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	2016 - 2020
Period Ending	Sep '25 Sep 30, 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	2016 - 2020
Cash & Equivalents	131.58	490.34	299.88	654.69	388.56	215.89	Upgrade
Cash & Short-Term Investments	131.58	490.34	299.88	654.69	388.56	215.89	Upgrade
Cash Growth	-69.85%	63.51%	-54.20%	68.49%	79.98%	-25.70%	Upgrade
Accounts Receivable	2,130	1,712	1,619	1,245	476.64	514.83	Upgrade
Other Receivables	2,268	2,521	2,771	16.77	1,393	51.52	Upgrade
Receivables	4,398	4,233	4,390	1,262	1,870	566.35	Upgrade
Inventory	4,608	2,729	1,980	2,364	1,378	806.19	Upgrade
Prepaid Expenses	-	103.14	31.74	41.36	8.24	9.96	Upgrade
Other Current Assets	192.32	478.12	263.69	355.58	360.07	355.69	Upgrade
Total Current Assets	9,330	8,034	6,965	4,678	4,004	1,954	Upgrade
Property, Plant & Equipment	15,193	15,272	7,773	7,108	7,120	4,620	Upgrade
Long-Term Deferred Tax Assets	-	-	41.95	-	-	-	Upgrade
Other Long-Term Assets	-0	-	-	-	-	-	Upgrade
Total Assets	24,523	23,305	14,780	11,785	11,124	6,574	Upgrade
Accounts Payable	14,516	10,394	7,394	2,501	1,775	1,627	Upgrade
Accrued Expenses	2.52	171.37	205.69	125.88	132.39	788.01	Upgrade
Short-Term Debt	1,295	0.33	101.83	105.27	7,789	8,458	Upgrade
Current Portion of Long-Term Debt	106.33	3,461	773	699.23	26.32	-	Upgrade
Current Income Taxes Payable	273.03	220.62	216.96	224.49	249.06	153.66	Upgrade
Current Unearned Revenue	-	463.87	479.85	357.36	206.46	53.34	Upgrade
Other Current Liabilities	-85.06	2,046	1,259	1,237	970.45	894.78	Upgrade
Total Current Liabilities	16,107	16,757	10,430	5,250	11,149	11,974	Upgrade
Long-Term Debt	5,431	3,675	6,248	4,977	3,273	1,401	Upgrade
Pension & Post-Retirement Benefits	0.27	3.44	-	4.49	4.72	5.63	Upgrade
Long-Term Deferred Tax Liabilities	574.58	574.29	-	447.74	511.6	216.49	Upgrade
Other Long-Term Liabilities	0	-	0	-	0	0	Upgrade
Total Liabilities	22,114	21,010	16,678	10,680	14,938	13,597	Upgrade
Common Stock	361.46	361.46	361.46	361.46	361.46	361.46	Upgrade
Retained Earnings	-9,383	-9,511	-7,621	-5,113	-10,086	-10,901	Upgrade
Comprehensive Income & Other	13,180	13,180	6,409	6,409	6,409	4,083	Upgrade
Total Common Equity	4,158	4,030	-850.09	1,658	-3,315	-6,456	Upgrade
Minority Interest	-1,749	-1,734	-1,048	-552.98	-499.2	-566.73	Upgrade
Shareholders' Equity	2,409	2,296	-1,898	1,105	-3,814	-7,023	Upgrade
Total Liabilities & Equity	24,523	23,305	14,780	11,785	11,124	6,574	Upgrade
Total Debt	6,832	7,137	7,123	5,782	11,089	9,858	Upgrade
Net Cash (Debt)	-6,701	-6,646	-6,823	-5,127	-10,700	-9,642	Upgrade
Net Cash Per Share	-9.27	-9.19	-9.44	-7.09	-14.80	-13.34	Upgrade
Filing Date Shares Outstanding	722.93	722.93	722.93	722.93	722.93	722.93	Upgrade
Total Common Shares Outstanding	722.93	722.93	722.93	722.93	722.93	722.93	Upgrade
Working Capital	-6,777	-8,724	-3,465	-572.92	-7,144	-10,020	Upgrade
Book Value Per Share	5.75	5.57	-1.18	2.29	-4.59	-8.93	Upgrade
Tangible Book Value	4,158	4,030	-850.09	1,658	-3,315	-6,456	Upgrade
Tangible Book Value Per Share	5.75	5.57	-1.18	2.29	-4.59	-8.93	Upgrade
Land	-	-	-	-	2,754	2,160	Upgrade
Buildings	-	-	-	-	3,951	2,130	Upgrade
Machinery	-	-	-	-	2,679	2,644	Upgrade

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