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	Mar '26 Mar 31, 2026	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	226.62	140.46	348.44	233.35	31.68	46.42
Cash & Short-Term Investments	226.62	140.46	348.44	233.35	31.68	46.42
Cash Growth	-23.36%	-59.69%	49.32%	636.66%	-31.77%	17.34%
Accounts Receivable	243.44	185.53	85.83	71.4	51.14	51.31
Other Receivables	-	46.39	30.56	33.38	25.99	9.06
Receivables	243.44	231.91	116.39	104.79	77.13	60.37
Inventory	633.61	427.7	375.99	298.36	285.23	187.97
Prepaid Expenses	-	1.69	-	15.79	15.12	3.53
Other Current Assets	10.72	3.25	0.61	0.07	14.71	0.73
Total Current Assets	1,114	805.01	841.43	652.36	423.87	299.02
Property, Plant & Equipment	1,001	980.46	908.24	793.55	647.77	583.69
Other Intangible Assets	3.62	4.85	3	2.61	3.69	0.92
Long-Term Deferred Tax Assets	-	-	2.08	-	-	-
Total Assets	2,119	1,790	1,755	1,449	1,075	883.62
Accounts Payable	864.55	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	26.24	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	4.84	21.79	8.81	5.49	11.86	9.87
Current Income Taxes Payable	1.87	110.18	66.68	56.56	35.93	21.31
Other Current Liabilities	213.94	25.76	32.81	45.73	114.37	45.85
Total Current Liabilities	1,111	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	79.8	91.57	-	44.59	33.24	30.2
Total Liabilities	1,210	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	632.27	475.66	147.75	118.92	78.38	98.96
Comprehensive Income & Other	3.19	3.19	2.19	-	-	-
Shareholders' Equity	908.33	751.73	422.82	391.8	351.25	371.83
Total Liabilities & Equity	2,119	1,790	1,755	1,449	1,075	883.62
Total Debt	41.85	78.32	183.4	329.01	205.53	177.21
Net Cash (Debt)	184.77	62.14	165.04	-95.66	-173.85	-130.78
Net Cash Growth	15.07%	-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	2.94	-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	904.71	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

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