Guinness Nigeria Plc (NGX: GUINNESS)

Guinness Nigeria Balance Sheet

Financials in millions NGN. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	13,124	45,804	92,125	69,104	35,869	5,271
Cash & Short-Term Investments	13,124	45,804	92,125	69,104	35,869	5,271
Cash Growth	-82.80%	-50.28%	33.31%	92.66%	580.46%	10.82%
Accounts Receivable	36,703	12,218	10,009	9,747	12,398	17,092
Other Receivables	1,879	1,007	1,964	1,039	1,622	1,627
Receivables	38,582	13,226	11,973	10,786	14,019	18,719
Inventory	61,557	41,857	34,470	32,001	21,461	26,426
Prepaid Expenses	1,632	1,561	1,643	587.85	404.94	463.95
Restricted Cash	1,104	1,107	1,592	1,830	2,982	3,092
Other Current Assets	-	-	-	3,293	-	-
Total Current Assets	115,999	103,556	141,803	117,601	74,736	53,973
Property, Plant & Equipment	104,336	101,453	99,395	98,054	94,669	89,862
Other Intangible Assets	443.44	481.12	549.95	0.33	2.09	309.11
Long-Term Deferred Tax Assets	25,237	20,641	-	-	-	-
Other Long-Term Assets	-	-	-	4.76	-	1.68
Total Assets	246,015	226,130	241,748	215,660	169,407	144,146
Accounts Payable	177,356	161,762	96,789	51,949	47,818	25,281
Accrued Expenses	-	215.39	136.48	200.21	165.2	96.05
Short-Term Debt	54,357	814.15	45,830	21,897	6,779	14,385
Current Portion of Long-Term Debt	-	39,319	17,925	9,412	9,214	8,726
Current Portion of Leases	0.02	0.02	0.03	0.05	293.39	170.33
Current Income Taxes Payable	2,352	2,504	5,257	8,740	992.99	744.2
Current Unearned Revenue	962.04	2,743	1,590	1,866	715.94	1,494
Other Current Liabilities	19,662	15,327	16,143	19,667	16,980	9,798
Total Current Liabilities	254,689	222,685	183,671	113,733	82,959	60,694
Long-Term Leases	140.78	135.33	154.27	177.14	184.31	653.86
Long-Term Deferred Tax Liabilities	-	-	479.14	10,443	10,877	8,513
Other Long-Term Liabilities	-	-	-	-	-	0
Total Liabilities	256,020	223,969	185,324	125,681	95,120	71,107
Common Stock	1,095	1,095	1,095	1,095	1,095	1,095
Additional Paid-In Capital	47,447	47,447	47,447	47,447	47,447	47,447
Retained Earnings	-58,547	-46,381	7,882	41,437	25,744	24,496
Shareholders' Equity	-10,005	2,161	56,425	89,979	74,287	73,038
Total Liabilities & Equity	246,015	226,130	241,748	215,660	169,407	144,146
Total Debt	54,498	40,268	63,910	31,487	16,471	23,935
Net Cash (Debt)	-41,374	5,536	28,214	37,617	19,398	-18,663
Net Cash Growth	-	-80.38%	-25.00%	93.92%	-	-
Net Cash Per Share	-18.87	2.53	12.88	17.17	8.86	-8.52
Filing Date Shares Outstanding	2,190	2,190	2,190	2,190	2,190	2,190
Total Common Shares Outstanding	2,190	2,190	2,190	2,190	2,190	2,190
Working Capital	-138,690	-119,129	-41,868	3,868	-8,223	-6,721
Book Value Per Share	-4.57	0.99	25.76	41.08	33.91	33.34
Tangible Book Value	-10,448	1,680	55,875	89,979	74,284	72,729
Tangible Book Value Per Share	-4.77	0.77	25.51	41.08	33.91	33.20
Land	9,914	9,914	9,160	8,328	8,328	828.43
Buildings	26,480	26,163	25,574	21,024	20,980	20,669
Machinery	113,661	112,654	114,453	109,536	109,909	106,968
Construction In Progress	7,873	6,203	2,748	11,424	4,248	5,878

Source: S&P Capital IQ. Standard template. Financial Sources.