Berger Paints Nigeria Plc (NGX:BERGER)

Berger Paints Nigeria Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	384.72	357.63	237.19	802.29	495.84	217.63
Short-Term Investments	-	1,981	446.98	257.12	359.75	317.61
Cash & Short-Term Investments	384.72	2,339	684.17	1,059	855.59	535.24
Cash Growth	-72.50%	241.84%	-35.42%	23.82%	59.85%	-14.22%
Accounts Receivable	647.88	274.81	242.08	205.27	132.17	215.52
Other Receivables	-	104.38	94.34	2.07	30.15	8.96
Receivables	647.88	379.19	336.41	207.33	162.32	224.48
Inventory	2,636	2,753	3,302	2,148	1,367	1,167
Prepaid Expenses	108.01	80.87	24.38	67.69	48.29	19.27
Other Current Assets	2,654	183.6	199.78	222.15	212.43	100.79
Total Current Assets	6,431	5,736	4,547	3,705	2,645	2,046
Property, Plant & Equipment	2,789	3,235	2,934	2,874	2,813	3,008
Long-Term Investments	20	-	-	-	-	-
Other Intangible Assets	101.32	96.78	40.72	17.6	27.83	36.15
Other Long-Term Assets	293.82	-0	-0	-	42.05	20.12
Total Assets	9,636	9,067	7,521	6,597	5,529	5,111

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2,375	521.15	881.47	627	681.28	463.76
Accrued Expenses	-	749.24	439.2	358.33	183.07	271.52
Current Portion of Long-Term Debt	110.54	98.86	117.97	22.4	25.13	89.82
Current Portion of Leases	-	-	-	-	-	47.68
Current Income Taxes Payable	326.74	793.44	485.79	184.33	14.76	8.62
Current Unearned Revenue	236.39	693.51	451.68	345.96	243.77	163.09
Other Current Liabilities	139.22	375.38	473.2	527.95	542.19	394.57
Total Current Liabilities	3,188	3,232	2,849	2,066	1,690	1,439
Long-Term Debt	-	121.13	219.99	322.82	-	7.88
Long-Term Unearned Revenue	39.43	39.43	83.77	166.14	59.01	109.3
Long-Term Deferred Tax Liabilities	579.76	571.98	539.93	533.75	455.88	323.73
Other Long-Term Liabilities	109.87	109.87	0	-	-	-
Total Liabilities	3,917	4,074	3,693	3,089	2,205	1,880

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	4,939	4,213	3,048	2,728	2,543	2,451
Comprehensive Income & Other	-	-0	-	-	-	-
Shareholders' Equity	5,719	4,993	3,828	3,508	3,323	3,231
Total Liabilities & Equity	9,636	9,067	7,521	6,597	5,529	5,111

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	110.54	219.99	337.96	345.22	25.13	145.37
Net Cash (Debt)	274.18	2,119	346.21	714.19	830.45	389.86
Net Cash Growth	-69.98%	511.99%	-51.52%	-14.00%	113.01%	15.58%
Net Cash Per Share	0.95	7.31	1.19	2.46	2.87	1.35
Filing Date Shares Outstanding	289.2	289.82	289.82	289.82	289.82	289.82
Total Common Shares Outstanding	289.2	289.82	289.82	289.82	289.82	289.82
Working Capital	3,243	2,504	1,698	1,639	955.22	607.33
Book Value Per Share	19.77	17.23	13.21	12.10	11.47	11.15
Tangible Book Value	5,617	4,896	3,788	3,490	3,296	3,195
Tangible Book Value Per Share	19.42	16.89	13.07	12.04	11.37	11.02
Land	-	390	390	390	390	390
Buildings	-	1,527	1,473	1,313	1,313	1,310
Machinery	-	2,773	2,322	2,060	1,968	1,926
Construction In Progress	-	-	-	134.15	-	-

Data Source: S&P Global Market Intelligence Last updated: Oct 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 4, 2026

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