Guinness Ghana Breweries PLC (GHSE: GGBL)

Guinness Ghana Breweries Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	404.87	348.44	233.35	31.68	46.42	39.56
Cash & Short-Term Investments	404.87	348.44	233.35	31.68	46.42	39.56
Cash Growth	97.82%	49.32%	636.66%	-31.77%	17.34%	-25.69%
Accounts Receivable	119.96	85.83	71.4	51.14	51.31	25.24
Other Receivables	8.01	30.56	33.38	25.99	9.06	10.05
Receivables	127.97	116.39	104.79	77.13	60.37	35.28
Inventory	338.23	375.99	298.36	285.23	187.97	117.97
Prepaid Expenses	-	-	15.79	15.12	3.53	2.41
Other Current Assets	68.52	0.61	0.07	14.71	0.73	-
Total Current Assets	939.59	841.43	652.36	423.87	299.02	195.22
Property, Plant & Equipment	934.84	908.24	793.55	647.77	583.69	523.89
Other Intangible Assets	2.76	3	2.61	3.69	0.92	1.61
Long-Term Deferred Tax Assets	17.43	2.08	-	-	-	-
Total Assets	1,895	1,755	1,449	1,075	883.62	720.72
Accounts Payable	354.28	641.95	368.1	213.39	154.14	129.3
Accrued Expenses	185.85	400.27	206.54	115.79	79.14	42.07
Short-Term Debt	-	-	35.91	53.97	28.94	47.77
Current Portion of Long-Term Debt	55.62	56.73	174.82	3.56	3.25	-
Current Portion of Leases	15.54	8.81	5.49	11.86	9.87	6.14
Current Income Taxes Payable	105.51	66.68	56.56	35.93	21.31	16.57
Other Current Liabilities	633.17	32.81	45.73	114.37	45.85	2.54
Total Current Liabilities	1,350	1,207	893.14	548.87	342.5	244.39
Long-Term Debt	105.58	105.58	105.58	105.58	105.58	109.25
Long-Term Leases	12.39	12.29	7.22	30.56	29.57	29.87
Long-Term Deferred Tax Liabilities	-	-	44.59	33.24	30.2	29.15
Total Liabilities	1,475	1,332	1,057	724.07	511.78	416.09
Common Stock	272.88	272.88	272.88	272.88	272.88	272.88
Retained Earnings	146.97	149.94	118.92	78.38	98.96	31.76
Shareholders' Equity	419.85	422.82	391.8	351.25	371.83	304.64
Total Liabilities & Equity	1,895	1,755	1,449	1,075	883.62	720.72
Total Debt	189.13	183.4	329.01	205.53	177.21	193.03
Net Cash (Debt)	215.74	165.04	-95.66	-173.85	-130.78	-153.47
Net Cash Per Share	-	0.54	-0.31	-0.57	-0.43	-0.50
Filing Date Shares Outstanding	-	307.59	307.59	307.59	307.59	307.6
Total Common Shares Outstanding	-	307.59	307.59	307.59	307.59	307.6
Working Capital	-410.39	-365.82	-240.78	-125	-43.48	-49.17
Book Value Per Share	-	1.37	1.27	1.14	1.21	0.99
Tangible Book Value	417.09	419.82	389.2	347.56	370.92	303.03
Tangible Book Value Per Share	-	1.36	1.27	1.13	1.21	0.99
Buildings	90.88	90.69	85.93	78.08	58.11	58.19
Machinery	805.39	791.68	671.34	582.42	445.75	430.8
Construction In Progress	78.09	59.6	58.32	43.78	155.78	71.95

Source: S&P Capital IQ. Standard template. Financial Sources.