Guinness Ghana Breweries PLC (GHSE:GGBL)

Guinness Ghana Breweries Balance Sheet

Financials in millions GHS. Fiscal year is July - June.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	140.46	348.44	233.35	31.68	46.42
Cash & Short-Term Investments	140.46	348.44	233.35	31.68	46.42
Cash Growth	-59.69%	49.32%	636.66%	-31.77%	17.34%
Accounts Receivable	185.53	85.83	71.4	51.14	51.31
Other Receivables	46.39	30.56	33.38	25.99	9.06
Receivables	231.91	116.39	104.79	77.13	60.37
Inventory	427.7	375.99	298.36	285.23	187.97
Prepaid Expenses	1.69	-	15.79	15.12	3.53
Other Current Assets	3.25	0.61	0.07	14.71	0.73
Total Current Assets	805.01	841.43	652.36	423.87	299.02
Property, Plant & Equipment	980.46	908.24	793.55	647.77	583.69
Other Intangible Assets	4.85	3	2.61	3.69	0.92
Long-Term Deferred Tax Assets	-	2.08	-	-	-
Total Assets	1,790	1,755	1,449	1,075	883.62
Accounts Payable	443.28	641.95	368.1	213.39	154.14
Accrued Expenses	281.27	400.27	206.54	115.79	79.14
Short-Term Debt	41.04	-	35.91	53.97	28.94
Current Portion of Long-Term Debt	5.67	56.73	174.82	3.56	3.25
Current Portion of Leases	21.79	8.81	5.49	11.86	9.87
Current Income Taxes Payable	110.18	66.68	56.56	35.93	21.31
Other Current Liabilities	25.76	32.81	45.73	114.37	45.85
Total Current Liabilities	929	1,207	893.14	548.87	342.5
Long-Term Debt	-	105.58	105.58	105.58	105.58
Long-Term Leases	9.82	12.29	7.22	30.56	29.57
Pension & Post-Retirement Benefits	8.21	6.82	6.2	5.82	3.93
Long-Term Deferred Tax Liabilities	91.57	-	44.59	33.24	30.2
Total Liabilities	1,039	1,332	1,057	724.07	511.78
Common Stock	272.88	272.88	272.88	272.88	272.88
Retained Earnings	475.66	147.75	118.92	78.38	98.96
Comprehensive Income & Other	3.19	2.19	-	-	-
Shareholders' Equity	751.73	422.82	391.8	351.25	371.83
Total Liabilities & Equity	1,790	1,755	1,449	1,075	883.62
Total Debt	78.32	183.4	329.01	205.53	177.21
Net Cash (Debt)	62.14	165.04	-95.66	-173.85	-130.78
Net Cash Growth	-62.35%	-	-	-	-
Net Cash Per Share	0.20	0.54	-0.31	-0.57	-0.43
Filing Date Shares Outstanding	307.59	307.59	307.59	307.59	307.59
Total Common Shares Outstanding	307.59	307.59	307.59	307.59	307.59
Working Capital	-123.99	-365.82	-240.78	-125	-43.48
Book Value Per Share	2.44	1.37	1.27	1.14	1.21
Tangible Book Value	746.88	419.82	389.2	347.56	370.92
Tangible Book Value Per Share	2.43	1.36	1.27	1.13	1.21
Buildings	102.41	90.69	85.93	78.08	58.11
Machinery	832.05	791.68	671.34	582.42	445.75
Construction In Progress	52.78	60.44	58.32	43.78	155.78

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.