Berger Paints Nigeria Plc (NGX:BERGER)

Berger Paints Nigeria Balance Sheet

Financials in millions NGN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	684.75	237.19	802.29	495.84	217.63	356.6
Short-Term Investments	-	446.98	257.12	359.75	317.61	267.37
Cash & Short-Term Investments	684.75	684.17	1,059	855.59	535.24	623.97
Cash Growth	-45.53%	-35.42%	23.82%	59.85%	-14.22%	46.51%
Accounts Receivable	374.12	242.08	205.27	132.17	215.52	198.58
Other Receivables	-	94.34	2.07	30.15	8.96	17.34
Receivables	374.12	336.41	207.33	162.32	224.48	215.92
Inventory	3,134	3,302	2,148	1,367	1,167	702.29
Prepaid Expenses	144.05	24.38	67.69	48.29	19.27	26.73
Other Current Assets	451.24	199.78	222.15	212.43	100.79	190.14
Total Current Assets	4,789	4,547	3,705	2,645	2,046	1,759
Property, Plant & Equipment	2,548	2,934	2,874	2,813	3,008	3,160
Other Intangible Assets	36.98	40.72	17.6	27.83	36.15	52.58
Other Long-Term Assets	337.27	-	-	42.05	20.12	-
Total Assets	7,711	7,521	6,597	5,529	5,111	4,972
Accounts Payable	1,621	881.47	627	681.28	463.76	296.62
Accrued Expenses	-	439.2	358.33	183.07	271.52	249.39
Current Portion of Long-Term Debt	117.97	117.97	22.4	25.13	89.82	88.92
Current Portion of Leases	-	-	-	-	47.68	60.31
Current Income Taxes Payable	586.45	485.79	184.33	14.76	8.62	30.84
Current Unearned Revenue	31.29	451.68	345.96	243.77	163.09	152.57
Other Current Liabilities	413.44	473.2	527.95	542.19	394.57	450.23
Total Current Liabilities	2,771	2,849	2,066	1,690	1,439	1,329
Long-Term Debt	180.83	219.99	322.82	-	7.88	79.98
Long-Term Leases	-	-	-	-	-	57.44
Long-Term Unearned Revenue	81.76	83.77	166.14	59.01	109.3	68.71
Long-Term Deferred Tax Liabilities	539.93	539.93	533.75	455.88	323.73	289.9
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	3,573	3,693	3,089	2,205	1,880	1,825
Common Stock	144.91	144.91	144.91	144.91	144.91	144.91
Additional Paid-In Capital	635.07	635.07	635.07	635.07	635.07	635.07
Retained Earnings	3,358	3,048	2,728	2,543	2,451	2,367
Shareholders' Equity	4,138	3,828	3,508	3,323	3,231	3,147
Total Liabilities & Equity	7,711	7,521	6,597	5,529	5,111	4,972
Total Debt	298.8	337.96	345.22	25.13	145.37	286.65
Net Cash (Debt)	385.95	346.21	714.19	830.45	389.86	337.32
Net Cash Growth	-57.68%	-51.52%	-14.00%	113.01%	15.58%	1003.72%
Net Cash Per Share	1.33	1.19	2.46	2.87	1.35	1.16
Filing Date Shares Outstanding	289.24	289.82	289.82	289.82	289.82	289.82
Total Common Shares Outstanding	289.24	289.82	289.82	289.82	289.82	289.82
Working Capital	2,018	1,698	1,639	955.22	607.33	430.18
Book Value Per Share	14.31	13.21	12.10	11.47	11.15	10.86
Tangible Book Value	4,101	3,788	3,490	3,296	3,195	3,094
Tangible Book Value Per Share	14.18	13.07	12.04	11.37	11.02	10.68
Land	-	390	390	390	390	390
Buildings	-	1,473	1,313	1,313	1,310	1,304
Machinery	-	2,322	2,060	1,968	1,926	1,933
Construction In Progress	-	-	134.15	-	-	-

Updated Jan 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.