CWG Plc (NGX:CWG)

CWG Plc Balance Sheet

Financials in millions NGN. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	10,159	5,204	6,045	1,795	922.25	916.82
Cash & Short-Term Investments	10,159	5,204	6,045	1,795	922.25	916.82
Cash Growth	61.39%	-13.91%	236.82%	94.60%	0.59%	10.12%
Accounts Receivable	22,715	19,707	6,952	4,499	3,220	1,883
Other Receivables	-	383.59	1,431	679.99	2,162	-
Receivables	22,715	20,091	8,383	5,179	5,382	1,883
Inventory	15,925	7,326	3,533	2,623	1,269	584.24
Prepaid Expenses	2,607	1,476	1,827	467.95	1,277	154.85
Other Current Assets	0	3,878	8,592	6,610	4,772	4,231
Total Current Assets	51,405	37,974	28,379	16,675	13,622	7,770
Property, Plant & Equipment	1,311	1,501	1,109	729.7	599.44	541.15
Long-Term Investments	429.11	426.38	392.1	337.54	236.16	18.36
Other Intangible Assets	43.96	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	53,202	39,953	29,947	17,815	14,533	8,417

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	35,227	10,320	7,766	5,084	4,711	2,571
Accrued Expenses	-	10,008	7,149	4,973	4,684	3,802
Short-Term Debt	911.76	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	2,693	2,782	1,258	428.33	225.48	179.37
Current Unearned Revenue	4,077	2,466	4,649	2,157	1,233	186.39
Other Current Liabilities	0	851.25	383.18	379.6	341.93	394.2
Total Current Liabilities	42,939	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	42,939	31,032	23,319	15,572	13,061	7,359

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,262	1,262	1,262	1,262	1,262	1,262
Retained Earnings	9,846	7,429	3,439	798.7	323.61	-153.19
Comprehensive Income & Other	-844.99	229.51	1,927	182.53	-114.09	-51.53
Shareholders' Equity	10,263	8,921	6,628	2,244	1,472	1,058
Total Liabilities & Equity	53,202	39,953	29,947	17,815	14,533	8,417

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	941.38	4,617	2,038	2,412	1,865	225.85
Net Cash (Debt)	9,218	586.64	4,007	-617.66	-942.93	690.97
Net Cash Growth	70.10%	-85.36%	-	-	-	34.25%
Net Cash Per Share	-	0.23	1.59	-0.24	-0.37	0.27
Filing Date Shares Outstanding	-	2,525	2,525	2,525	2,525	2,525
Total Common Shares Outstanding	-	2,525	2,525	2,525	2,525	2,525
Working Capital	8,466	6,930	5,136	1,242	560.65	431.41
Book Value Per Share	-	3.53	2.63	0.89	0.58	0.42
Tangible Book Value	10,219	8,869	6,565	2,181	1,397	975.05
Tangible Book Value Per Share	-	3.51	2.60	0.86	0.55	0.39
Land	-	111.4	111.4	111.4	111.4	111.4
Buildings	-	287.93	216.28	212.3	176.97	176.97
Machinery	-	3,619	2,972	2,305	2,054	1,844
Construction In Progress	-	79.25	2.09	20.59	-	-

Data Source: S&P Global Market Intelligence Last updated: Oct 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 4, 2026

Data Sources Report a data error