Chams Holding Company Income Statement

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Revenue	17,497	14,841	9,646	5,066	3,325
Revenue Growth (YoY)	17.90%	53.86%	90.40%	52.38%	57.48%
Cost of Revenue	13,709	10,541	7,833	4,086	2,593
Gross Profit	3,789	4,300	1,813	980	731.53
Selling, General & Admin	2,410	2,758	1,948	1,530	1,288
Other Operating Expenses	-163.23	-14.24	-159.46	-656.41	-362.54
Operating Expenses	2,414	2,907	1,988	986.68	1,054
Operating Income	1,375	1,393	-175.47	-6.68	-322.25
Interest Expense	-898.12	-363.44	-237.13	-188.66	-171.7
Interest & Investment Income	327.97	49.77	120.02	65.06	76.42
Currency Exchange Gain (Loss)	-	-206.06	88.97	-	0.59
Other Non Operating Income (Expenses)	-	-0	-	-	0
EBT Excluding Unusual Items	804.8	873.04	-203.62	-130.27	-416.94
Gain (Loss) on Sale of Investments	-	-	451.56	-	-
Gain (Loss) on Sale of Assets	-	4.45	0.55	2.81	10.24
Asset Writedown	-	-20.76	-	-1.59	-86.32
Pretax Income	804.8	856.73	248.49	-129.06	-493.03
Income Tax Expense	199.23	465.68	228.27	246.18	-133.11
Earnings From Continuing Operations	605.58	391.05	20.22	-375.24	-359.92
Minority Interest in Earnings	-40.37	17.94	57.45	49.75	59.94
Net Income	565.21	409	77.67	-325.5	-299.97
Net Income to Common	565.21	409	77.67	-325.5	-299.97
Net Income Growth	38.19%	426.57%	-	-	-
Shares Outstanding (Basic)	5,429	4,696	4,696	4,696	4,696
Shares Outstanding (Diluted)	5,429	4,696	4,696	4,696	4,696
Shares Change (YoY)	15.62%	-	-	-	-
EPS (Basic)	0.10	0.09	0.02	-0.07	-0.06
EPS (Diluted)	0.10	0.09	0.02	-0.07	-0.06
EPS Growth	19.53%	427.84%	-	-	-
Free Cash Flow	-782.52	-122.76	257.35	-3,739	1,218
Free Cash Flow Per Share	-0.14	-0.03	0.06	-0.80	0.26
Gross Margin	21.65%	28.97%	18.79%	19.34%	22.00%
Operating Margin	7.86%	9.38%	-1.82%	-0.13%	-9.69%
Profit Margin	3.23%	2.76%	0.80%	-6.42%	-9.02%
Free Cash Flow Margin	-4.47%	-0.83%	2.67%	-73.80%	36.63%
EBITDA	1,537	1,543	13.13	99.26	-205.6
EBITDA Margin	8.79%	10.40%	0.14%	1.96%	-6.18%
D&A For EBITDA	162.32	150.69	188.6	105.94	116.65
EBIT	1,375	1,393	-175.47	-6.68	-322.25
EBIT Margin	7.86%	9.38%	-1.82%	-0.13%	-9.69%
Effective Tax Rate	24.75%	54.35%	91.86%	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.