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
Briclinks Africa
On this page
Company details
- Legal name
- Briclinks Africa Plc
- Listing
- BAPLC on the Nigerian Exchange, active · ISIN NGBAPLC00002 (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 · audited financial statements, final status not established · source
Read with these figures
- Audited financial statements not confirmed as final. The published copy is not confirmed as the final version. The FY2025 figures come from it.
- Auditor's emphasis of matter. No emphasis-of-matter or going-concern paragraph is printed in the auditor's report (PDF p6), which follows an older short-form layout ('generally accepted auditing standards'; no reference to ISAs).
Full wording and sources
Audited financial statements for 2025: final status not established
The 'Report of auditors to the members of Briclinks Africa PLC' (PDF p6, page image) is signed by James Ige for James Ige & Co., Chartered Accountants, with the ICAN seal, but carries no date. The statement of financial position is signed by Mohammed Buhari (executive director) and Ahmed Galadanci (director) without an approval date (PDF p7, page image); no board approval date is printed anywhere in the document.
Source: Briclinks Africa Plc Financial Statements for the year ended 31st December, 2025 (undated)
Auditor's emphasis of matter
No emphasis-of-matter or going-concern paragraph is printed in the auditor's report (PDF p6), which follows an older short-form layout ('generally accepted auditing standards'; no reference to ISAs).
Source: Briclinks Africa Plc Financial Statements for the year ended 31st December, 2025 (undated)
-
Revenue
NGN 549 million
548,644,974 NGN units · p8
+23.3% vs 2024
-
Operating profit / (loss)
Not reported in this filing
-
Profit / (loss) for the year
NGN 45.2 million
45,232,362 NGN units · p8
+102.3% vs 2024
-
Total assets
NGN 8.03 billion
8,028,518,570 NGN units · p7
−1.7% vs 2024
-
Total equity
NGN 95.3 million
95,313,972 NGN units · p7
+90.3% vs 2024
-
Cash from operations
NGN 136 million
135,635,589 NGN units · p9
+60.8% vs 2024
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.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in NGN units 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 — audited financial statements, final status not established; reported for the year · source
- FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
Income statement
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| TURNOVER | 548,644,974 | 444,915,468 |
| COST OF SALES | (358,623,267) | (286,699,292) |
| GROSS PROFIT | 190,021,708 | 158,216,176 |
| Other Income | –1 | –1 |
| Administrative Expenses | (136,551,500) | (129,843,189) |
| Interest Payable and Similar Charges | (2,487,485) | (612,063) |
| Profit Before Tax | 50,982,722 | 27,760,923 |
| Taxation(Provision) | (5,750,360) | (5,398,293) |
| Profit on Ord. Act. After Tax | 45,232,362 | 22,362,630 |
- Printed “-”, read as nil: subtotal_arithmetic: is.profit_before_tax.
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Property, Plant and Equipment | 1,731,993,040 | 1,778,897,200.00 |
| Intangible Assets. | 6,285,090,000 | 6,305,840,000.00 |
| Non Current Assets (unlabelled subtotal) | 8,017,083,040 | 8,084,737,200.00 |
| Inventories | –1 | –1 |
| Trade receivables | 7,500,000 | 17,500,000.00 |
| Cash and Cash equivalents | 3,935,530 | 66,799,940.90 |
| Current assets (unlabelled subtotal) | 11,435,530 | 84,299,940.90 |
| Total Assets | 8,028,518,570 | 8,169,037,140.90 |
| Share Capital | 10,000,000 | 10,000,000.00 |
| Retained earnings | 85,313,972 | 40,081,610.29 |
| Total Equity | 95,313,972 | 50,081,610.29 |
| Non Current Liabilities2 | 7,384,780,000 | 7,384,780,000.00 |
| Director's Current Account3 | 528,874,238 | 716,374,237.61 |
| Total Non Current Liabilities | 7,913,654,238 | 8,101,154,237.61 |
| Trade & other payables | 12,920,000 | 523,000.00 |
| Short term borrowings | 880,000 | 11,880,000.00 |
| Provision For Taxation | 5,750,360 | 5,398,293.00 |
| Total Current Liabilities | 19,550,360 | 17,801,293.00 |
| Total Liabilities | 7,933,204,598 | 8,118,955,530.61 |
| Total Equity & Liabilities | 8,028,518,570 | 8,169,037,140.90 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_assets.
Notes and alternative reported figures (2)
- “Non Current Liabilities”: mapping to a shared definition is uncertain. A line printed only as 'Non Current Liabilities' (7,384,780,000, both years); the cash flow statement shows the same amount received as 'Long Term Loan' in 2024 (p9).
- “Director's Current Account”: mapping to a shared definition is uncertain. Director's current account, printed among non-current liabilities.
