefit paid16 Not reported in this filing17 (25,037) (15,827)
Interest received Not reported in this filing18 –5 36
Dividend paid Not reported in this filing19 –20 (35,889)
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (18)
  1. Annual report dated 2026-03-31 prints 5,817,714 (thousands, p23) for this line and year.
  2. Printed under different labels across filings: “Tax paid”; “Tax paid through cash”.
  3. Annual report dated 2026-03-31 prints 5,691,339 (thousands, p23) for this line and year.
  4. “Investments in financial assets - FVTPL withdrawals” is an issuer-specific line, not mapped to a shared definition: Investing (note 18.2).
  5. Annual report dated 2026-03-31 presents this line for this year: - (p23). Not shown in this column, which follows one filing's presentation.
  6. Not reported in this filing: Not reported in this filing: the FY2024 statement of cash flows (p23) has no 'Interest on lease liability' line for 2024; financing lines are 'Additional loans and borrowings', 'Dividend paid', 'Investment in Subsidiaries(ABC Cargo Express Limited)', 'Repayment of loans and borrowings' and 'Finance costs'. Checked on the page image (p23).
  7. Not reported in this filing: Not reported in this filing: the FY2024 statement of cash flows (p23) has no 'Interest on lease liability' line for 2023; financing lines are 'Additional loans and borrowings', 'Dividend paid', 'Investment in Subsidiaries(ABC Cargo Express Limited)', 'Repayment of loans and borrowings' and 'Finance costs'. Checked on the page image (p23).
  8. Not reported in this filing: Not reported in this filing: the FY2024 statement of cash flows (p23) has no 'Repayment of lease liability' line for 2024 (financing lines as printed: 'Additional loans and borrowings', 'Dividend paid', 'Investment in Subsidiaries(ABC Cargo Express Limited)', 'Repayment of loans and borrowings', 'Finance costs'). Checked on the page image (p23).
  9. Not reported in this filing: Not reported in this filing: the FY2024 statement of cash flows (p23) has no 'Repayment of lease liability' line for 2023 (financing lines as printed: 'Additional loans and borrowings', 'Dividend paid', 'Investment in Subsidiaries(ABC Cargo Express Limited)', 'Repayment of loans and borrowings', 'Finance costs'). Checked on the page image (p23).
  10. “Interest on loans and borrowings”: mapping to a shared definition is uncertain. Printed 'Finance costs' (note 10) in financing activities, equal to the income-statement finance costs; it may include interest on lease liabilities (the FY2025 statement splits interest on leases and on loans).
  11. Printed under different labels across filings: “Finance costs”; “Interest on loans and borrowings”.
  12. Annual report dated 2026-03-31 prints 117,250 (thousands, p23) for this line and year.
  13. “Pension remitted” is an issuer-specific line, not mapped to a shared definition: Operating activities (note 28.2), FY2024 statement.
  14. Not reported in this filing: Not reported in this filing: the FY2025 statement of cash flows (p23) has no 'Pension remitted' line in either column; after 'Cash generated from operating activities' it prints only 'Tax paid' before 'Net cash generated from operating activities'. Checked on the page image (p23).
  15. “Employee benefit paid” is an issuer-specific line, not mapped to a shared definition: Operating activities (note 28.3), FY2024 statement.
  16. Not reported in this filing: Not reported in this filing: the FY2025 statement of cash flows (p23) has no 'Employee benefit paid' line in either column; after 'Cash generated from operating activities' it prints only 'Tax paid'. Checked on the page image (p23).
  17. Not reported in this filing: Not reported in this filing: the FY2025 statement of cash flows (p23) has no 'Interest received' line; its investing lines are 'Investments in financial assets - FVTPL withdrawals', 'Purchase of property, plant and equipment', 'Purchase of intangible assets' and 'Proceeds on sale of property plant and equipment'. Checked on the page image (p23).
  18. Not reported in this filing: Not reported in this filing: the FY2025 statement of cash flows (p23) has no 'Dividend paid' line; its financing lines are 'Additional loans and borrowings', 'Interest on lease liability', 'Repayment of lease liability', 'Repayment of loans and borrowings' and 'Interest on loans and borrowings'. Checked on the page image (p23).

Per share and shares

Per share and shares. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), as reported for the year; FY2023 — annual report (signed / final), comparative reported in the annual report for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportreported for the yearsource limitationsFY2023Annual reportcomparative in FY2024 filingsource limitations
Earnings / (loss) per share (per share)51 0.45102 0.27973 (0.2259)4
Profit / (loss) attributable to shareholders (NGN thousands)6 971,297 532,807 (175,326)
  1. Printed as 45.10 Kobo; value converted to NGN at 100 Kobo = 1 NGN.
  2. Printed as 27.97 Kobo; value converted to NGN at 100 Kobo = 1 NGN.
  3. Printed as (22.59) Kobo; value converted to NGN at 100 Kobo = 1 NGN.
Notes and alternative reported figures (3)
  1. Printed under different labels across filings: “Basic and diluted (loss)/profit per share (Kobo)”; “Basic and diluted profit per share (Kobo)”.
  2. Earnings / (loss) per share: printed as “Basic and diluted profit per share (Kobo)”.
  3. Profit / (loss) attributable to shareholders: printed as “Equity shareholders”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2024 Dividends paid (cash flow statement) Dividend paid 0printed “–”, read as nil NGN thousands Annual report, p23
31 Dec 2023 Dividends paid (cash flow statement) Dividend paid (35,889) NGN thousands Annual report, p23

