Beta Glass Plc (NGX: BETAGLAS)

Beta Glass Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	12,350	26,809	15,793	15,886	11,598	10,184
Cash & Short-Term Investments	12,350	26,809	15,793	15,886	11,598	10,184
Cash Growth	-48.53%	69.76%	-0.59%	36.97%	13.89%	14.77%
Accounts Receivable	51,778	11,352	14,272	8,021	5,778	6,169
Other Receivables	2,440	1,814	4,053	3,412	3,056	2,945
Receivables	54,218	26,534	25,096	14,671	12,402	13,093
Inventory	25,085	17,743	9,617	9,179	7,454	6,545
Prepaid Expenses	2,391	1,300	471.7	306.88	184.15	248.57
Other Current Assets	188.36	666.75	563.38	498.37	160.8	388.47
Total Current Assets	94,232	73,053	51,541	40,541	31,799	30,459
Property, Plant & Equipment	35,557	33,795	24,395	22,558	22,147	21,599
Other Intangible Assets	0.85	3.93	8.15	12.56	16.98	22.43
Total Assets	129,790	106,852	75,945	63,112	53,964	52,080
Accounts Payable	23,849	15,845	8,145	8,542	4,810	6,194
Accrued Expenses	5,144	6,254	5,380	2,782	2,590	1,808
Short-Term Debt	31,432	24,647	9,598	4,829	4,121	2,967
Current Income Taxes Payable	4,413	2,930	2,432	576.15	2,387	2,885
Current Unearned Revenue	1,286	972.74	425.47	481.59	227.61	266.02
Other Current Liabilities	354.28	368.4	161.98	189.19	676.81	911.65
Total Current Liabilities	66,479	51,018	26,143	17,400	14,812	15,033
Long-Term Deferred Tax Liabilities	3,828	3,828	3,539	3,585	1,962	2,490
Total Liabilities	70,307	54,847	29,681	20,985	16,774	17,522
Common Stock	299.98	299.98	299.98	249.99	249.99	249.99
Additional Paid-In Capital	312.85	312.85	312.85	312.85	312.85	312.85
Retained Earnings	58,870	51,392	45,651	41,565	36,627	33,995
Shareholders' Equity	59,483	52,005	46,263	42,127	37,190	34,558
Total Liabilities & Equity	129,790	106,852	75,945	63,112	53,964	52,080
Total Debt	31,432	24,647	9,598	4,829	4,121	2,967
Net Cash (Debt)	-19,081	2,162	6,195	11,057	7,477	7,216
Net Cash Growth	-	-65.10%	-43.97%	47.87%	3.62%	-7.18%
Net Cash Per Share	-31.80	3.60	10.33	18.43	12.46	12.03
Filing Date Shares Outstanding	599.97	599.97	599.97	599.97	599.97	599.97
Total Common Shares Outstanding	599.97	599.97	599.97	599.97	599.97	599.97
Working Capital	27,753	22,035	25,399	23,141	16,987	15,426
Book Value Per Share	99.14	86.68	77.11	70.22	61.99	57.60
Tangible Book Value	59,482	52,001	46,255	42,115	37,173	34,536
Tangible Book Value Per Share	99.14	86.67	77.10	70.20	61.96	57.56
Land	168.54	168.54	168.54	168.54	168.54	168.54
Buildings	5,774	4,003	3,765	2,666	2,145	2,099
Machinery	53,959	46,248	42,425	39,686	30,287	32,420
Construction In Progress	2,693	12,884	3,595	1,528	12,215	10,241

Source: S&P Capital IQ. Standard template. Financial Sources.