Chams Holding Company Plc (NGX:CHAMS)

Chams Holding Company 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	353.8	1,572	1,913	2,018	2,921	1,588
Cash & Short-Term Investments	353.8	1,572	1,913	2,018	2,921	1,588
Cash Growth	-81.34%	-17.82%	-5.23%	-30.90%	83.89%	507.49%
Accounts Receivable	7,130	1,887	1,382	1,378	968.63	1,021
Other Receivables	881.78	2,587	1,774	1,595	-599.49	161.14
Receivables	8,012	4,473	3,157	2,973	369.14	1,182
Inventory	562.21	886.41	2,778	780.58	233.15	199.69
Prepaid Expenses	-	193.2	269.01	446.18	178.52	59.23
Other Current Assets	0	1,463	1,009	531.21	419.06	577.41
Total Current Assets	8,928	8,588	9,126	6,749	4,121	3,607
Property, Plant & Equipment	3,104	2,939	2,334	2,264	2,283	2,448
Long-Term Investments	194.78	175	192.38	176.83	185.1	100
Other Intangible Assets	7,436	7,366	7,348	7,145	5,236	825.95
Other Long-Term Assets	1,000	1,325	-	-	0.46	0.46
Total Assets	20,663	20,392	18,999	16,335	11,825	6,981
Accounts Payable	6,045	1,746	3,249	1,685	468.06	916.06
Accrued Expenses	-	1,152	1,024	983.01	664.1	745.07
Current Portion of Long-Term Debt	208.3	278.23	17	370.23	28.12	-
Current Income Taxes Payable	529.39	654.53	353.9	162.16	109.71	310.95
Current Unearned Revenue	48.71	608.97	74.74	50.68	61.79	119.34
Other Current Liabilities	-	3,377	3,512	2,216	4,552	2,345
Total Current Liabilities	6,831	7,817	8,230	5,467	5,883	4,437
Long-Term Debt	2,796	2,458	945.91	1,252	1,197	1,115
Long-Term Leases	-	-	-	10.68	10.68	-
Long-Term Deferred Tax Liabilities	123.58	123.58	156.45	156.45	-	-
Other Long-Term Liabilities	347.53	-	-	-	-	-0
Total Liabilities	10,099	10,399	9,332	6,886	7,091	5,551
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	-1,288	-1,789	-2,198	-2,276	-2,888	-2,588
Comprehensive Income & Other	4,901	4,901	4,901	4,885	4,026	1,628
Total Common Equity	5,996	5,495	5,086	4,993	3,521	1,423
Minority Interest	4,568	4,498	4,581	4,457	1,213	5.96
Shareholders' Equity	10,564	9,993	9,667	9,449	4,735	1,429
Total Liabilities & Equity	20,663	20,392	18,999	16,335	11,825	6,981
Total Debt	3,004	2,737	962.9	1,633	1,235	1,115
Net Cash (Debt)	-2,651	-1,165	949.73	385.42	1,685	473.49
Net Cash Growth	-	-	146.41%	-77.13%	255.94%	-
Net Cash Per Share	-0.56	-0.25	0.20	0.08	0.36	0.10
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	2,096	771	895.81	1,283	-1,763	-830.06
Book Value Per Share	1.28	1.17	1.08	1.06	0.75	0.30
Tangible Book Value	-1,440	-1,871	-2,262	-2,152	-1,714	597.2
Tangible Book Value Per Share	-0.31	-0.40	-0.48	-0.46	-0.37	0.13
Land	-	2,002	2,000	-	-	76.67
Buildings	-	-	-	2,000	2,000	2,000
Machinery	-	3,751	3,003	2,743	2,660	3,194

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.