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	Mar '26 Mar 31, 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	5,953	5,981	1,561	1,913	2,018	2,921
Cash & Short-Term Investments	5,953	5,981	1,561	1,913	2,018	2,921
Cash Growth	310.67%	283.12%	-18.39%	-5.23%	-30.90%	83.89%
Accounts Receivable	9,246	4,713	1,887	1,382	1,378	968.63
Other Receivables	2,493	7,990	2,587	1,774	1,595	-599.49
Receivables	11,739	12,703	4,473	3,157	2,973	369.14
Inventory	886.91	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	18,579	21,400	8,577	9,126	6,749	4,121
Property, Plant & Equipment	3,455	2,859	2,939	2,334	2,264	2,283
Long-Term Investments	196.03	187.13	185.87	192.38	176.83	185.1
Other Intangible Assets	7,496	7,501	7,366	7,348	7,145	5,236
Other Long-Term Assets	1,000	1,325	1,325	-	-	0.46
Total Assets	31,832	34,378	20,392	18,999	16,335	11,825
Accounts Payable	8,456	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	939.69	824.53	278.23	17	370.23	28.12
Current Income Taxes Payable	988.24	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	10,384	13,649	7,817	8,230	5,467	5,883
Long-Term Debt	1,044	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	352.75	-0	-	-	-	-
Total Liabilities	11,884	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	-838.94	-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	13,940	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	19,948	19,521	9,993	9,667	9,449	4,735
Total Liabilities & Equity	31,832	34,378	20,392	18,999	16,335	11,825
Total Debt	1,984	1,930	2,737	962.9	1,633	1,235
Net Cash (Debt)	3,969	4,051	-1,176	949.73	385.42	1,685
Net Cash Growth	-	-	-	146.41%	-77.13%	255.94%
Net Cash Per Share	0.38	0.45	-0.25	0.20	0.08	0.36
Filing Date Shares Outstanding	8,990	9,000	4,696	4,696	4,696	4,696
Total Common Shares Outstanding	8,990	9,000	4,696	4,696	4,696	4,696
Working Capital	8,195	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	6,444	6,013	-1,871	-2,262	-2,152	-1,714
Tangible Book Value Per Share	0.72	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.