University Press Balance Sheet

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

Millions NGN. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	949.16	1,011	1,162	765.88	841.06
Cash & Short-Term Investments	949.16	1,011	1,162	765.88	841.06
Cash Growth	-6.09%	-13.05%	51.77%	-8.94%	19.40%
Accounts Receivable	15.22	13.23	13.68	32.54	238.65
Other Receivables	13.9	-	-	5.12	-
Receivables	29.12	13.23	13.68	37.66	238.65
Inventory	1,854	1,658	2,061	1,482	1,299
Prepaid Expenses	62.74	44.18	23.41	40.27	22.97
Other Current Assets	32.76	25.23	21.65	14.79	13.04
Total Current Assets	2,928	2,752	3,282	2,340	2,415
Property, Plant & Equipment	1,346	1,379	1,460	1,530	1,518
Other Long-Term Assets	377.5	377.5	369.8	365.5	354
Total Assets	4,651	4,508	5,112	4,236	4,287
Accounts Payable	28.69	13.7	918.43	21.12	80.69
Accrued Expenses	560.63	579.01	413.81	387.32	361.65
Current Income Taxes Payable	132.42	49.57	77.62	73.99	140.73
Other Current Liabilities	251.17	317.95	610.24	319.31	375.46
Total Current Liabilities	972.91	960.23	2,020	801.74	958.52
Long-Term Deferred Tax Liabilities	139.25	139.25	20.86	162.88	156.64
Other Long-Term Liabilities	-	-	-	-	-0
Total Liabilities	1,112	1,099	2,041	964.62	1,115
Common Stock	215.71	215.71	215.71	215.71	215.71
Additional Paid-In Capital	146.76	146.76	146.76	146.76	146.76
Retained Earnings	2,184	2,053	1,613	1,814	1,715
Comprehensive Income & Other	992.9	992.9	1,095	1,095	1,095
Shareholders' Equity	3,539	3,408	3,071	3,271	3,172
Total Liabilities & Equity	4,651	4,508	5,112	4,236	4,287
Net Cash (Debt)	949.16	1,011	1,162	765.88	841.06
Net Cash Growth	-6.09%	-13.05%	51.77%	-8.94%	19.40%
Net Cash Per Share	2.19	2.34	2.69	1.78	1.95
Filing Date Shares Outstanding	431.41	431.41	431.41	431.41	431.41
Total Common Shares Outstanding	431.41	431.41	431.41	431.41	431.41
Working Capital	1,955	1,792	1,262	1,539	1,457
Book Value Per Share	8.20	7.90	7.12	7.58	7.35
Tangible Book Value	3,539	3,408	3,071	3,271	3,172
Tangible Book Value Per Share	8.20	7.90	7.12	7.58	7.35
Land	613.63	613.63	642.43	642.43	642.43
Buildings	578.2	578.2	529.7	529.7	529.7
Machinery	1,563	1,489	1,543	1,511	1,395

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