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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

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LEGENDINT · Nigerian Exchange · Company statements

On this page
Company details
Legal name
LEGEND INTERNET PLC
Listing
LEGENDINT on the Nigerian Exchange, active · ISIN NGLEGENDINT0 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 July

Overview

Year ended 31 July 2025 · audited financial statements, signed / final · source

  • Revenue

    NGN 1.19 billion

    1,191,077 NGN thousands · p21

    +4.6% vs 2024

  • Operating profit / (loss)

    NGN 168 million

    167,841 NGN thousands · p21

    −45.2% vs 2024

  • Profit / (loss) for the year

    NGN 142 million

    142,457 NGN thousands · p21

    +22.9% vs 2024

  • Total assets

    NGN 3.21 billion

    3,210,821 NGN thousands · p20

    +6.3% vs 2024

  • Total equity

    NGN 2.84 billion

    2,839,344 NGN thousands · p20

    +5.3% vs 2024

  • Cash from operations

    NGN 18.4 million

    18,426 NGN thousands · p23

    −97.5% 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 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 31 Jul 2025 — audited financial statements, signed / final; reported for the year · source
  • FY to 31 Jul 2024 — audited financial statements, signed / final; comparative in the FY to 31 Jul 2025 filing · source

Income statement

Income statement, NGN thousands. Columns: FY to 31 Jul 2025 — audited financial statements (signed / final), as reported for the year; FY to 31 Jul 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 31 Jul 2025Audited financial statementsreported for the yearFY to 31 Jul 2024Audited financial statementscomparative in FY to 31 Jul 2025 filing
Revenue 1,191,077 1,138,433
Cost of sales (429,648) (461,011)
Gross profit 761,429 677,421
Administrative expenses (595,120) (367,607)
Other gains/(losses)1 1,532 (3,581)
Operating profit before tax & interest 167,841 306,234
Interest income –2 35
Finance cost (29,443) (24,831)
Operating profit before tax but after interest 138,398 281,438
Income tax (expense)/credit 4,059 (165,552)
Profit/(loss) for the year after tax 142,457 115,886
Other comprehensive income –3 –3
Total comprehensive income (unlabelled total) 142,457 115,886
  1. Printed “-”, read as nil: subtotal_arithmetic: is.profit_before_tax.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.total_comprehensive_income.
Notes and alternative reported figures (1)
  1. “Other gains/(losses)” is an issuer-specific line, not mapped to a shared definition: Other gains or losses printed apart from administrative expenses.

Balance sheet

Balance sheet, NGN thousands. Columns: FY to 31 Jul 2025 — audited financial statements (signed / final), as reported for the year; FY to 31 Jul 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 31 Jul 2025Audited financial statementsreported for the yearFY to 31 Jul 2024Audited financial statementscomparative in FY to 31 Jul 2025 filing
Property, plant and equipment 2,595,924 2,722,827
Rights-of-use –1 331
Intangible asset 17,073 15,462
Total non-current assets 2,612,998 2,738,619
Inventory 74,379 18,000
Trade receivables2 173,193 262,789
Other receivables3 329,228 16
Cash and cash equivalents 21,024 2,512
Total current assets 597,823 283,316
Total assets 3,210,821 3,021,936
Share capital 1,000,000 1,000,000
Deposit for shares4 1,138,561 1,138,561
Retained earnings 700,783 558,326
Total equity 2,839,344 2,696,887
Trade payables5 18,952 8,926
Other payables6 173,791 73,059
Loan 75,233 16,674
Bank overdraft7 49,373 –8
Current tax liabilities 51,139 127,930
Total current liabilities 319,114 226,589
Deferred tax liabilities 52,362 98,460
Total non-current liabilities 52,362 98,460
Total liabilities 371,476 325,049
Total equity and liabilities 3,210,821 3,021,936
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
  2. Printed “-”; reading unresolved, so no amount is shown. Printed dash, read on the page image (p45, note 14 'Borrowing', 14.1 'Interest bearing loan (less than 12 months)', 31-Jul-2024 column); recorded as printed and not interpreted as nil. The statement of financial position (p20) prints no separate overdraft line (overdraft sits within 'Loan').
Notes and alternative reported figures (6)
  1. “Trade receivables” is an issuer-specific line, not mapped to a shared definition: Note 8.1: trade receivables, printed apart from other receivables.
  2. “Other receivables” is an issuer-specific line, not mapped to a shared definition: Note 8.2: other receivables (incl. an advance payment to a vendor).
  3. “Deposit for shares” is an issuer-specific line, not mapped to a shared definition: Deposit for shares held in equity.
  4. “Trade payables” is an issuer-specific line, not mapped to a shared definition: Note 12: trade payables, printed apart from other payables.
  5. “Other payables” is an issuer-specific line, not mapped to a shared definition: Note 13: other payables.
  6. “Bank overdraft” is an issuer-specific line, not mapped to a shared definition: Note 14.1 (p45): bank overdraft, a component of 'Loan' on the statement of financial position (2024 cell printed apart from its label in the text layer; not read).

