Guinness Ghana Breweries PLC (GHSE:GGBL)

Guinness Ghana Breweries Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	90.67	140.46	348.44	233.35	31.68	46.42
Cash & Short-Term Investments	90.67	140.46	348.44	233.35	31.68	46.42
Cash Growth	-77.61%	-59.69%	49.32%	636.66%	-31.77%	17.34%
Accounts Receivable	155.09	185.53	85.83	71.4	51.14	51.31
Other Receivables	9.29	46.39	30.56	33.38	25.99	9.06
Receivables	164.38	231.91	116.39	104.79	77.13	60.37
Inventory	636.81	427.7	375.99	298.36	285.23	187.97
Prepaid Expenses	14.32	1.69	-	15.79	15.12	3.53
Other Current Assets	37.65	3.25	0.61	0.07	14.71	0.73
Total Current Assets	943.83	805.01	841.43	652.36	423.87	299.02
Property, Plant & Equipment	971.33	980.46	908.24	793.55	647.77	583.69
Other Intangible Assets	4.46	4.85	3	2.61	3.69	0.92
Long-Term Deferred Tax Assets	-	-	2.08	-	-	-
Total Assets	1,920	1,790	1,755	1,449	1,075	883.62
Accounts Payable	831.06	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	176.53	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	20.74	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	1,028	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	9.82	12.29	7.22	30.56	29.57
Pension & Post-Retirement Benefits	8.21	8.21	6.82	6.2	5.82	3.93
Long-Term Deferred Tax Liabilities	96.82	91.57	-	44.59	33.24	30.2
Total Liabilities	1,143	1,039	1,332	1,057	724.07	511.78
Common Stock	272.88	272.88	272.88	272.88	272.88	272.88
Retained Earnings	500.38	475.66	147.75	118.92	78.38	98.96
Comprehensive Income & Other	3.19	3.19	2.19	-	-	-
Shareholders' Equity	776.44	751.73	422.82	391.8	351.25	371.83
Total Liabilities & Equity	1,920	1,790	1,755	1,449	1,075	883.62
Total Debt	207.09	78.32	183.4	329.01	205.53	177.21
Net Cash (Debt)	-116.42	62.14	165.04	-95.66	-173.85	-130.78
Net Cash Growth	-	-62.35%	-	-	-	-
Net Cash Per Share	-0.38	0.20	0.54	-0.31	-0.57	-0.43
Filing Date Shares Outstanding	307.59	307.59	307.59	307.59	307.59	307.59
Total Common Shares Outstanding	307.59	307.59	307.59	307.59	307.59	307.59
Working Capital	-84.51	-123.99	-365.82	-240.78	-125	-43.48
Book Value Per Share	2.52	2.44	1.37	1.27	1.14	1.21
Tangible Book Value	771.98	746.88	419.82	389.2	347.56	370.92
Tangible Book Value Per Share	2.51	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.