Japaul Gold & Ventures Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	427.44	21.62	136.15	5.88	17.29
Short-Term Investments	-	8.88	8.88	8.88	8.88
Cash & Short-Term Investments	427.44	30.5	145.03	14.76	26.17
Cash Growth	1301.40%	-78.97%	882.38%	-43.58%	-56.66%
Accounts Receivable	3,206	1,623	1,168	345.6	193.94
Other Receivables	2,029	2,438	2,465	2,269	1,849
Receivables	5,235	4,061	3,633	2,615	2,043
Prepaid Expenses	7.94	7.99	2.05	7.84	12.64
Other Current Assets	10,575	1,834	1,827	1,772	1,766
Total Current Assets	16,245	5,934	5,607	4,410	3,847
Property, Plant & Equipment	19,658	16,192	8,709	8,787	9,242
Other Long-Term Assets	2,143	782.61	-	-	-
Total Assets	38,047	22,909	14,316	13,197	13,089
Accounts Payable	808.82	927.05	679.12	738.92	752.72
Accrued Expenses	158.9	180.98	188.45	189.97	202.43
Short-Term Debt	2,234	2,292	3,097	1,481	1,470
Current Portion of Leases	1,000	1,000	-	1,000	1,000
Current Income Taxes Payable	324.76	432.55	330.88	284.36	256.5
Current Unearned Revenue	121.91	83.23	96.06	78.23	113.95
Other Current Liabilities	8,218	5,410	5,119	4,943	4,969
Total Current Liabilities	12,866	10,326	9,510	8,716	8,764
Long-Term Leases	3,568	3,568	4,568	3,568	3,568
Pension & Post-Retirement Benefits	35.01	72.62	72.62	73.51	73.51
Long-Term Deferred Tax Liabilities	966.38	966.38	966.38	966.38	966.38
Total Liabilities	17,435	14,933	15,117	13,324	13,372
Common Stock	7,131	5,131	3,131	3,131	3,131
Additional Paid-In Capital	31,346	21,841	16,441	16,441	16,441
Retained Earnings	-17,866	-18,997	-20,372	-19,698	-19,854
Comprehensive Income & Other	-0.19	-0.19	-0.2	-0.2	-0.2
Total Common Equity	20,612	7,975	-800.48	-126.43	-282.42
Shareholders' Equity	20,612	7,975	-800.48	-126.43	-282.42
Total Liabilities & Equity	38,047	22,909	14,316	13,197	13,089
Total Debt	6,802	6,860	7,664	6,049	6,037
Net Cash (Debt)	-6,374	-6,830	-7,519	-6,034	-6,011
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-0.45	-0.67	-1.20	-0.96	-0.96
Filing Date Shares Outstanding	14,263	14,263	6,263	6,263	6,263
Total Common Shares Outstanding	14,263	14,263	6,263	6,263	6,263
Working Capital	3,379	-4,393	-3,902	-4,306	-4,917
Book Value Per Share	1.45	0.56	-0.13	-0.02	-0.05
Tangible Book Value	20,612	7,975	-800.48	-126.43	-282.42
Tangible Book Value Per Share	1.45	0.56	-0.13	-0.02	-0.05
Land	1,767	1,767	1,949	1,949	2,080
Buildings	87.05	87.05	127.05	127.05	274.03
Machinery	6,942	6,896	7,098	7,093	8,786
Construction In Progress	1,441	933.76	683.33	280.09	65.81