Cash flow

Cash flow, NGN thousands. Columns: FY to 31 Jul 2025 — audited financial statements (signed / final), as reported for the year; FY to 31 Jul 2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY to 31 Jul 2025Audited financial statementsreported for the yearFY to 31 Jul 2024Audited financial statementscomparative in FY to 31 Jul 2025 filing
Cash generated from operations after adjustment of working capital 137,255 730,936
Cash from/(used in) operating activities1 137,255 730,936
Tax paid (118,829) –2
Net cash (used in)/from operating activities 18,426 730,936
Purchases of property, plant & equipment (29,029) (699,276)
Interest income –3 35
Net cash (used in)/from investing activities (29,029) (699,241)
Loan4 9,186 (8,953)
Interest paid5 (29,443) (24,831)
Net cash (used in)/from financing activities (20,257) (33,784)
Net change in cash and cash equivalents (30,861) 1,427
Cash and cash equivalents at the beginning of the year 2,512 1,085
Cash and cash equivalents at the end of the year (28,349) 2,512
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
Notes and alternative reported figures (3)
  1. “Cash from/(used in) operating activities” is an issuer-specific line, not mapped to a shared definition: Printed subtotal before tax paid (equal to cash generated from operations).
  2. “Loan” is an issuer-specific line, not mapped to a shared definition: Net movement in the bank loan, printed as one line in financing activities.
  3. “Interest paid”: mapping to a shared definition is uncertain. Printed 'Interest paid'; the borrowings it relates to are not named on the face.

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.

  • LEGEND INTERNET PLC Audited Financial Statements for the year ended 31, July 2025

    Year ended 31 July 2025 · Audited financial statements · signed / final

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

    Auditor's sign-off: Olapoju Bamidele Joshua, for Poju Professional Services

    Final status: Auditor's report signed (hand signature) by Olapoju Bamidele Joshua, FRC/2014/PRO/ICAN/004/00000006744, for Poju Professional Services, Lagos, dated 15 October, 2025, with the ICAN stamp (PDF p19, page image; the auditor's report pages p15-19 are scanned images). Statements stated as approved by the board on the 8th day of October 2025 and signed on its behalf by the CEO (Aisha Abdulaziz), a non-executive director (Bruce Brai Ayonote) and the CFO (Mmaduka Daniel Obioma), hand signatures visible on the render (PDF p20).

    Document date
    15 Oct 2025
    Auditor's report
    15 Oct 2025
    Board approval
    8 Oct 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY to 31 Jul 2025, FY to 31 Jul 2024
    Basis
    company statements · NGN thousands (printed “₦'000”)
    • 2024 cash flow: operating 730,936, investing (699,241) and financing (33,784) sum to (2,089), but the net change in cash is printed 1,427 (which does agree with 1,085 to 2,512) (p23). Kept as printed. Several totals differ from their printed components by 1 (rounding): operating profit 2024, total non-current assets both years, total current assets both years, total current liabilities 2025, net change 2025.
    • No EPS is printed on the income statement; the financial highlights (p4) give basic earnings per share of 7 kobo (2024: 6). Other comprehensive income is printed as '-' in both years, and the closing total (142,457; 2024: 115,886) is unlabelled. The cash-flow statement's cash at end of year is net of a bank overdraft of 49,373 (p23); on the statement of financial position the overdraft sits within 'Loan' (note 14, p45).
    • Proposed final dividend of 6 kobo per 50 kobo share (₦120,000,000), declared by the board on 3 October 2025 and not recognised as a liability (p5, p57).
    Technical details
    File
    59 pages, with a text layer
    SHA-256
    71fe97e454f1ab8746d31eddf7e0ad3d7259a82535c9d4728d0b36e43d3a104f
    Entity as printed
    LEGEND INTERNET PLC, RC NUMBER: 1829214 (PDF p3)
    Exchange copy
    retrieved 2026-10-08T17:52:27Z

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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