Guinness Ghana Breweries Balance Sheet

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

Millions GHS. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	88.82	140.46	348.44	233.35	31.68	46.42
Cash & Short-Term Investments	88.82	140.46	348.44	233.35	31.68	46.42
Cash Growth	-79.84%	-59.69%	49.32%	636.66%	-31.77%	17.34%
Accounts Receivable	177.46	185.53	85.83	71.4	51.14	51.31
Other Receivables	-	46.39	30.56	33.38	25.99	9.06
Receivables	177.46	231.91	116.39	104.79	77.13	60.37
Inventory	639.35	427.7	375.99	298.36	285.23	187.97
Prepaid Expenses	19.25	1.69	-	15.79	15.12	3.53
Other Current Assets	58.15	3.25	0.61	0.07	14.71	0.73
Total Current Assets	983.03	805.01	841.43	652.36	423.87	299.02
Property, Plant & Equipment	988.97	980.46	908.24	793.55	647.77	583.69
Other Intangible Assets	4.1	4.85	3	2.61	3.69	0.92
Long-Term Deferred Tax Assets	-	-	2.08	-	-	-
Total Assets	1,976	1,790	1,755	1,449	1,075	883.62
Accounts Payable	863.69	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	51.81	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	10.41	21.79	8.81	5.49	11.86	9.87
Current Income Taxes Payable	1.32	110.18	66.68	56.56	35.93	21.31
Other Current Liabilities	58.52	25.76	32.81	45.73	114.37	45.85
Total Current Liabilities	985.75	929	1,207	893.14	548.87	342.5
Long-Term Debt	-	-	105.58	105.58	105.58	105.58
Long-Term Leases	10.78	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	107.76	91.57	-	44.59	33.24	30.2
Total Liabilities	1,112	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	587.54	475.66	147.75	118.92	78.38	98.96
Comprehensive Income & Other	3.19	3.19	2.19	-	-	-
Shareholders' Equity	863.61	751.73	422.82	391.8	351.25	371.83
Total Liabilities & Equity	1,976	1,790	1,755	1,449	1,075	883.62
Total Debt	72.99	78.32	183.4	329.01	205.53	177.21
Net Cash (Debt)	15.83	62.14	165.04	-95.66	-173.85	-130.78
Net Cash Growth	-94.89%	-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	-2.72	-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	859.51	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.