Chams Holding Company Plc (NGX:CHAMS)

Chams Holding Company Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	3,278	5,981	1,561	1,913	2,018	2,921
Cash & Short-Term Investments	3,878	5,981	1,561	1,913	2,018	2,921
Cash Growth	996.02%	283.12%	-18.39%	-5.23%	-30.90%	83.89%
Accounts Receivable	14,815	4,713	1,887	1,382	1,378	968.63
Other Receivables	-	7,990	2,587	1,774	1,595	-599.49
Receivables	14,815	12,703	4,473	3,157	2,973	369.14
Inventory	476.76	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	0	1,487	1,463	1,009	531.21	419.06
Total Current Assets	19,170	21,400	8,577	9,126	6,749	4,121
Property, Plant & Equipment	4,965	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	7,710	7,501	7,366	7,348	7,145	5,236
Other Long-Term Assets	1,000	1,325	1,325	-	-	0.46
Total Assets	34,107	34,378	20,392	18,999	16,335	11,825

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	10,724	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	673.31	824.53	278.23	17	370.23	28.12
Current Income Taxes Payable	733.03	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	12,130	13,649	7,817	8,230	5,467	5,883
Long-Term Debt	1,574	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	-	-0	-	-	-	-
Total Liabilities	13,806	14,857	10,399	9,332	6,886	7,091

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	-486.89	-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	14,292	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	20,300	19,521	9,993	9,667	9,449	4,735
Total Liabilities & Equity	34,107	34,378	20,392	18,999	16,335	11,825

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	2,247	1,930	2,737	962.9	1,633	1,235
Net Cash (Debt)	1,631	4,051	-1,176	949.73	385.42	1,685
Net Cash Growth	-	-	-	146.41%	-77.13%	255.94%
Net Cash Per Share	0.13	0.45	-0.25	0.20	0.08	0.36
Filing Date Shares Outstanding	9,959	9,000	4,696	4,696	4,696	4,696
Total Common Shares Outstanding	9,959	9,000	4,696	4,696	4,696	4,696
Working Capital	7,040	7,751	760.12	895.81	1,283	-1,763
Book Value Per Share	1.44	1.50	1.17	1.08	1.06	0.75
Tangible Book Value	6,582	6,013	-1,871	-2,262	-2,152	-1,714
Tangible Book Value Per Share	0.66	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

Data Source: S&P Global Market Intelligence Last updated: Oct 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 4, 2026

Data Sources Report a data error