Champion Breweries Plc (NGX:CHAMPION)

Champion Breweries Balance Sheet

Financials in millions NGN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	4,074	4,311	2,445	2,189	2,872	1,025
Cash & Short-Term Investments	4,074	4,311	2,445	2,189	2,872	1,025
Cash Growth	361.28%	76.34%	11.69%	-23.79%	180.13%	46.05%
Accounts Receivable	963.92	125.48	352.43	44.87	60.74	29.56
Other Receivables	-	29.89	31.63	28.32	39.32	16.43
Receivables	963.92	155.36	384.07	73.2	100.06	45.99
Inventory	3,846	2,856	2,226	1,401	1,024	725.45
Prepaid Expenses	1,443	2.09	92.89	61.96	60.25	4.6
Other Current Assets	528.57	-	54.74	947.03	10.07	6.07
Total Current Assets	10,856	7,324	5,203	4,672	4,066	1,807
Property, Plant & Equipment	14,835	14,021	15,351	10,781	9,407	8,799
Long-Term Deferred Tax Assets	257.07	-	-	-	13.72	762.54
Other Long-Term Assets	0	-	-	-	-	-
Total Assets	25,949	21,345	20,553	15,454	13,487	11,369
Accounts Payable	8,567	4,992	4,034	1,161	1,082	310.94
Accrued Expenses	812.56	1,689	1,047	380.11	1,236	1,122
Short-Term Debt	-	-	1,346	-	-	-
Current Portion of Leases	85.23	191.36	118.08	79.02	71.18	71.18
Current Income Taxes Payable	1,441	1,049	133.87	178.7	80.38	21.66
Current Unearned Revenue	539.8	439.48	308.36	227.68	13.5	-
Other Current Liabilities	615.69	857.18	980.11	900.7	613.9	725.88
Total Current Liabilities	12,061	9,218	7,968	2,927	3,096	2,252
Long-Term Leases	32.08	17.51	127.06	445.08	468.61	486.25
Long-Term Deferred Tax Liabilities	-	14.7	584.87	688.04	-	-
Other Long-Term Liabilities	47.65	39.05	47.64	30.79	-	-
Total Liabilities	12,141	9,289	9,358	4,539	3,928	3,326
Common Stock	4,474	4,474	3,915	3,915	3,915	3,915
Additional Paid-In Capital	-	-	519.1	519.1	519.1	519.1
Retained Earnings	5,632	3,880	3,060	2,779	1,424	-92.47
Comprehensive Income & Other	3,702	3,702	3,702	3,702	3,702	3,702
Shareholders' Equity	13,807	12,056	11,195	10,914	9,559	8,043
Total Liabilities & Equity	25,949	21,345	20,553	15,454	13,487	11,369
Total Debt	117.32	208.87	1,591	524.1	539.79	557.43
Net Cash (Debt)	3,957	4,102	853.4	1,665	2,332	467.8
Net Cash Growth	925.23%	380.65%	-48.73%	-28.62%	398.55%	-33.36%
Net Cash Per Share	0.44	0.46	0.10	0.19	0.26	0.05
Filing Date Shares Outstanding	8,948	8,948	8,948	8,948	8,948	8,948
Total Common Shares Outstanding	8,948	8,948	8,948	8,948	8,948	8,948
Working Capital	-1,205	-1,894	-2,766	1,745	969.97	-444.32
Book Value Per Share	1.54	1.35	1.25	1.22	1.07	0.90
Tangible Book Value	13,807	12,056	11,195	10,914	9,559	8,043
Tangible Book Value Per Share	1.54	1.35	1.25	1.22	1.07	0.90
Land	-	954.1	954.1	954.1	954.1	1,223
Buildings	-	3,332	3,187	2,960	2,697	2,609
Machinery	-	10,560	10,386	8,197	7,595	7,002
Construction In Progress	-	1,553	1,788	787.28	768.22	525.45

Updated Mar 2, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.