Chams Holding Company Balance Sheet

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
Cash & Equivalents	6,010	1,572	1,913	2,018	2,921
Cash & Short-Term Investments	6,010	1,572	1,913	2,018	2,921
Cash Growth	282.37%	-17.82%	-5.23%	-30.90%	83.89%
Accounts Receivable	7,327	1,887	1,382	1,378	968.63
Other Receivables	2,116	2,587	1,774	1,595	-599.49
Receivables	9,443	4,473	3,157	2,973	369.14
Inventory	913.28	886.41	2,778	780.58	233.15
Prepaid Expenses	-	193.2	269.01	446.18	178.52
Other Current Assets	-	1,463	1,009	531.21	419.06
Total Current Assets	16,367	8,588	9,126	6,749	4,121
Property, Plant & Equipment	3,507	2,939	2,334	2,264	2,283
Long-Term Investments	194.78	175	192.38	176.83	185.1
Other Intangible Assets	7,443	7,366	7,348	7,145	5,236
Other Long-Term Assets	1,000	1,325	-	-	0.46
Total Assets	28,511	20,392	18,999	16,335	11,825
Accounts Payable	7,036	1,746	3,249	1,685	468.06
Accrued Expenses	-	1,152	1,024	983.01	664.1
Current Portion of Long-Term Debt	1,013	278.23	17	370.23	28.12
Current Income Taxes Payable	781.42	654.53	353.9	162.16	109.71
Current Unearned Revenue	-	608.97	74.74	50.68	61.79
Other Current Liabilities	-	3,377	3,512	2,216	4,552
Total Current Liabilities	8,830	7,817	8,230	5,467	5,883
Long-Term Debt	1,063	2,458	945.91	1,252	1,197
Long-Term Leases	-	-	-	10.68	10.68
Long-Term Deferred Tax Liabilities	123.58	123.58	156.45	156.45	-
Other Long-Term Liabilities	398	-	-	-	-
Total Liabilities	10,414	10,399	9,332	6,886	7,091
Common Stock	4,500	2,348	2,348	2,348	2,348
Additional Paid-In Capital	5,381	35.01	35.01	35.01	35.01
Retained Earnings	-1,183	-1,789	-2,198	-2,276	-2,888
Comprehensive Income & Other	4,901	4,901	4,901	4,885	4,026
Total Common Equity	13,598	5,495	5,086	4,993	3,521
Minority Interest	4,498	4,498	4,581	4,457	1,213
Shareholders' Equity	18,097	9,993	9,667	9,449	4,735
Total Liabilities & Equity	28,511	20,392	18,999	16,335	11,825
Total Debt	2,075	2,737	962.9	1,633	1,235
Net Cash (Debt)	3,935	-1,165	949.73	385.42	1,685
Net Cash Growth	-	-	146.41%	-77.13%	255.94%
Net Cash Per Share	0.72	-0.25	0.20	0.08	0.36
Filing Date Shares Outstanding	9,000	4,696	4,696	4,696	4,696
Total Common Shares Outstanding	9,000	4,696	4,696	4,696	4,696
Working Capital	7,537	771	895.81	1,283	-1,763
Book Value Per Share	1.51	1.17	1.08	1.06	0.75
Tangible Book Value	6,156	-1,871	-2,262	-2,152	-1,714
Tangible Book Value Per Share	0.68	-0.40	-0.48	-0.46	-0.37
Land	-	2,002	2,000	-	-
Buildings	-	-	-	2,000	2,000
Machinery	-	3,751	3,003	2,743	2,660

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