Julius Berger Nigeria Plc (NGX:JBERGER)

Julius Berger Nigeria 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	188,455	162,381	160,970	53,432	60,997	34,932
Cash & Short-Term Investments	188,455	162,381	160,970	53,432	60,997	34,932
Cash Growth	11.88%	0.88%	201.26%	-12.40%	74.62%	2.34%
Accounts Receivable	236,873	273,273	151,141	135,638	176,663	99,991
Other Receivables	122,399	24,136	18,930	24,612	2,884	2,350
Receivables	359,273	298,647	171,419	160,768	180,088	102,341
Inventory	93,767	93,591	61,347	43,298	36,330	16,538
Other Current Assets	731.11	1,246	1,208	1,376	126.89	105.87
Total Current Assets	642,225	555,865	394,944	258,874	277,543	153,916
Property, Plant & Equipment	332,847	314,130	105,448	97,474	86,203	59,835
Long-Term Investments	466.57	-	-	-	-	2,306
Goodwill	39,273	36,168	22,686	11,140	11,151	11,394
Other Intangible Assets	1,179	1,320	1,509	1,697	1,886	2,074
Long-Term Accounts Receivable	43,759	84,848	79,523	83,377	60,032	64,848
Long-Term Deferred Tax Assets	15,263	13,380	11,435	8,320	6,731	4,414
Other Long-Term Assets	17,064	16,829	69,731	43,902	31,842	30,158
Total Assets	1,092,076	1,023,035	686,942	506,271	477,239	328,944
Accounts Payable	52,051	74,520	75,588	60,533	65,430	49,721
Accrued Expenses	20,361	38.17	47.32	423.27	210.28	340.3
Short-Term Debt	13,265	4,609	961.3	337.61	19,180	19,302
Current Portion of Long-Term Debt	-	-	3,511	2,308	2,310	2,310
Current Portion of Leases	5,730	4,927	3,803	2,034	1,678	1,561
Current Income Taxes Payable	-	17,364	16,917	13,132	3,469	2,625
Current Unearned Revenue	32,658	27,914	3,802	1,803	689.08	517.42
Other Current Liabilities	27,902	-	-	-	-	-
Total Current Liabilities	151,967	129,372	104,630	80,570	92,966	76,377
Long-Term Debt	-	-	-	1,101	3,280	5,503
Long-Term Leases	31,648	32,629	22,151	12,970	13,457	6,173
Long-Term Unearned Revenue	508,405	456,610	422,446	327,816	289,640	167,361
Pension & Post-Retirement Benefits	1,439	3,330	3,811	4,687	3,758	4,616
Long-Term Deferred Tax Liabilities	52,856	50,084	23,428	15,429	12,061	8,499
Other Long-Term Liabilities	4,562	5,230	4,007	6,635	8,964	15,465
Total Liabilities	750,877	677,255	580,474	449,210	424,126	283,995
Common Stock	800	800	800	800	800	792
Additional Paid-In Capital	425.44	425.44	425.44	425.44	425.44	425.44
Retained Earnings	72,079	58,791	48,331	39,887	35,938	27,683
Comprehensive Income & Other	267,894	285,404	56,756	15,902	15,944	15,987
Total Common Equity	341,198	345,420	106,312	57,015	53,107	44,888
Minority Interest	-	359.74	155.67	47.05	5.84	61.2
Shareholders' Equity	341,198	345,780	106,468	57,062	53,113	44,950
Total Liabilities & Equity	1,092,076	1,023,035	686,942	506,271	477,239	328,944
Total Debt	50,643	42,165	30,426	18,751	39,904	34,851
Net Cash (Debt)	137,812	120,217	130,544	34,681	21,093	81.35
Net Cash Growth	10.94%	-7.91%	276.41%	64.42%	25830.56%	-97.96%
Net Cash Per Share	85.85	75.14	81.59	21.68	13.18	0.05
Filing Date Shares Outstanding	1,599	1,600	1,600	1,600	1,600	1,600
Total Common Shares Outstanding	1,599	1,600	1,600	1,600	1,600	1,600
Working Capital	490,259	426,493	290,313	178,304	184,576	77,539
Book Value Per Share	213.34	215.89	66.45	35.63	33.19	28.06
Tangible Book Value	300,747	307,932	82,118	44,177	40,071	31,421
Tangible Book Value Per Share	188.05	192.46	51.32	27.61	25.04	19.64
Land	-	210,993	7,708	7,108	6,749	6,670
Buildings	-	16,039	15,706	13,476	12,419	11,965
Machinery	-	165,120	168,815	168,101	154,398	122,151

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