Guinness Nigeria Balance Sheet

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Cash & Equivalents	3,533	6,969	-	45,804	92,125	69,104
Cash & Short-Term Investments	3,533	6,969	-	45,804	92,125	69,104
Cash Growth	-77.91%	-	-	-50.28%	33.31%	92.66%
Accounts Receivable	34,810	31,040	-	12,218	10,009	9,747
Other Receivables	4,235	7,310	-	1,007	1,964	1,039
Receivables	39,045	38,351	-	13,226	11,973	10,786
Inventory	55,050	46,998	-	43,068	34,470	32,001
Prepaid Expenses	13,372	19,455	-	350.49	1,643	587.85
Restricted Cash	155	155	-	1,107	1,592	1,830
Other Current Assets	-0	-	-	-	-	3,293
Total Current Assets	111,156	111,928	-	103,556	141,803	117,601
Property, Plant & Equipment	138,056	126,899	-	101,453	99,395	98,054
Other Intangible Assets	6,126	6,350	-	481.12	549.95	0.33
Long-Term Deferred Tax Assets	-	-	-	20,641	-	-
Other Long-Term Assets	-0	-	-	-	-	4.76
Total Assets	255,338	245,177	-	226,130	241,748	215,660
Accounts Payable	81,083	83,183	-	50,723	96,789	51,949
Accrued Expenses	-	69.6	-	-	136.48	200.21
Short-Term Debt	14,482	36,067	-	814.15	45,830	21,897
Current Portion of Long-Term Debt	2,222	1,296	-	39,319	17,925	9,412
Current Portion of Leases	0.03	0.02	-	0.02	0.03	0.05
Current Income Taxes Payable	7,764	2,940	-	2,504	5,257	8,740
Current Unearned Revenue	9,295	5,141	-	2,743	1,590	1,866
Other Current Liabilities	57,878	62,012	-	126,366	16,143	19,667
Total Current Liabilities	172,724	190,709	-	222,469	183,671	113,733
Long-Term Debt	6,710	7,079	-	-	-	-
Long-Term Leases	159.01	146.44	-	135.33	154.27	177.14
Long-Term Unearned Revenue	606.68	796.65	-	-	-	-
Pension & Post-Retirement Benefits	1,653	1,474	-	1,364	1,019	1,328
Long-Term Deferred Tax Liabilities	9,240	1,647	-	-	479.14	10,443
Other Long-Term Liabilities	0	-	-	-	-	-
Total Liabilities	191,093	201,853	-	223,969	185,324	125,681
Common Stock	1,095	1,095	-	1,095	1,095	1,095
Additional Paid-In Capital	47,447	47,447	-	47,447	47,447	47,447
Retained Earnings	15,703	-5,218	-	-46,381	7,882	41,437
Shareholders' Equity	64,245	43,324	-	2,161	56,425	89,979
Total Liabilities & Equity	255,338	245,177	-	226,130	241,748	215,660
Total Debt	23,574	44,588	-	40,268	63,910	31,487
Net Cash (Debt)	-20,040	-37,619	-	5,536	28,214	37,617
Net Cash Growth	-	-	-	-80.38%	-25.00%	93.92%
Net Cash Per Share	-9.15	-17.17	-	2.53	12.88	17.17
Filing Date Shares Outstanding	2,190	2,190	-	2,190	2,190	2,190
Total Common Shares Outstanding	2,190	2,190	-	2,190	2,190	2,190
Working Capital	-61,568	-78,781	-	-118,914	-41,868	3,868
Book Value Per Share	29.33	19.78	-	0.99	25.76	41.08
Tangible Book Value	58,119	36,974	-	1,680	55,875	89,979
Tangible Book Value Per Share	26.53	16.88	-	0.77	25.51	41.08
Land	9,086	9,086	-	9,914	9,160	8,328
Buildings	35,049	35,019	-	26,163	25,574	21,024
Machinery	137,379	137,166	-	112,654	114,453	109,536
Construction In Progress	19,121	9,337	-	6,203	2,748	11,424