Beta Glass Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	12,966	19,730	10,654	26,809	15,793	15,886
Short-Term Investments	-	-	188.82	-	-	-
Cash & Short-Term Investments	12,966	19,730	10,842	26,809	15,793	15,886
Cash Growth	100.10%	81.97%	-59.56%	69.76%	-0.59%	36.97%
Accounts Receivable	84,684	23,612	22,904	11,352	14,272	8,021
Other Receivables	-	3,647	2,975	2,245	4,053	3,412
Receivables	84,684	69,820	59,517	26,965	25,096	14,671
Inventory	25,206	23,121	22,960	17,743	9,617	9,179
Prepaid Expenses	-	580.81	3,228	624.81	471.7	306.88
Other Current Assets	-	1,817	1,782	910.75	563.38	498.37
Total Current Assets	122,856	115,069	98,330	73,053	51,541	40,541
Property, Plant & Equipment	66,586	68,823	36,023	33,795	24,395	22,558
Other Intangible Assets	-	-	-	3.93	8.15	12.56
Total Assets	189,442	183,892	134,352	106,852	75,945	63,112
Accounts Payable	22,594	19,592	26,397	15,845	8,145	8,542
Accrued Expenses	-	4,922	4,577	6,254	5,380	2,782
Short-Term Debt	3,830	2,553	26,911	24,647	9,598	4,829
Current Portion of Long-Term Debt	-	2,596	-	-	-	-
Current Income Taxes Payable	13,155	9,111	5,702	2,930	2,432	576.15
Current Unearned Revenue	-	1,378	838.36	972.74	425.47	481.59
Other Current Liabilities	127.96	310.13	514.93	368.4	161.98	189.19
Total Current Liabilities	39,706	40,463	64,940	51,018	26,143	17,400
Long-Term Debt	33,717	35,259	-	-	-	-
Long-Term Deferred Tax Liabilities	11,903	11,903	4,620	3,828	3,539	3,585
Total Liabilities	85,326	87,625	69,560	54,847	29,681	20,985
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	101,073	95,654	64,179	51,392	45,651	41,565
Shareholders' Equity	104,116	96,267	64,792	52,005	46,263	42,127
Total Liabilities & Equity	189,442	183,892	134,352	106,852	75,945	63,112
Total Debt	37,547	40,408	26,911	24,647	9,598	4,829
Net Cash (Debt)	-24,581	-20,678	-16,068	2,162	6,195	11,057
Net Cash Growth	-	-	-	-65.10%	-43.97%	47.87%
Net Cash Per Share	-40.97	-34.47	-26.78	3.60	10.33	18.43
Filing Date Shares Outstanding	600.06	599.97	599.97	599.97	599.97	599.97
Total Common Shares Outstanding	600.06	599.97	599.97	599.97	599.97	599.97
Working Capital	83,150	74,606	33,389	22,035	25,399	23,141
Book Value Per Share	173.51	160.45	107.99	86.68	77.11	70.22
Tangible Book Value	104,116	96,267	64,792	52,001	46,255	42,115
Tangible Book Value Per Share	173.51	160.45	107.99	86.67	77.10	70.20
Land	-	168.54	168.54	168.54	168.54	168.54
Buildings	-	6,092	5,074	4,003	3,765	2,666
Machinery	-	96,325	56,060	46,248	42,425	39,686
Construction In Progress	-	2,677	3,321	12,884	3,595	1,528

Source: S&P Global Market Intelligence. Standard template. Financial Sources.