Guinness Nigeria Plc (NGX:GUINNESS)

Guinness Nigeria 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	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	1,397	6,969	45,804	92,125	69,104	35,869
Cash & Short-Term Investments	1,397	6,969	45,804	92,125	69,104	35,869
Cash Growth	-91.27%	-84.78%	-50.28%	33.31%	92.66%	580.46%
Accounts Receivable	35,294	31,040	12,218	10,009	9,747	12,398
Other Receivables	6,966	7,310	1,007	1,964	1,039	1,622
Receivables	42,260	38,351	13,226	11,973	10,786	14,019
Inventory	66,524	46,998	43,068	34,470	32,001	21,461
Prepaid Expenses	13,562	19,455	350.49	1,643	587.85	404.94
Restricted Cash	589.35	155	1,107	1,592	1,830	2,982
Other Current Assets	-	-	-	-	3,293	-
Total Current Assets	124,332	111,928	103,556	141,803	117,601	74,736
Property, Plant & Equipment	141,160	126,899	101,453	99,395	98,054	94,669
Other Intangible Assets	6,013	6,350	481.12	549.95	0.33	2.09
Long-Term Deferred Tax Assets	-	-	20,641	-	-	-
Other Long-Term Assets	-	-	-	-	4.76	-
Total Assets	271,505	245,177	226,130	241,748	215,660	169,407

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Accounts Payable	65,395	83,183	50,723	96,789	51,949	47,818
Accrued Expenses	-	69.6	-	136.48	200.21	165.2
Short-Term Debt	32,426	36,067	814.15	45,830	21,897	6,779
Current Portion of Long-Term Debt	2,222	1,296	39,319	17,925	9,412	9,214
Current Portion of Leases	0.03	0.02	0.02	0.03	0.05	293.39
Current Income Taxes Payable	11,158	2,940	2,504	5,257	8,740	992.99
Current Unearned Revenue	3,814	5,141	2,743	1,590	1,866	715.94
Other Current Liabilities	69,695	62,012	126,366	16,143	19,667	16,980
Total Current Liabilities	184,711	190,709	222,469	183,671	113,733	82,959
Long-Term Debt	6,361	7,079	-	-	-	-
Long-Term Leases	165.96	146.44	135.33	154.27	177.14	184.31
Long-Term Unearned Revenue	540.09	796.65	-	-	-	-
Pension & Post-Retirement Benefits	1,653	1,474	1,364	1,019	1,328	1,099
Long-Term Deferred Tax Liabilities	13,773	1,647	-	479.14	10,443	10,877
Total Liabilities	207,204	201,853	223,969	185,324	125,681	95,120

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
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	15,759	-5,218	-46,381	7,882	41,437	25,744
Shareholders' Equity	64,301	43,324	2,161	56,425	89,979	74,287
Total Liabilities & Equity	271,505	245,177	226,130	241,748	215,660	169,407

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Total Debt	41,176	44,588	40,268	63,910	31,487	16,471
Net Cash (Debt)	-39,779	-37,619	5,536	28,214	37,617	19,398
Net Cash Growth	-	-	-80.38%	-25.00%	93.92%	-
Net Cash Per Share	-18.16	-17.17	2.53	12.88	17.17	8.86
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	-60,379	-78,781	-118,914	-41,868	3,868	-8,223
Book Value Per Share	29.36	19.78	0.99	25.76	41.08	33.91
Tangible Book Value	58,288	36,974	1,680	55,875	89,979	74,284
Tangible Book Value Per Share	26.61	16.88	0.77	25.51	41.08	33.91
Land	9,086	9,086	9,914	9,160	8,328	8,328
Buildings	35,070	35,019	26,163	25,574	21,024	20,980
Machinery	137,770	137,166	112,654	114,453	109,536	109,909
Construction In Progress	22,637	9,337	6,203	2,748	11,424	4,248

Data Source: S&P Global Market Intelligence Last updated: Oct 21, 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 6, 2026

Data Sources Report a data error