Academy Press Balance Sheet

Financials in millions NGN. Fiscal year is April - March.

Millions NGN. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	34.95	58.44	239.18	14.97	31
Short-Term Investments	577.45	881.71	-	-	-
Cash & Short-Term Investments	612.41	940.14	239.18	14.97	31
Cash Growth	-34.86%	293.06%	1497.54%	-51.70%	747.78%
Accounts Receivable	324.29	335.58	207.29	932.4	289.03
Other Receivables	171.84	280.24	149.98	164.15	180.35
Receivables	501.54	624	381.19	1,113	488.24
Inventory	473.77	1,205	1,141	310.03	405.74
Restricted Cash	-	-	39.76	-	-
Other Current Assets	132.96	55.21	370.25	32.07	257.71
Total Current Assets	1,721	2,824	2,171	1,470	1,183
Property, Plant & Equipment	1,499	891	782.01	899.76	912.12
Other Intangible Assets	2.96	1.68	1.43	1.64	0.06
Long-Term Deferred Tax Assets	89.02	77.2	151.57	283.4	363.58
Total Assets	3,312	3,794	3,106	2,654	2,458
Accounts Payable	273.92	592.88	450.35	279.95	264.05
Accrued Expenses	269.07	218.11	206.93	405.34	346.75
Short-Term Debt	-	150.86	-	-	14.47
Current Portion of Long-Term Debt	220.22	227.11	191.3	70	30
Current Income Taxes Payable	677.81	756.62	425.76	418.36	285.5
Current Unearned Revenue	90.97	52.43	-	-	-
Other Current Liabilities	580.12	626.47	753.94	677.51	448.88
Total Current Liabilities	2,112	2,624	2,028	1,851	1,390
Long-Term Debt	215.97	292.76	255.71	600.85	588.71
Long-Term Unearned Revenue	63.1	94.65	681.01	33.47	268.06
Pension & Post-Retirement Benefits	-	-	-	25.62	26.42
Total Liabilities	2,391	3,012	2,965	2,511	2,273
Common Stock	453.6	378	378	378	302.4
Additional Paid-In Capital	24.51	24.51	24.51	24.51	24.51
Retained Earnings	581.46	484.18	-162.62	-159.01	0.74
Total Common Equity	1,060	886.69	239.89	243.5	327.65
Minority Interest	-138.81	-104.52	-98.61	-100.22	-142.05
Shareholders' Equity	920.76	782.17	141.29	143.28	185.6
Total Liabilities & Equity	3,312	3,794	3,106	2,654	2,458
Total Debt	436.19	670.73	447.01	670.85	633.19
Net Cash (Debt)	176.21	269.42	-207.83	-655.87	-602.19
Net Cash Growth	-34.59%	-	-	-	-
Net Cash Per Share	0.19	0.30	-0.23	-0.72	-0.66
Filing Date Shares Outstanding	907.2	907.2	907.2	907.2	907.2
Total Common Shares Outstanding	907.2	907.2	907.2	907.2	907.2
Working Capital	-391.44	199.7	143.01	-381.58	-206.97
Book Value Per Share	1.17	0.98	0.26	0.27	0.36
Tangible Book Value	1,057	885	238.47	241.87	327.59
Tangible Book Value Per Share	1.16	0.98	0.26	0.27	0.36
Land	199.57	124.52	140.72	-	87.1
Buildings	510.22	238.06	214.73	-	277.48
Machinery	4,525	4,189	4,118	-	3,919
Construction In Progress	155.57	95.77	16.25	-	-