Julius Berger Nigeria Plc (NGX: JBERGER)

Julius Berger Nigeria Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	168,445	160,970	53,432	60,997	34,932	34,133
Cash & Short-Term Investments	168,445	160,970	53,432	60,997	34,932	34,133
Cash Growth	22.97%	201.26%	-12.40%	74.62%	2.34%	42.25%
Accounts Receivable	189,127	151,141	135,638	176,663	99,991	103,797
Other Receivables	85,173	18,930	24,612	2,884	2,350	3,478
Receivables	275,351	171,419	160,768	180,088	102,341	107,275
Inventory	85,915	61,347	43,298	36,330	16,538	19,521
Other Current Assets	-	1,208	1,376	126.89	105.87	23.25
Total Current Assets	529,712	394,944	258,874	277,543	153,916	160,953
Property, Plant & Equipment	114,570	103,603	97,474	86,203	59,835	56,227
Long-Term Investments	-	-	-	-	2,306	2,049
Goodwill	39,071	22,686	11,140	11,151	11,394	9,269
Other Intangible Assets	1,367	1,509	1,697	1,886	2,074	2,263
Long-Term Accounts Receivable	84,974	79,523	83,377	60,032	64,848	52,909
Long-Term Deferred Tax Assets	15,139	11,435	8,320	6,731	4,414	3,799
Other Long-Term Assets	35,703	71,576	43,902	31,842	30,158	26,193
Total Assets	821,279	686,942	506,271	477,239	328,944	313,661
Accounts Payable	67,053	73,188	60,533	65,430	49,721	47,026
Accrued Expenses	336.52	47.32	423.27	210.28	340.3	148.45
Short-Term Debt	-	961.3	337.61	19,180	19,302	6,211
Current Portion of Long-Term Debt	2,951	3,511	2,308	2,310	2,310	1,818
Current Portion of Leases	5,688	3,803	2,034	1,678	1,561	1,371
Current Income Taxes Payable	28,735	16,917	13,132	3,469	2,625	3,927
Current Unearned Revenue	27,359	3,802	1,803	689.08	517.42	191.17
Other Current Liabilities	22,114	-	-	-	-	-
Total Current Liabilities	154,237	102,230	80,570	92,966	76,377	60,694
Long-Term Debt	-	-	1,101	3,280	5,503	7,274
Long-Term Leases	35,583	22,151	12,970	13,457	6,173	13,468
Long-Term Unearned Revenue	423,796	422,446	327,816	289,640	167,361	169,930
Long-Term Deferred Tax Liabilities	29,759	23,428	15,429	12,061	8,499	8,730
Other Long-Term Liabilities	4,557	6,407	6,635	8,964	15,465	9,901
Total Liabilities	650,191	580,474	449,210	424,126	283,995	273,333
Common Stock	800	800	800	800	792	660
Additional Paid-In Capital	425.44	425.44	425.44	425.44	425.44	425.44
Retained Earnings	56,152	48,822	39,887	35,938	27,683	29,882
Comprehensive Income & Other	113,417	56,265	15,902	15,944	15,987	9,303
Total Common Equity	170,794	106,312	57,015	53,107	44,888	40,271
Minority Interest	293.57	155.67	47.05	5.84	61.2	57.36
Shareholders' Equity	171,087	106,468	57,062	53,113	44,950	40,328
Total Liabilities & Equity	821,279	686,942	506,271	477,239	328,944	313,661
Total Debt	44,222	30,426	18,751	39,904	34,851	30,143
Net Cash (Debt)	124,224	130,544	34,681	21,093	81.35	3,991
Net Cash Growth	35.31%	276.42%	64.42%	25830.56%	-97.96%	-
Net Cash Per Share	77.64	81.59	21.68	13.18	0.05	2.47
Filing Date Shares Outstanding	1,600	1,600	1,600	1,600	1,600	1,913
Total Common Shares Outstanding	1,600	1,600	1,600	1,600	1,600	1,913
Working Capital	375,475	292,713	178,304	184,576	77,539	100,259
Book Value Per Share	106.75	66.45	35.63	33.19	28.06	21.05
Tangible Book Value	130,355	82,118	44,177	40,071	31,421	28,739
Tangible Book Value Per Share	81.47	51.32	27.61	25.04	19.64	15.03
Land	-	7,708	7,108	6,749	6,670	6,362
Buildings	-	13,841	13,476	12,419	11,965	10,747
Machinery	-	168,152	168,101	154,398	122,151	118,442

Source: S&P Capital IQ. Standard template. Financial Sources.