CWG Plc 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	3,687	5,204	6,045	1,795	922.25	916.82
Cash & Short-Term Investments	3,687	5,204	6,045	1,795	922.25	916.82
Cash Growth	-29.19%	-13.91%	236.82%	94.60%	0.59%	10.12%
Accounts Receivable	3,961	19,707	6,952	4,499	3,220	1,883
Other Receivables	19,263	383.59	1,431	679.99	2,162	-
Receivables	23,224	20,091	8,383	5,179	5,382	1,883
Inventory	11,745	7,326	3,533	2,623	1,269	584.24
Prepaid Expenses	1,884	1,476	1,827	467.95	1,277	154.85
Other Current Assets	4,081	3,878	8,592	6,610	4,772	4,231
Total Current Assets	44,621	37,974	28,379	16,675	13,622	7,770
Property, Plant & Equipment	1,373	1,501	1,109	729.7	599.44	541.15
Long-Term Investments	426.38	426.38	392.1	337.54	236.16	18.36
Other Intangible Assets	49.2	51.81	63.07	62.21	74.59	82.64
Long-Term Deferred Tax Assets	12.63	-	2.67	10.44	1.09	4.23
Other Long-Term Assets	0	-	-	0	-	-
Total Assets	46,482	39,953	29,947	17,815	14,533	8,417
Accounts Payable	9,225	10,320	7,766	5,084	4,711	2,571
Accrued Expenses	15,846	10,008	7,149	4,973	4,684	3,802
Short-Term Debt	4,415	4,598	2,011	2,404	1,845	151.37
Current Portion of Leases	29.62	19.68	26.24	8.7	19.74	54.37
Current Income Taxes Payable	3,561	2,782	1,258	428.33	225.48	179.37
Current Unearned Revenue	2,654	2,466	4,649	2,157	1,233	186.39
Other Current Liabilities	305.15	851.25	383.18	379.6	341.93	394.2
Total Current Liabilities	36,035	31,045	23,243	15,434	13,061	7,339
Long-Term Leases	-	-	-	-	-	20.11
Long-Term Deferred Tax Liabilities	-	-12.63	75.25	137.99	-	-
Total Liabilities	36,035	31,032	23,319	15,572	13,061	7,359
Common Stock	1,262	1,262	1,262	1,262	1,262	1,262
Retained Earnings	8,942	7,429	3,439	798.7	323.61	-153.19
Comprehensive Income & Other	242.75	229.51	1,927	182.53	-114.09	-51.53
Shareholders' Equity	10,447	8,921	6,628	2,244	1,472	1,058
Total Liabilities & Equity	46,482	39,953	29,947	17,815	14,533	8,417
Total Debt	4,445	4,617	2,038	2,412	1,865	225.85
Net Cash (Debt)	-757.62	586.64	4,007	-617.66	-942.93	690.97
Net Cash Growth	-	-85.36%	-	-	-	34.25%
Net Cash Per Share	-0.30	0.23	1.59	-0.24	-0.37	0.27
Filing Date Shares Outstanding	2,525	2,525	2,525	2,525	2,525	2,525
Total Common Shares Outstanding	2,525	2,525	2,525	2,525	2,525	2,525
Working Capital	8,586	6,930	5,136	1,242	560.65	431.41
Book Value Per Share	4.14	3.53	2.63	0.89	0.58	0.42
Tangible Book Value	10,398	8,869	6,565	2,181	1,397	975.05
Tangible Book Value Per Share	4.12	3.51	2.60	0.86	0.55	0.39
Land	111.4	111.4	111.4	111.4	111.4	111.4
Buildings	287.93	287.93	216.28	212.3	176.97	176.97
Machinery	3,619	3,619	2,972	2,305	2,054	1,844
Construction In Progress	80.11	79.25	2.09	20.59	-	-