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 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 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	1,630	6,969	4,048	45,804	92,125	69,104
Cash & Short-Term Investments	1,630	6,969	4,048	45,804	92,125	69,104
Cash Growth	-87.58%	72.16%	-91.16%	-50.28%	33.31%	92.66%
Accounts Receivable	31,466	31,040	42,657	12,218	10,009	9,747
Other Receivables	-	7,310	6,092	1,007	1,964	1,039
Receivables	31,466	38,351	48,749	13,226	11,973	10,786
Inventory	45,967	46,998	76,777	43,068	34,470	32,001
Prepaid Expenses	20,632	19,455	9,419	350.49	1,643	587.85
Restricted Cash	150	155	1,100	1,107	1,592	1,830
Other Current Assets	-	-	-	-	-	3,293
Total Current Assets	99,846	111,928	140,093	103,556	141,803	117,601
Property, Plant & Equipment	132,239	126,899	115,162	101,453	99,395	98,054
Other Intangible Assets	6,239	6,350	6,571	481.12	549.95	0.33
Long-Term Deferred Tax Assets	-	-	11,684	20,641	-	-
Other Long-Term Assets	-	-	-	-	-	4.76
Total Assets	238,324	245,177	273,510	226,130	241,748	215,660
Accounts Payable	127,068	83,183	11,231	50,723	96,789	51,949
Accrued Expenses	-	69.6	-	-	136.48	200.21
Short-Term Debt	32,578	36,067	63,432	814.15	45,830	21,897
Current Portion of Long-Term Debt	-	1,296	-	39,319	17,925	9,412
Current Portion of Leases	0.03	0.02	0.02	0.02	0.03	0.05
Current Income Taxes Payable	4,472	2,940	3,278	2,504	5,257	8,740
Current Unearned Revenue	6,678	5,141	4,044	2,743	1,590	1,866
Other Current Liabilities	149.98	62,012	172,111	126,366	16,143	19,667
Total Current Liabilities	170,945	190,709	254,097	222,469	183,671	113,733
Long-Term Debt	6,653	7,079	-	-	-	-
Long-Term Leases	144.97	146.44	135.3	135.33	154.27	177.14
Long-Term Unearned Revenue	398.87	796.65	-	-	-	-
Pension & Post-Retirement Benefits	1,526	1,474	912.87	1,364	1,019	1,328
Long-Term Deferred Tax Liabilities	4,941	1,647	-	-	479.14	10,443
Total Liabilities	184,608	201,853	255,145	223,969	185,324	125,681
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	5,174	-5,218	-30,177	-46,381	7,882	41,437
Shareholders' Equity	53,716	43,324	18,365	2,161	56,425	89,979
Total Liabilities & Equity	238,324	245,177	273,510	226,130	241,748	215,660
Total Debt	39,375	44,588	63,567	40,268	63,910	31,487
Net Cash (Debt)	-37,745	-37,619	-59,519	5,536	28,214	37,617
Net Cash Growth	-	-	-	-80.38%	-25.00%	93.92%
Net Cash Per Share	-17.23	-17.17	-27.17	2.53	12.88	17.17
Filing Date Shares Outstanding	2,192	2,190	2,190	2,190	2,190	2,190
Total Common Shares Outstanding	2,192	2,190	2,190	2,190	2,190	2,190
Working Capital	-71,099	-78,781	-114,004	-118,914	-41,868	3,868
Book Value Per Share	24.50	19.78	8.38	0.99	25.76	41.08
Tangible Book Value	47,478	36,974	11,794	1,680	55,875	89,979
Tangible Book Value Per Share	21.65	16.88	5.38	0.77	25.51	41.08
Land	-	9,086	9,914	9,914	9,160	8,328
Buildings	-	35,019	27,799	26,163	25,574	21,024
Machinery	-	137,166	115,756	112,654	114,453	109,536
Construction In Progress	-	9,337	10,688	6,203	2,748	11,424

Updated Mar 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.