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • ABC Transport Plc Consolidated and Separate Annual Report and Financial Statements for the year ended 31 December 2025

    Year ended 31 December 2025 · Annual report · signed / final

    Audit: Forvis Mazars (Chartered Accountants), Lagos, unmodified opinion · signed

    Auditor's sign-off: Adams Osamudiame, FCA, for Forvis Mazars

    Final status: Auditor's report signed by Adams Osamudiame, FCA, for Forvis Mazars, Lagos, with the ICAN stamp and dated 31 March 2026 (PDF p18, scanned page, page render); consolidated and separate statements approved by the board on 31st March, 2026 and signed by the chairman, the managing director/CEO and the chief finance officer (PDF p19, page render).

    Document date
    31 Mar 2026
    Published
    1 Apr 2026
    Auditor's report
    31 Mar 2026
    Board approval
    31 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025
    Basis
    consolidated statements · NGN thousands (printed “N'000”)
    • Profit from continuing operations is the only profit-for-the-year line (no discontinued operations). The auditor's report pages (pp16-18) are scans whose text layer is an OCR with errors; the opinion, signature and date were read on the renders.
    • Group columns only; the Company columns are not transcribed. Earnings per share is printed in kobo (basic and diluted 45.10; 2024: 27.97, p20) and stored in naira with the printed unit kept. Cash-flow adjustments and working-capital lines and the statements of changes in equity are not transcribed.
    Technical details
    File
    90 pages, with a text layer
    SHA-256
    8a3c98bf74c140792c68f5a223fbf7310c80b39cf7c8fc25406d5de9da3d68fa
    Entity as printed
    ABC Transport Plc
    Exchange copy
    retrieved 2026-10-08T18:00:11Z

  • ABC Transport Plc Annual Report and Consolidated and Separate Financial Statements for the year ended 31 December 2024

    Year ended 31 December 2024 · Annual report · signed / final

    Audit: Forvis Mazars (Chartered Accountants), Lagos, unmodified opinion · signed

    Auditor's sign-off: Adams Osamudiame, FCA (FRC/2021/004/00000023940), for Forvis Mazars

    Final status: Independent auditor's report to the members of ABC Transport Plc (opinion PDF p14) closes on PDF p16 (scanned page, page render) with the hand signature of Adams Osamudiame, FCA (FRC/2021/004/00000023940) for Forvis Mazars, Lagos, the ICAN seal (0727821) and the date 31 March 2025; consolidated and separate statements approved by the board on 31 March 2025 and signed by hand by the chairman (Prince Olumide Obayomi), the managing director/CEO (Mr Jude Nneji) and the chief finance officer (Mr. Rex Okoro) (PDF p19, page render).

    Document date
    31 Mar 2025
    Published
    1 Apr 2025
    Auditor's report
    31 Mar 2025
    Board approval
    31 Mar 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2024, FY2023
    Basis
    consolidated statements · NGN thousands (printed “N'000”)
    • Statement of cash flows (p23): cash and cash equivalents at 1 January 2024 are printed 201,531 while the 2023 closing figure is printed 201,567 (36 more); the 2023 column also prints a loss for the year of (540,555) against (540,554) in the income statement (p20). Kept as printed.
    • Cash and cash equivalents at 31 December 2023 in the statement of cash flows (201,567) differ from cash and cash equivalents in the statement of financial position (215,768) (p19, p23); note 22.1 (p51) nets a 2023 bank overdraft of (14,237) to give 201,531, the opening figure printed for 2024; 2024 agree (318,781). The three 2023 cash continuity checks fail as printed.
    • Profit/(loss) from continuing operations is the only profit-for-the-year line (no discontinued operations). PDF pp15-16 of the auditor's report and p18 (ICFR report) are scans without a text layer; PDF pp17-18 hold a separate limited-assurance report on internal control over financial reporting (Forvis Mazars, 31 March 2025).
    • Group columns only; the Company columns are not transcribed. Earnings per share is printed in kobo (basic and diluted 27.97; 2023: (22.59), p20). Cash-flow adjustments and working-capital lines and the statements of changes in equity are not transcribed.
    Technical details
    File
    91 pages, with a text layer
    SHA-256
    769f70362abb89509475efedab741f7068bdcc808c0c6adb38a19479c7e42292
    Entity as printed
    ABC Transport Plc and its subsidiaries (the Group)
    Exchange copy
    retrieved 2026-10-08T18:07:05Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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