University Press Balance Sheet

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

Millions NGN. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	1,085	1,011	1,162	765.88	841.06	704.43
Cash & Short-Term Investments	1,085	1,011	1,162	765.88	841.06	704.43
Cash Growth	44.74%	-13.05%	51.77%	-8.94%	19.40%	22.12%
Accounts Receivable	259.98	13.23	13.68	32.54	238.65	101.14
Other Receivables	42.64	-	-	5.12	-	3.43
Receivables	302.62	13.23	13.68	37.66	238.65	104.57
Inventory	1,953	1,658	2,061	1,482	1,299	1,443
Prepaid Expenses	75.18	44.18	23.41	40.27	22.97	19.61
Other Current Assets	32.56	25.23	21.65	14.79	13.04	27.52
Total Current Assets	3,448	2,752	3,282	2,340	2,415	2,299
Property, Plant & Equipment	1,307	1,379	1,460	1,530	1,518	1,171
Other Long-Term Assets	377.5	377.5	369.8	365.5	354	314.7
Total Assets	5,132	4,508	5,112	4,236	4,287	3,785
Accounts Payable	299.63	13.7	918.43	21.12	80.69	436.53
Accrued Expenses	559.82	579.01	413.81	387.32	361.65	251.79
Current Income Taxes Payable	172	49.57	77.62	73.99	140.73	20.08
Other Current Liabilities	278.56	317.95	610.24	319.31	375.46	305.18
Total Current Liabilities	1,310	960.23	2,020	801.74	958.52	1,014
Long-Term Deferred Tax Liabilities	139.25	139.25	20.86	162.88	156.64	107.47
Other Long-Term Liabilities	-	-	-	-	-0	-
Total Liabilities	1,449	1,099	2,041	964.62	1,115	1,121
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	2,328	2,053	1,613	1,814	1,715	1,529
Comprehensive Income & Other	992.9	992.9	1,095	1,095	1,095	772.45
Shareholders' Equity	3,683	3,408	3,071	3,271	3,172	2,664
Total Liabilities & Equity	5,132	4,508	5,112	4,236	4,287	3,785
Net Cash (Debt)	1,085	1,011	1,162	765.88	841.06	704.43
Net Cash Growth	44.74%	-13.05%	51.77%	-8.94%	19.40%	22.12%
Net Cash Per Share	2.53	2.34	2.69	1.78	1.95	1.63
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	2,138	1,792	1,262	1,539	1,457	1,286
Book Value Per Share	8.54	7.90	7.12	7.58	7.35	6.18
Tangible Book Value	3,683	3,408	3,071	3,271	3,172	2,664
Tangible Book Value Per Share	8.54	7.90	7.12	7.58	7.35	6.18
Land	613.63	613.63	642.43	642.43	642.43	421.63
Buildings	578.2	578.2	529.7	529.7	529.7	494.71
Machinery	1,497	1,489	1,543	1,511	1,395	1,287

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