Chams Holding Company Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	5,597	5,981	1,561	1,913	2,018	2,921
Cash & Short-Term Investments	5,597	5,981	1,561	1,913	2,018	2,921
Cash Growth	2118.52%	283.12%	-18.39%	-5.23%	-30.90%	83.89%
Accounts Receivable	14,231	4,713	1,887	1,382	1,378	968.63
Other Receivables	-	7,990	2,587	1,774	1,595	-599.49
Receivables	14,231	12,703	4,473	3,157	2,973	369.14
Inventory	561.83	842.01	886.41	2,778	780.58	233.15
Prepaid Expenses	-	386.77	193.2	269.01	446.18	178.52
Other Current Assets	600	1,487	1,463	1,009	531.21	419.06
Total Current Assets	20,990	21,400	8,577	9,126	6,749	4,121
Property, Plant & Equipment	4,913	2,859	2,939	2,334	2,264	2,283
Long-Term Investments	246.03	187.13	185.87	192.38	176.83	185.1
Other Intangible Assets	7,579	7,501	7,366	7,348	7,145	5,236
Other Long-Term Assets	1,000	1,325	1,325	-	-	0.46
Total Assets	35,744	34,378	20,392	18,999	16,335	11,825
Accounts Payable	10,684	4,003	1,746	3,249	1,685	468.06
Accrued Expenses	-	1,271	839.58	1,024	983.01	664.1
Current Portion of Long-Term Debt	1,073	824.53	278.23	17	370.23	28.12
Current Income Taxes Payable	835	910.94	654.53	353.9	162.16	109.71
Current Unearned Revenue	-	134.29	608.97	74.74	50.68	61.79
Other Current Liabilities	-	6,505	3,689	3,512	2,216	4,552
Total Current Liabilities	12,592	13,649	7,817	8,230	5,467	5,883
Long-Term Debt	2,679	1,105	2,458	945.91	1,252	1,197
Long-Term Leases	-	-	-	-	10.68	10.68
Long-Term Deferred Tax Liabilities	102.94	102.94	123.58	156.45	156.45	-
Other Long-Term Liabilities	377.98	-0	-	-	-	-
Total Liabilities	15,752	14,857	10,399	9,332	6,886	7,091
Common Stock	4,500	4,500	2,348	2,348	2,348	2,348
Additional Paid-In Capital	5,378	5,381	35.01	35.01	35.01	35.01
Retained Earnings	-795.06	-1,268	-1,789	-2,198	-2,276	-2,888
Comprehensive Income & Other	4,901	4,901	4,901	4,901	4,885	4,026
Total Common Equity	13,984	13,513	5,495	5,086	4,993	3,521
Minority Interest	6,008	6,008	4,498	4,581	4,457	1,213
Shareholders' Equity	19,992	19,521	9,993	9,667	9,449	4,735
Total Liabilities & Equity	35,744	34,378	20,392	18,999	16,335	11,825
Total Debt	3,752	1,930	2,737	962.9	1,633	1,235
Net Cash (Debt)	1,846	4,051	-1,176	949.73	385.42	1,685
Net Cash Growth	-	-	-	146.41%	-77.13%	255.94%
Net Cash Per Share	0.17	0.45	-0.25	0.20	0.08	0.36
Filing Date Shares Outstanding	9,000	9,000	4,696	4,696	4,696	4,696
Total Common Shares Outstanding	9,000	9,000	4,696	4,696	4,696	4,696
Working Capital	8,398	7,751	760.12	895.81	1,283	-1,763
Book Value Per Share	1.55	1.50	1.17	1.08	1.06	0.75
Tangible Book Value	6,405	6,013	-1,871	-2,262	-2,152	-1,714
Tangible Book Value Per Share	0.71	0.67	-0.40	-0.48	-0.46	-0.37
Land	-	1,000	1,000	2,000	-	-
Buildings	-	1,002	1,002	-	2,000	2,000
Machinery	-	3,835	3,751	3,003	2,743	2,660