Chellarams Balance Sheet

Financials in millions NGN. Fiscal year is April - March.

Millions NGN. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	445.54	490.34	299.88	654.69	388.56	215.89
Cash & Short-Term Investments	445.54	490.34	299.88	654.69	388.56	215.89
Cash Growth	-22.70%	63.51%	-54.20%	68.49%	79.98%	-25.70%
Accounts Receivable	2,100	1,712	1,619	1,245	476.64	514.83
Other Receivables	221.49	2,521	2,771	16.77	1,393	51.52
Receivables	2,322	4,233	4,390	1,262	1,870	566.35
Inventory	4,457	2,729	1,980	2,364	1,378	806.19
Prepaid Expenses	-	103.14	31.74	41.36	8.24	9.96
Other Current Assets	237.47	478.12	263.69	355.58	360.07	355.69
Total Current Assets	7,461	8,034	6,965	4,678	4,004	1,954
Property, Plant & Equipment	15,123	15,272	7,773	7,108	7,120	4,620
Long-Term Deferred Tax Assets	-	-	41.95	-	-	-
Total Assets	22,584	23,305	14,780	11,785	11,124	6,574
Accounts Payable	14,041	10,394	7,394	2,501	1,775	1,627
Accrued Expenses	3.48	171.37	205.69	125.88	132.39	788.01
Short-Term Debt	1,500	0.33	101.83	105.27	7,789	8,458
Current Portion of Long-Term Debt	73	3,461	773	699.23	26.32	-
Current Income Taxes Payable	250.93	220.62	216.96	224.49	249.06	153.66
Current Unearned Revenue	-	463.87	479.85	357.36	206.46	53.34
Other Current Liabilities	246.53	2,046	1,259	1,237	970.45	894.78
Total Current Liabilities	16,115	16,757	10,430	5,250	11,149	11,974
Long-Term Debt	3,422	3,675	6,248	4,977	3,273	1,401
Pension & Post-Retirement Benefits	0.27	3.44	-	4.49	4.72	5.63
Long-Term Deferred Tax Liabilities	574.58	574.29	-	447.74	511.6	216.49
Other Long-Term Liabilities	0	-	0	-	0	0
Total Liabilities	20,112	21,010	16,678	10,680	14,938	13,597
Common Stock	361.46	361.46	361.46	361.46	361.46	361.46
Retained Earnings	-9,323	-9,511	-7,621	-5,113	-10,086	-10,901
Comprehensive Income & Other	13,180	13,180	6,409	6,409	6,409	4,083
Total Common Equity	4,218	4,030	-850.09	1,658	-3,315	-6,456
Minority Interest	-1,746	-1,734	-1,048	-552.98	-499.2	-566.73
Shareholders' Equity	2,472	2,296	-1,898	1,105	-3,814	-7,023
Total Liabilities & Equity	22,584	23,305	14,780	11,785	11,124	6,574
Total Debt	4,995	7,137	7,123	5,782	11,089	9,858
Net Cash (Debt)	-4,550	-6,646	-6,823	-5,127	-10,700	-9,642
Net Cash Per Share	-6.29	-9.19	-9.44	-7.09	-14.80	-13.34
Filing Date Shares Outstanding	722.93	722.93	722.93	722.93	722.93	722.93
Total Common Shares Outstanding	722.93	722.93	722.93	722.93	722.93	722.93
Working Capital	-8,654	-8,724	-3,465	-572.92	-7,144	-10,020
Book Value Per Share	5.83	5.57	-1.18	2.29	-4.59	-8.93
Tangible Book Value	4,218	4,030	-850.09	1,658	-3,315	-6,456
Tangible Book Value Per Share	5.83	5.57	-1.18	2.29	-4.59	-8.93
Land	-	-	-	-	2,754	2,160
Buildings	-	-	-	-	3,951	2,130
Machinery	-	-	-	-	2,679	2,644

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