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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) (9 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

Eunisell Interlinked

EUNISELL · Nigerian Exchange · Company statements

On this page
Company details
Legal name
Eunisell Interlinked Plc
Listing
EUNISELL on the Nigerian Exchange, active · ISIN NGINTERLINK3 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
30 June

Overview

Year ended 30 June 2026 · audited financial statements, signed / final · source

  • Revenue

    NGN 1.84 billion

    1,836,917 NGN thousands · p20

    +30.2% vs 2025

  • Operating profit / (loss)

    NGN 312 million

    312,082 NGN thousands · p20

    +11.9% vs 2025

  • Profit / (loss) for the year

    NGN 249 million

    249,452 NGN thousands · p20

    +31.0% vs 2025

  • Total assets

    NGN 1.51 billion

    1,511,674 NGN thousands · p19

    +62.7% vs 2025

  • Total equity

    NGN 736 million

    735,806 NGN thousands · p19

    +51.3% vs 2025

  • Cash from operations

    NGN 13.7 million

    13,695 NGN thousands · p22

    −89.7% vs 2025

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 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

  • FY to 30 Jun 2026 — audited financial statements, signed / final; reported for the year · source
  • FY to 30 Jun 2025 — audited financial statements, signed / final; comparative in the FY to 30 Jun 2026 filing · source
  • FY to 30 Jun 2024 — audited financial statements, signed / final; comparative in the FY to 30 Jun 2025 filing · source

Income statement

Income statement, NGN thousands. Columns: FY to 30 Jun 2026 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2026; FY to 30 Jun 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Audited financial statementsreported for the yearFY to 30 Jun 2025Audited financial statementscomparative in FY to 30 Jun 2026 filingFY to 30 Jun 2024Audited financial statementscomparative in FY to 30 Jun 2025 filing
Revenue 1,836,917 1,410,429 722,534
Cost of sales (1,239,460) (930,818) (449,215)
Gross profit 597,457 479,611 273,319
Other income –1 36 25
Operating expenses (285,375) (200,800) (120,716)
Operating profit 312,082 278,847 152,628
Finance costs (10,616) (42,998) (21,071)
Finance income –2 –2 –2
Finance cost (net)3 (10,616) (42,998) (21,071)
Profit before income tax 301,466 235,849 131,557
Deferred tax charge45 (338) (1,502) 819
Income tax expense (51,676) (43,865) (32,304)
Profit for the year 249,452 190,482 100,071
IFRIC 1 adjustment to revaluation reserve6 –7 –7 –7
Deferred tax on revaluation surplus8 –7 –7 –7
Other comprehensive income for the year (net of taxes) –9 –9 –9
Total comprehensive income for the year 249,452 190,482 100,071
  1. Printed “-”, read as nil: subtotal_arithmetic: is.operating_profit.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_mmvattsyy6c5.finance_cost_net.
  3. Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
  4. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (5)
  1. “Finance cost (net)” is an issuer-specific line, not mapped to a shared definition: Finance costs net of finance income.
  2. “Deferred tax charge” is an issuer-specific line, not mapped to a shared definition: Note 15: deferred tax, printed apart from the income tax expense.
  3. Printed under different labels across filings: “Deferred tax assets /(liability)”; “Deferred tax charge”.
  4. “IFRIC 1 adjustment to revaluation reserve” is an issuer-specific line, not mapped to a shared definition: Other comprehensive income item (nil both years).
  5. “Deferred tax on revaluation surplus” is an issuer-specific line, not mapped to a shared definition: Other comprehensive income item (nil both years).

Balance sheet

Balance sheet, NGN thousands. Columns: FY to 30 Jun 2026 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2026; FY to 30 Jun 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Audited financial statementsreported for the yearFY to 30 Jun 2025Audited financial statementscomparative in FY to 30 Jun 2026 filingFY to 30 Jun 2024Audited financial statementscomparative in FY to 30 Jun 2025 filing
Property, plant and equipment 134,209 12,656 10,660
Inventories 440,239 288,670 310,467
Trade and other receivables 921,542 543,703 566,772
Cash and cash equivalents 15,684 84,194 1,870
Current assets (unlabelled subtotal) 1,377,465 916,567 879,110
Total Assets 1,511,674 929,223 889,770
Share capital 118,350 118,350 118,350
Share premium 229,351 229,351 229,351
Retained earnings 385,016 135,564 (54,918)
Other reserves 3,089 3,089 3,089
Equity attributable to shareholders (unlabelled subtotal) 735,806 486,354 295,872
Deferred tax liabilities1 3,309 2,971 1,469
Short term borrowings 145,224 84,823 130,917
Deposit for shares2 200,000 200,000 200,000
Trade and other payables 373,663 111,210 229,458
Current income tax liabilities 53,672 43,865 32,054
Current liabilities (unlabelled subtotal) 772,559 439,898 592,429
Total liabilities 775,868 442,869 593,898
Total Equity and Liabilities 1,511,674 929,223 889,770
Notes and alternative reported figures (2)
  1. Printed under different labels across filings: “Deferred tax (assets)/liabilities”; “Deferred tax liabilities”.
  2. “Deposit for shares” is an issuer-specific line, not mapped to a shared definition: Note 12: deposit for shares, presented within current liabilities.

