Beta Glass Plc (NGX:BETAGLAS)

Beta Glass 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	17,014	10,654	26,809	15,793	15,886	11,598
Short-Term Investments	-	188.82	-	-	-	-
Cash & Short-Term Investments	17,014	10,842	26,809	15,793	15,886	11,598
Cash Growth	37.76%	-59.56%	69.76%	-0.59%	36.97%	13.89%
Accounts Receivable	22,006	22,904	11,352	14,272	8,021	5,778
Other Receivables	3,398	2,975	2,245	4,053	3,412	3,056
Receivables	66,370	59,517	26,965	25,096	14,671	12,402
Inventory	25,829	22,960	17,743	9,617	9,179	7,454
Prepaid Expenses	924.16	3,161	624.81	471.7	306.88	184.15
Other Current Assets	220.96	1,849	910.75	563.38	498.37	160.8
Total Current Assets	110,358	98,330	73,053	51,541	40,541	31,799
Property, Plant & Equipment	68,867	36,023	33,795	24,395	22,558	22,147
Other Intangible Assets	-	-	3.93	8.15	12.56	16.98
Total Assets	179,225	134,352	106,852	75,945	63,112	53,964
Accounts Payable	20,908	26,397	15,845	8,145	8,542	4,810
Accrued Expenses	7,260	4,577	6,254	5,380	2,782	2,590
Short-Term Debt	11,558	26,911	24,647	9,598	4,829	4,121
Current Income Taxes Payable	13,278	5,702	2,930	2,432	576.15	2,387
Current Unearned Revenue	551.96	838.36	972.74	425.47	481.59	227.61
Other Current Liabilities	453.85	514.93	368.4	161.98	189.19	676.81
Total Current Liabilities	54,010	64,940	51,018	26,143	17,400	14,812
Long-Term Deferred Tax Liabilities	3,291	4,620	3,828	3,539	3,585	1,962
Total Liabilities	88,979	69,560	54,847	29,681	20,985	16,774
Common Stock	299.98	299.98	299.98	299.98	249.99	249.99
Additional Paid-In Capital	312.85	312.85	312.85	312.85	312.85	312.85
Retained Earnings	89,633	64,179	51,392	45,651	41,565	36,627
Shareholders' Equity	90,246	64,792	52,005	46,263	42,127	37,190
Total Liabilities & Equity	179,225	134,352	106,852	75,945	63,112	53,964
Total Debt	43,237	26,911	24,647	9,598	4,829	4,121
Net Cash (Debt)	-26,223	-16,068	2,162	6,195	11,057	7,477
Net Cash Growth	-	-	-65.10%	-43.97%	47.87%	3.62%
Net Cash Per Share	-43.71	-26.78	3.60	10.33	18.43	12.46
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	56,349	33,389	22,035	25,399	23,141	16,987
Book Value Per Share	150.42	107.99	86.68	77.11	70.22	61.99
Tangible Book Value	90,246	64,792	52,001	46,255	42,115	37,173
Tangible Book Value Per Share	150.42	107.99	86.67	77.10	70.20	61.96
Land	168.54	168.54	168.54	168.54	168.54	168.54
Buildings	5,801	5,074	4,003	3,765	2,666	2,145
Machinery	59,447	56,060	46,248	42,425	39,686	30,287
Construction In Progress	36,628	3,321	12,884	3,595	1,528	12,215

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