University Press Plc (NGX:UPL)

University Press Balance Sheet

Financials in millions NGN. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	749.41	1,162	765.88	841.06	704.43	576.85
Cash & Short-Term Investments	749.41	1,162	765.88	841.06	704.43	576.85
Cash Growth	11.08%	51.77%	-8.94%	19.40%	22.12%	7.70%
Accounts Receivable	205.8	13.68	32.54	238.65	101.14	115.54
Other Receivables	50.11	-	5.12	-	3.43	9.96
Receivables	255.91	13.68	37.66	238.65	104.57	125.5
Inventory	1,839	2,061	1,482	1,299	1,443	1,253
Prepaid Expenses	54.01	23.41	40.27	22.97	19.61	21.26
Other Current Assets	8.26	21.65	14.79	13.04	27.52	31.8
Total Current Assets	2,907	3,282	2,340	2,415	2,299	2,008
Property, Plant & Equipment	1,390	1,460	1,530	1,518	1,171	1,170
Other Long-Term Assets	369.8	369.8	365.5	354	314.7	288
Total Assets	4,667	5,112	4,236	4,287	3,785	3,466
Accounts Payable	17.24	918.43	21.12	80.69	436.53	67.75
Accrued Expenses	550.06	413.81	387.32	361.65	251.79	272.72
Current Income Taxes Payable	285.7	77.62	73.99	140.73	20.08	75.1
Other Current Liabilities	324.59	610.24	319.31	375.46	305.18	269.81
Total Current Liabilities	1,178	2,020	801.74	958.52	1,014	685.37
Long-Term Deferred Tax Liabilities	20.86	20.86	162.88	156.64	107.47	109.4
Other Long-Term Liabilities	-	-	-	-0	-	-
Total Liabilities	1,198	2,041	964.62	1,115	1,121	794.77
Common Stock	215.71	215.71	215.71	215.71	215.71	215.71
Additional Paid-In Capital	146.76	146.76	146.76	146.76	146.76	146.76
Retained Earnings	2,113	1,613	1,814	1,715	1,529	1,537
Comprehensive Income & Other	992.9	1,095	1,095	1,095	772.45	772.45
Shareholders' Equity	3,469	3,071	3,271	3,172	2,664	2,672
Total Liabilities & Equity	4,667	5,112	4,236	4,287	3,785	3,466
Net Cash (Debt)	749.41	1,162	765.88	841.06	704.43	576.85
Net Cash Growth	11.08%	51.77%	-8.94%	19.40%	22.12%	7.70%
Net Cash Per Share	1.72	2.69	1.78	1.95	1.63	1.34
Filing Date Shares Outstanding	431.41	431.41	431.41	431.41	431.41	431.41
Total Common Shares Outstanding	431.41	431.41	431.41	431.41	431.41	431.41
Working Capital	1,729	1,262	1,539	1,457	1,286	1,323
Book Value Per Share	8.04	7.12	7.58	7.35	6.18	6.19
Tangible Book Value	3,469	3,071	3,271	3,172	2,664	2,672
Tangible Book Value Per Share	8.04	7.12	7.58	7.35	6.18	6.19
Land	613.07	642.43	642.43	642.43	421.63	421.63
Buildings	578.2	529.7	529.7	529.7	494.71	494.71
Machinery	1,533	1,543	1,511	1,395	1,287	1,172

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