Cash flow

Cash flow, NGN thousands. Columns: FY to 30 Jun 2026 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2026; FY to 30 Jun 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Audited financial statementsreported for the yearFY to 30 Jun 2025Audited financial statementscomparative in FY to 30 Jun 2026 filingFY to 30 Jun 2024Audited financial statementscomparative in FY to 30 Jun 2025 filing
Cash generated from operations 66,180 208,265 593
Interest expense paid (10,616) (42,998) (21,071)
Income tax paid (41,869) (32,054) (2,031)
Net cash from / (used in) operating activities 13,695 133,213 (22,509)
Purchase of property, plant and equipment (142,607) (4,795) (500)
Proceeds from disposal of property, plant and equipment –1 –1 –1
Net cash from / (used in) investing activities (142,607) (4,795) (500)
Deposit for shares2 –3 –3 –3
Net proceeds / (repayment) on short term borrowings4 60,401 (46,094) 23,501
Net cash from / (used in) financing activities 60,401 (46,094) 23,501
Net change in cash and cash equivalents (68,510) 82,324 492
Cash and cash equivalents at beginning of the year 84,194 1,870 1,378
Cash and cash equivalents at end of the year 15,684 84,194 1,870
  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 (2)
  1. “Deposit for shares” is an issuer-specific line, not mapped to a shared definition: Financing activities (nil both years).
  2. “Net proceeds / (repayment) on short term borrowings” is an issuer-specific line, not mapped to a shared definition: Financing activities, net.

Per share and shares

Per share and shares. Columns: FY to 30 Jun 2026 — audited financial statements (signed / final), as reported for the year; FY to 30 Jun 2025 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2026; FY to 30 Jun 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 30 Jun 2026Audited financial statementsreported for the yearFY to 30 Jun 2025Audited financial statementscomparative in FY to 30 Jun 2026 filingFY to 30 Jun 2024Audited financial statementscomparative in FY to 30 Jun 2025 filing
Earnings / (loss) per share (per share)4 1.05391 0.80472 0.42283
  1. Printed as 105.39 kobo; value converted to NGN at 100 kobo = 1 NGN.
  2. Printed as 80.47 kobo; value converted to NGN at 100 kobo = 1 NGN.
  3. Printed as 42.28 kobo; value converted to NGN at 100 kobo = 1 NGN.
Notes and alternative reported figures (1)
  1. Earnings / (loss) per share: printed as “Basic and diluted earnings per share (kobo)”.

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.

  • Eunisell Interlinked Plc Annual Financial Statements for the year ended 30 June, 2026

    Year ended 30 June 2026 · Audited financial statements · signed / final

    Audit: ANOC Professional Services (Chartered Accountants, Lagos), unmodified opinion · signed

    Auditor's sign-off: Ralph Okoroha, FCA (FRC/2013/ICAN/00000002633), for ANOC Professional Services

    Final status: Report of the independent auditors to the members of Eunisell Interlinked Plc (opinion PDF p16) signed by Ralph Okoroha, FCA (FRC/2013/ICAN/00000002633) for ANOC Professional Services, Lagos, dated September 11, 2026 (PDF p18, page image; handwritten signature, no ICAN seal visible). Statements approved by the board on September 9, 2026 and signed by the chairman, the managing director/CEO and the chief finance officer (PDF p19, page image).

    Document date
    11 Sep 2026
    Auditor's report
    11 Sep 2026
    Board approval
    9 Sep 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2026, FY to 30 Jun 2025
    Basis
    company statements · NGN thousands (printed “N'000”)
    • Deposit for shares (200,000 both years, note 12) is presented within current liabilities (p19).
    • No non-current-assets or non-current-liabilities subtotal is printed: PPE and deferred tax are the only lines of their sections (p19).
    • The auditors report (PDF p18) that the company paid a penalty of N1,000,000 to the Financial Reporting Council of Nigeria for non-compliance with some of its rules (note 26).
    Technical details
    File
    39 pages, with a text layer
    SHA-256
    ea4dda2139386dbe1c602dd57757586851c8c7055d72bb1f34fa9bfaa63dcce6
    Entity as printed
    Eunisell Interlinked Plc (the company)
    Exchange copy
    retrieved 2026-10-08T17:51:26Z

  • Eunisell Interlinked Plc Annual Financial Statements for the year ended 30 June, 2025

    Year ended 30 June 2025 · Audited financial statements · signed / final

    Audit: ANOC Professional Services (Chartered Accountants, Lagos), unmodified opinion · signed

    Auditor's sign-off: Ralph Okoroha, FCA (FRC/2013/ICAN/00000002633), for ANOC Professional Services

    Final status: Report of the independent auditors to the members of Eunisell Interlinked Plc (opinion PDF p16) signed by Ralph Okoroha, FCA (FRC/2013/ICAN/00000002633) for ANOC Professional Services, Lagos, dated September 25, 2025 (PDF p18, page image; handwritten signature and ICAN stamp). Statements approved by the board on 24th September, 2025 and signed by the chairman, the managing director/CEO and the chief finance officer (PDF p19, page image; handwritten signatures).

    Document date
    25 Sep 2025
    Auditor's report
    25 Sep 2025
    Board approval
    24 Sep 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 30 Jun 2024
    Basis
    company statements · NGN thousands (printed “N'000”)
    • Deposit for shares (200,000 both years, note 12) is presented within current liabilities (p19).
    • No non-current-assets or non-current-liabilities subtotal is printed: PPE and deferred tax are the only lines of their sections (p19).
    • The statement of financial position prints the 2024 deferred tax line as a liability (1,469) and the income statement a 2024 deferred tax credit of 819 under 'Deferred tax assets /(liability)'.
    Technical details
    File
    39 pages, with a text layer
    SHA-256
    88e19aa059696a5336677f1076e6326966bdb102485b6273b1dad450532a0cde
    Entity as printed
    Eunisell Interlinked Plc (the company)
    Exchange copy
    retrieved 2026-10-08T17:52:24Z

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) (9 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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