Chams Holding Company Plc (NGX: CHAMS)

Chams Holding Company Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,896	1,913	2,018	2,921	1,588	261.45
Cash & Short-Term Investments	1,896	1,913	2,018	2,921	1,588	261.45
Cash Growth	-36.82%	-5.23%	-30.90%	83.89%	507.49%	134.43%
Accounts Receivable	6,409	1,382	1,378	968.63	1,021	1,458
Other Receivables	2,840	1,774	1,595	-599.49	161.14	148.26
Receivables	9,249	3,157	2,973	369.14	1,182	1,607
Inventory	1,519	2,778	780.58	233.15	199.69	203.02
Prepaid Expenses	61.06	269.01	446.18	178.52	59.23	26.8
Other Current Assets	81.43	1,009	531.21	419.06	577.41	470.5
Total Current Assets	12,807	9,126	6,749	4,121	3,607	2,568
Property, Plant & Equipment	2,285	2,334	2,264	2,283	2,448	2,512
Long-Term Investments	205.26	192.38	176.83	185.1	100	100
Other Intangible Assets	7,367	7,348	7,145	5,236	825.95	771.73
Other Long-Term Assets	-	-	-	0.46	0.46	0.46
Total Assets	22,665	18,999	16,335	11,825	6,981	5,953
Accounts Payable	4,377	3,249	1,685	468.06	916.06	1,051
Accrued Expenses	1,952	743.28	983.01	664.1	745.07	1,293
Short-Term Debt	330.47	-	-	-	-	280.97
Current Portion of Long-Term Debt	1,259	17	370.23	28.12	-	-
Current Income Taxes Payable	156.3	353.9	162.16	109.71	310.95	283.54
Current Unearned Revenue	909.47	74.74	50.68	61.79	119.34	140.15
Other Current Liabilities	2,137	3,792	2,216	4,552	2,345	929.66
Total Current Liabilities	11,121	8,230	5,467	5,883	4,437	3,978
Long-Term Debt	-	945.91	1,252	1,197	1,115	-
Long-Term Leases	-	-	10.68	10.68	-	-
Long-Term Deferred Tax Liabilities	156.45	156.45	156.45	-	-	-
Other Long-Term Liabilities	-	-	-	-	-0	-
Total Liabilities	11,278	9,332	6,886	7,091	5,551	3,978
Common Stock	2,348	2,348	2,348	2,348	2,348	2,348
Additional Paid-In Capital	35.01	35.01	35.01	35.01	35.01	35.01
Retained Earnings	-816.09	-2,198	-2,276	-2,888	-2,588	-1,767
Comprehensive Income & Other	4,901	4,901	4,885	4,026	1,628	1,628
Total Common Equity	6,468	5,086	4,993	3,521	1,423	2,243
Minority Interest	4,919	4,581	4,457	1,213	5.96	-268.65
Shareholders' Equity	11,387	9,667	9,449	4,735	1,429	1,975
Total Liabilities & Equity	22,665	18,999	16,335	11,825	6,981	5,953
Total Debt	1,589	962.9	1,633	1,235	1,115	280.97
Net Cash (Debt)	306.54	949.73	385.42	1,685	473.49	-19.53
Net Cash Growth	-84.88%	146.41%	-77.13%	255.94%	-	-
Net Cash Per Share	0.07	0.20	0.08	0.36	0.10	-0.00
Filing Date Shares Outstanding	4,696	4,696	4,696	4,696	4,696	4,696
Total Common Shares Outstanding	4,696	4,696	4,696	4,696	4,696	4,696
Working Capital	1,686	895.81	1,283	-1,763	-830.06	-1,409
Book Value Per Share	1.38	1.08	1.06	0.75	0.30	0.48
Tangible Book Value	-899.68	-2,262	-2,152	-1,714	597.2	1,472
Tangible Book Value Per Share	-0.19	-0.48	-0.46	-0.37	0.13	0.31
Land	-	-	-	-	76.67	76.67
Buildings	2,000	2,000	2,000	2,000	2,000	2,000
Machinery	3,091	3,003	2,743	2,660	3,194	3,169

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