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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,007	1,913	2,018	2,921	1,588	261.45
Cash & Short-Term Investments	1,007	1,913	2,018	2,921	1,588	261.45
Cash Growth	-55.36%	-5.23%	-30.90%	83.89%	507.49%	134.43%
Accounts Receivable	3,548	1,382	1,378	968.63	1,021	1,458
Other Receivables	3,245	1,774	1,595	-599.49	161.14	148.26
Receivables	6,793	3,157	2,973	369.14	1,182	1,607
Inventory	2,629	2,778	780.58	233.15	199.69	203.02
Prepaid Expenses	-	269.01	446.18	178.52	59.23	26.8
Other Current Assets	-	1,009	531.21	419.06	577.41	470.5
Total Current Assets	10,429	9,126	6,749	4,121	3,607	2,568
Property, Plant & Equipment	2,300	2,334	2,264	2,283	2,448	2,512
Long-Term Investments	199.28	192.38	176.83	185.1	100	100
Other Intangible Assets	7,358	7,348	7,145	5,236	825.95	771.73
Other Long-Term Assets	999.89	-	-	0.46	0.46	0.46
Total Assets	21,287	18,999	16,335	11,825	6,981	5,953
Accounts Payable	2,445	3,249	1,685	468.06	916.06	1,051
Accrued Expenses	-	743.28	983.01	664.1	745.07	1,293
Short-Term Debt	353.28	-	-	-	-	280.97
Current Portion of Long-Term Debt	-	17	370.23	28.12	-	-
Current Income Taxes Payable	640.98	353.9	162.16	109.71	310.95	283.54
Current Unearned Revenue	-	74.74	50.68	61.79	119.34	140.15
Other Current Liabilities	5,771	3,792	2,216	4,552	2,345	929.66
Total Current Liabilities	9,210	8,230	5,467	5,883	4,437	3,978
Long-Term Debt	731.76	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	390.9	-	-	-	-0	-
Total Liabilities	10,489	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	1,653	-2,198	-2,276	-2,888	-2,588	-1,767
Comprensive Income & Other	1,463	4,901	4,885	4,026	1,628	1,628
Total Common Equity	5,500	5,086	4,993	3,521	1,423	2,243
Minority Interest	5,298	4,581	4,457	1,213	5.96	-268.65
Shareholders' Equity	10,798	9,667	9,449	4,735	1,429	1,975
Total Liabilities & Equity	21,287	18,999	16,335	11,825	6,981	5,953
Total Debt	1,085	962.9	1,633	1,235	1,115	280.97
Net Cash (Debt)	-77.87	949.73	385.42	1,685	473.49	-19.53
Net Cash Growth	-	146.41%	-77.13%	255.94%	-	-
Net Cash Per Share	-0.02	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	1,219	895.81	1,283	-1,763	-830.06	-1,409
Book Value Per Share	1.17	1.08	1.06	0.75	0.30	0.48
Tangible Book Value	-1,859	-2,262	-2,152	-1,714	597.2	1,472
Tangible Book Value Per Share	-0.40	-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	3,083	3,003	2,743	2,660	3,194	3,169

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