Chellarams Balance Sheet

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

Millions NGN. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	194.11	490.34	299.88	654.69	388.56
Cash & Short-Term Investments	194.11	490.34	299.88	654.69	388.56
Cash Growth	-60.41%	63.51%	-54.20%	68.49%	79.98%
Accounts Receivable	2,760	1,712	1,619	1,245	476.64
Other Receivables	473.91	2,521	2,771	16.77	1,393
Receivables	3,234	4,233	4,390	1,262	1,870
Inventory	3,434	2,729	1,980	2,364	1,378
Prepaid Expenses	154.43	103.14	31.74	41.36	8.24
Other Current Assets	-	478.12	263.69	355.58	360.07
Total Current Assets	7,016	8,034	6,965	4,678	4,004
Property, Plant & Equipment	15,090	15,272	7,773	7,108	7,120
Long-Term Deferred Tax Assets	-	-	41.95	-	-
Total Assets	22,107	23,305	14,780	11,785	11,124
Accounts Payable	13,397	10,394	7,394	2,501	1,775
Accrued Expenses	1.88	171.37	205.69	125.88	132.39
Short-Term Debt	1,699	0.33	101.83	105.27	7,789
Current Portion of Long-Term Debt	73	3,461	773	699.23	26.32
Current Income Taxes Payable	259.16	220.62	216.96	224.49	249.06
Current Unearned Revenue	-	463.87	479.85	357.36	206.46
Other Current Liabilities	237.59	2,046	1,259	1,237	970.45
Total Current Liabilities	15,668	16,757	10,430	5,250	11,149
Long-Term Debt	3,072	3,675	6,248	4,977	3,273
Pension & Post-Retirement Benefits	0.27	3.44	-	4.49	4.72
Long-Term Deferred Tax Liabilities	574.58	574.29	-	447.74	511.6
Other Long-Term Liabilities	-	-	0	-	0
Total Liabilities	19,314	21,010	16,678	10,680	14,938
Common Stock	361.46	361.46	361.46	361.46	361.46
Retained Earnings	-9,106	-9,511	-7,621	-5,113	-10,086
Comprehensive Income & Other	13,180	13,180	6,409	6,409	6,409
Total Common Equity	4,436	4,030	-850.09	1,658	-3,315
Minority Interest	-1,643	-1,734	-1,048	-552.98	-499.2
Shareholders' Equity	2,793	2,296	-1,898	1,105	-3,814
Total Liabilities & Equity	22,107	23,305	14,780	11,785	11,124
Total Debt	4,844	7,137	7,123	5,782	11,089
Net Cash (Debt)	-4,649	-6,646	-6,823	-5,127	-10,700
Net Cash Per Share	-6.43	-9.19	-9.44	-7.09	-14.80
Filing Date Shares Outstanding	722.93	722.93	722.93	722.93	722.93
Total Common Shares Outstanding	722.93	722.93	722.93	722.93	722.93
Working Capital	-8,651	-8,724	-3,465	-572.92	-7,144
Book Value Per Share	6.14	5.57	-1.18	2.29	-4.59
Tangible Book Value	4,436	4,030	-850.09	1,658	-3,315
Tangible Book Value Per Share	6.14	5.57	-1.18	2.29	-4.59
Land	-	-	-	-	2,754
Buildings	-	-	-	-	3,951
Machinery	-	-	-	-	2,679

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