Beta Glass Plc (NGX:BETAGLAS)

Beta Glass 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	12,309	19,730	10,654	26,809	15,793	15,886
Short-Term Investments	-	-	188.82	-	-	-
Cash & Short-Term Investments	12,309	19,730	10,842	26,809	15,793	15,886
Cash Growth	-0.77%	81.97%	-59.56%	69.76%	-0.59%	36.97%
Accounts Receivable	34,156	23,612	22,904	11,352	14,272	8,021
Other Receivables	3,820	3,647	2,975	2,245	4,053	3,412
Receivables	83,514	69,820	59,517	26,965	25,096	14,671
Inventory	30,643	23,121	22,960	17,743	9,617	9,179
Prepaid Expenses	1,982	580.81	3,228	624.81	471.7	306.88
Other Current Assets	1,121	1,817	1,782	910.75	563.38	498.37
Total Current Assets	129,569	115,069	98,330	73,053	51,541	40,541
Property, Plant & Equipment	66,579	68,823	36,023	33,795	24,395	22,558
Other Intangible Assets	-	-	-	3.93	8.15	12.56
Total Assets	196,148	183,892	134,352	106,852	75,945	63,112

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	17,529	19,592	26,397	15,845	8,145	8,542
Accrued Expenses	10,075	4,922	4,577	6,254	5,380	2,782
Short-Term Debt	580.3	2,553	26,911	24,647	9,598	4,829
Current Portion of Long-Term Debt	4,948	2,596	-	-	-	-
Current Income Taxes Payable	9,687	9,111	5,702	2,930	2,432	576.15
Current Unearned Revenue	2,277	1,378	838.36	972.74	425.47	481.59
Other Current Liabilities	445.48	310.13	514.93	368.4	161.98	189.19
Total Current Liabilities	45,541	40,463	64,940	51,018	26,143	17,400
Long-Term Debt	30,599	35,259	-	-	-	-
Long-Term Deferred Tax Liabilities	11,903	11,903	4,620	3,828	3,539	3,585
Total Liabilities	88,043	87,625	69,560	54,847	29,681	20,985

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	299.98	299.98	299.98	299.98	299.98	249.99
Additional Paid-In Capital	312.85	312.85	312.85	312.85	312.85	312.85
Retained Earnings	107,492	95,654	64,179	51,392	45,651	41,565
Shareholders' Equity	108,105	96,267	64,792	52,005	46,263	42,127
Total Liabilities & Equity	196,148	183,892	134,352	106,852	75,945	63,112

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	36,127	40,408	26,911	24,647	9,598	4,829
Net Cash (Debt)	-23,818	-20,678	-16,068	2,162	6,195	11,057
Net Cash Growth	-	-	-	-65.10%	-43.97%	47.87%
Net Cash Per Share	-39.70	-34.47	-26.78	3.60	10.33	18.43
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	84,027	74,606	33,389	22,035	25,399	23,141
Book Value Per Share	180.19	160.45	107.99	86.68	77.11	70.22
Tangible Book Value	108,105	96,267	64,792	52,001	46,255	42,115
Tangible Book Value Per Share	180.19	160.45	107.99	86.67	77.10	70.20
Land	168.54	168.54	168.54	168.54	168.54	168.54
Buildings	6,477	6,092	5,074	4,003	3,765	2,666
Machinery	99,771	96,325	56,060	46,248	42,425	39,686
Construction In Progress	1,828	2,677	3,321	12,884	3,595	1,528

Data Source: S&P Global Market Intelligence Last updated: Jun 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:

Aug 25, 2026

Data Sources Report a data error