Cash flow
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Operating profit after non-cash adjustments (unlabelled subtotal)1 | 118,636,882 | 79,943,083 |
| Working capital changes (unlabelled subtotal)2 | 22,397,000 | 6,400,000 |
| Taxes paid | (5,398,293) | (2,000,000) |
| Cash Flows from Operating Activities | 135,635,589 | 84,343,083 |
| Purchase of Fixed Assets | –3 | (1,389,061,000) |
| Purchase of Investment4 | –3 | Not reported in this filing5 |
| Purchase of Intangible asset | –3 | (6,015,340,000) |
| Proceed from Sale of Assets | –3 | Not reported in this filing6 |
| Cash Flows from Investing Activities | –7 | (7,404,401,000) |
| Director's Current Account8 | (187,500,000) | (22,531,230) |
| Short Term Loan9 | (11,000,000) | 11,880,000 |
| Cash Flows from Financing Activities | (198,500,000) | 7,374,128,770 |
| Total Cash Movement for the Year | (62,864,411) | 54,070,852 |
| Cash and cash equivalents at the beginning of the year | 66,799,941 | 12,729,089 |
| Cash and cash equivalents at end of the year | 3,935,530 | 66,799,941 |
| Share Capital10 | Not reported in this filing11 | –12 |
| Long Term Loan | Not reported in this filing13 | 7,384,780,000 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (10)
- “Operating profit after non-cash adjustments (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal: operating profit plus depreciation and amortisation.
- “Working capital changes (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of the changes in inventories, debtors and creditors.
- “Purchase of Investment” is an issuer-specific line, not mapped to a shared definition: Investing activities.
- Not reported in this filing: Not printed for 2024: the line 'Purchase of Investment' carries a 2025 entry (-) only; the 2024 column is left blank (p9, checked on the page image).
- Not reported in this filing: Not printed for 2024: the line 'Proceed from Sale of Assets' carries a 2025 entry (-) only; the 2024 column is left blank (p9, checked on the page image).
- “Director's Current Account” is an issuer-specific line, not mapped to a shared definition: Financing activities: movement on the director's current account.
- “Short Term Loan” is an issuer-specific line, not mapped to a shared definition: Financing activities: net movement on short-term loans.
- “Share Capital” is an issuer-specific line, not mapped to a shared definition: Financing activities.
- Not reported in this filing: Not printed for 2025: the line 'Share Capital' carries a 2024 entry (-) only; the 2025 column is left blank (p9, checked on the page image).
- Not reported in this filing: Not printed for 2025: the line 'Long Term Loan' carries a 2024 entry (7,384,780,000) only; the 2025 column is left blank (p9, checked on the page image).
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.
No dividend statement or amount collected.
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.
-
Briclinks Africa Plc Financial Statements for the year ended 31st December, 2025
Year ended 31 December 2025 · Audited financial statements · final status not established
Audit: James Ige & Co. (Chartered Accountants), unmodified opinion · signed
Auditor's sign-off: James Ige, for James Ige & Co.
Final status: The 'Report of auditors to the members of Briclinks Africa PLC' (PDF p6, page image) is signed by James Ige for James Ige & Co., Chartered Accountants, with the ICAN seal, but carries no date. The statement of financial position is signed by Mohammed Buhari (executive director) and Ahmed Galadanci (director) without an approval date (PDF p7, page image); no board approval date is printed anywhere in the document.
- Document date
- none printed — undated
- Auditor's report
- date not found in this document
- Board approval
- date not found in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- company statements · NGN units (printed “=N=”)
- Small differences between printed totals and their lines: gross profit 2025 190,021,708 against 548,644,974 - 358,623,267 = 190,021,707; profit before tax 2025 50,982,722 against 190,021,708 - 136,551,500 - 2,487,485 = 50,982,723. The directors' report (p4) prints 2024 taxation as 5,398,293 without brackets. Kept as printed.
- Three arithmetic checks fail on printed figures, kept as printed: (1) 2024 cash flows from investing activities (7,404,401,000) against its two lines printed without brackets (1,389,061,000 + 6,015,340,000, p9); (2) and (3) 2024 cash at the end of the year (and 2025 opening cash) printed 66,799,941 in the cash flow (p9) against 66,799,940.90 in the statement of financial position (p7): the cash flow rounds the kobo.
- No other comprehensive income, total comprehensive income or earnings per share is printed; the income statement continues with profit brought and carried forward (p8). Subtotals of non-current and current assets, cash-flow working-capital items and financing are printed without labels; the label 'Total Equity & Liabilities' is on the page image but not in the text layer (p7).
- The cash flow statement prints three columns (a 2025 detail column, 2025 and 2024). Purchases of fixed assets and intangible assets in 2024 are printed without brackets (1,389,061,000; 6,015,340,000) while the investing total is printed as (7,404,401,000); kept as printed (p9).
- The 2024 comparatives of the statement of financial position are printed in naira with kobo decimals (e.g. 66,799,940.90); 2025 amounts and all other statements are printed in whole naira.
Technical details
- File
- 16 pages, with a text layer
- SHA-256
1fe4bf7e2311e90f242132e766d221959e890c5e0e792556fd5dfab03d351730- Entity as printed
- BRICLINKS AFRICA PLC
- Exchange copy
- retrieved 2026-10-08T18:00:04Z
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.